Making ERPs work: accountants and the introduction of ERP systems

Abstract

In the last 10 years, the majority of large companies have attempted to install Enterprise Resource Planning (ERP) systems, replacing functional systems with a standardised company-wide system. However, making an ERP system work, we contend, is more than an issue of technical expertise or social accommodation: it is an ongoing, dynamic interaction between the ERP system, different groups in an organisation and external groups, such as vendors, management consultants and shareholders. This paper builds this argument using the example of management accountants in the U.K. based on evidence from a survey and several case studies. Drawing on work by Scarbrough and Corbett, we apply and develop a model, the technology power loop, linking technology, the control of technology and expertise to explain issues of how ERP systems are made to work and how expert groups seek to influence this development. We show, using empirical evidence from a survey and several case studies, that the relationship of accountants and technologies such as ERPs has become increasingly intertwined, but accountants continue to use their position to reshape their professional expertise wherever possible. However, our evidence also shows that neglect in this area allows other groups to wrest control from management accountants and make ERPs work for themselves.

Cross-cultural Frictions in Information System Management: Research Perspectives on ERP Implementation Misfits in Thailand

“…A large part of literature defines Information Systems (IS) project achievement as a 'fit' (Strong & Volkoff, 2010) between the enterprise and the Information Technology (IT) prerequisites in terms of users readiness to change of system (Kwahk & Lee 2008;Walczuch et al, 2007), new professional skills required (Besson & Rowe, 2001;Newman & Westrup, 2005), underlying managerial policies (Lim et al, 2005), organisational changes McAfee, 2007;Robey et al, 2002), power redistribution (Hart & Saunders, 1997;Jasperson et al, 2002;Markus, 1983), and organisational cultures (Kohli & Kettinger, 2004;Leidner & Kayworth, 2006;Wagner & Newell, 2004). Alignment misfits and resistances toward IT have largely been studied from an intra-organisational perspective.…”

Technical and organisational aspects in enterprise resource planning systems implementation: lessons from a Spanish public hospital

“…However, making an ERP system work is more than an issue of technical expertise or social accommodation: it is an ongoing, dynamic interaction between the ERP system, different groups in an organisation and external groups, such as vendors, management consultants and shareholders (Newman and Westrup 2005). Enterprise resource planning systems might be implemented successfully from a technical perspective, but success depends on ERP users' attitudes toward the system Kim 2007, Kwahk andLee 2008).…”

International Journal of Business and Management, Vol. 3, No. 8, August 2008

“…ERP systems are standard consolidated software packages that comprise many, if not all, of the functions of the entire organisation. It is because of this integration of the different business processes of the organisation that ERP systems can provide up-to-date, real-time information to their users Miranda, 1999;Scapens and Jazayeri, 2003;Newman and Westrup, 2005). The term ERP is therefore a misnomer.…”