The roles of accounting information systems in an organization experiencing financial crisis

Ezzamel, Mahmoud; Bourn, Michael

doi:10.1016/0361-3682(90)90025-p

Cited by 97 publications

(104 citation statements)

References 17 publications

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“…13 Within this context, our paper is complementary and contributes to the literature that has examined resistance from public sector employees (professionals) to the introduction of financial controls (bureaucratic approaches) that is part of the push 13 Changes in NGOs from traditional to business-like values have resonance to studies of cultural change. Several studies have shown the influence of accounting to help effect this change in culture (Ezzamel & Bourn, 1990;Dent, 1991;Blomgren, 2003;Kurunmäki, 2004;Mueller & Carter, 2007). What these studies don't explicitly consider is the "spillover' effect of these changes in culture to relationships external to the organization.…”

mentioning

confidence: 99%

Social capital and management control systems: A study of a non-government organization

Chenhall¹,

Hall²,

Smith³

2010

Accounting, Organizations and Society

190

188

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In this paper we use the concept of social capital to outline a distinctive approach to understanding the interplay between management control systems and the development of social connections in and between organisations. Social capital provides a comprehensive framework for examining the nature of social connections through its focus on both structural networks (bridging) and interpersonal relationships that predispose individuals towards mutually beneficial collective action (bonding). In doing so, social capital provides a means of considering how individuals react to management control systems in terms of the social ties that exist both within the organization and external to the organization. Using a case study of a non-government organization, we show how social capital is implicated in efforts to attract economic capital and cultural capital. We demonstrate how elements of a management control system can either enhance or inhibit the bonding and bridging dimensions of social capital with potential consequences on both economic and cultural capital. We highlight the mixed and sometimes contradictory effects of management control systems on social capital, and provide a powerful illustration of the role of management control systems in brokering alliances and bridging structural holes.Key words: social capital, management control systems, non-government organizations.2 Social capital and management control systems: a study of a non-government organizationNon-government organizations (NGOs) have a central role in delivering welfare services. NGOs rely on developing social connections to draw together those in need with service providers and suppliers of welfare funding. This raises issues of how social connectedness can help organizations, such as NGOs, to deliver their services, and, consequently, has encouraged researchers to examine social infrastructures that facilitate individual and collective action of many kinds (Coleman, 1990;Foley & Edwards, 1999). Across a broad range of disciplines, the study of social connectedness has been facilitated by examining the phenomenon of social capital. Adler and Kwon (2002, p. 17) note "A growing number of sociologists, political scientists, and economists have invoked the concept of social capital in the search for answers to a broadening range of questions being confronted in their own fields." On this basis, we explore how social capital may contribute to knowledge in the area of management control systems (MCS) and how it may affect the management of NGOs.In this study our particular interest is in NGOs that provide welfare services to the community within the institutional space termed 'civil society'. 1 Providing welfare involves NGOs developing an identity to deliver humanitarian services and to attract economic capital to fund operations. At times these two functions can be in tension. Social capital has a potential role in delivering services and attracting resources, and in managing the tension between the two. Also, MCS are used both to 1 While 'civil s...

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mentioning

confidence: 99%

Social capital and management control systems: A study of a non-government organization

Chenhall¹,

Hall²,

Smith³

2010

Accounting, Organizations and Society

190

188

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“…It would be treated just as some obligatory work, but which is useless in real life. Ezzamel and Bourn (1990) also observed that in periods of low market uncertainty, the discussed systems are not very interesting to managers, but with increasing market risk, managers tend to stick to them as the only reliable sources of information. Hopwood (2009) also argued that in case of crisis organizations put more attention on accounting information.…”

Section: Debatementioning

confidence: 95%

“…For example, Ezzamel and Bourn (1990) asked what is the role of the discussed systems when dealing with financial crisis. They found that the advantage of any well working system is its ability to quickly collect and process all-important data.…”

Section: Debatementioning

confidence: 99%

“…They should also be comparable in a sense that numbers from different periods and situations should give a meaning to what has changed. Ezzamel and Bourn (1990) were working on quite specific organization. Therefore they found that if managers are expected to rely on accounting information systems, these systems have to be tailored to the particular organization, with a consistency to its organizations culture, mission and vision.…”

Section: Debatementioning

confidence: 99%

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Is There a Feedback Mechanism in Accounting?

Drachal¹

2014

EFAJ

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“…The increased importance of the current availability of relevant information in crisis situations is underscored also by Ezzamel and Bourn (1990). Thus, we expect firms that are severely impacted by economic crises to have an increased need for up-to-date data and shortening their reporting cycles.…”

Section: Crisis Reactions From a Management Control Perspectivementioning

confidence: 99%

Squeezing or cuddling? The impact of economic crises on management control and stakeholder management

2010

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The roles of accounting information systems in an organization experiencing financial crisis

Cited by 97 publications

References 17 publications

Social capital and management control systems: A study of a non-government organization

Social capital and management control systems: A study of a non-government organization

Is There a Feedback Mechanism in Accounting?

Squeezing or cuddling? The impact of economic crises on management control and stakeholder management

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