Articlegreen2006

The role of standard software packages in mediating management accounting knowledge

Timo Hyvönen · Janne T. Järvinen · Jukka Pellinen

53 citations0/0 files storedQualitative Research in Accounting & Management

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Accounting and Organizational Management ERP Systems Implementation and Impact Information Systems Theories and Implementation

Abstract

Purpose This paper aims to analyse how cost accounting knowledge is mediated in a large multinational organisation employing a company‐wide enterprise resource planning system and off‐the‐shelf activity based costing software to create a uniform profitability management system within the organisation. Design/methodology/approach The case analysis is informed by the theoretical notions of dis‐and re‐embedding of expert knowledge, expert systems and standards. Findings The results indicate that standardised cost accounting software packages may be useful not only because of their superior data processing properties and technical efficiency, but also because of their usability in overcoming resistance to change. It is suggested that software packages and some degrees of freedom in the implementation process may actually enhance actors' “blind” commitment to the system and reduce resistance to the new system. Originality/value It is of interest to researchers and practitioners alike how ready‐made software packages may be successfully used in implementing the changes needed in the management accounting systems of large organisations. It is also particularly interesting to find reasons why software packages seem to be so useful in driving these changes.

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References

1990The consequences of modernity 1998Putting the enterprise into the enterprise system.1992Basics of Grounded Theory Analysis: Emergence Vs. Forcing 2000Conceptualizing management accounting change: an institutional framework 1999Challenging “Resistance to Change”2002A World of Standards 1998Cost & effect: using integrated cost systems to drive profitability and performance 2001The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing

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