Accessing the impact of new Integrated Information System on firms
with respect to Management Control Change as an intervening variable: A Study
of small and medium enterprise.
– How is management
control change affected by the process of implementing the new integrated
– What kind of impact
does the new integrated technology have over old control methods, systems,
practices, tasks, organization, and responsibility?
Field Of Research
With the rapid growth of
technology, there is a need to access how businesses are adjusting to this
change.This research investigates the process of change and to examine in more
depth the nature of the changes in management control which comes together with
the adoption of the new information technologies within small and medium
enterprises.Most especially, acknowledging that management control change is a
continuous organizational process rather than an outcome, the trajectory of
which is shaped by a relentless interplay of several effects.This research aims
to explore how the implementation of a new integrated information technology
contributes to this process.
this issue, the current research combines theoretical and empirical insights.
After having reviewed the literature on the main topics and produced a
theoretical understanding to highlight the nature of the preceding changes, the
research focuses on illustrative case study concerning several small and medium
enterprises in Sweden.
In the last
few years some experimental, field and analytical research has explored the
effects of the new ICT systems on management accounting and management
accountant’s work (for example see: Fahy and Lynch, 1999; Maria, 2010;
Maccarone, 2000; Booth et al., 2000; Caglio, 2003; Hyvönen, 2003, Scapens and
Jazayery, 2003). Yet, these studies are mainly focused on management control,
especially in SMEs: the effects of the adoption of the new integrated
information technology (mainly enterprise resource planning systems – ERPs) are
mostly studied within among organizations or large companies at least (Caglio,
2003, provides a longitudinal case study of a medium-sized company which
explores the change in accountants’ expertise and role). On the other hand,
there is an evidence that only large firms have experience of these
technologies for a relatively long time period: few SMEs have adopted a new
integrated information technology and a majority of the implementation projects
are still evolving.Which is why I felt now is the right time to study these
issues, as the physical developments in the firms can be observed.
aims to investigate the particular role played by the two-way relationship
between Information system and management control. From the obtained data and analysis
I will have had the opportunity to go into the nature of these processes of
transformation and to explore them in more depth, and as a result, I would be
able to develop an institutional framework to interpret how and why infomation
system and management control change evolve across time.
1. Fahy MJ, Lynch R (1999) Enterprise Resource Planning (ERP) systems and
strategic management accounting. Paper presented at the EAA 22nd Annual
Congress, Bordeaux, France, 5–7 May.
2. Maccarone P (2000) The impact of ERPs on management accounting and control
systems and the changing role of controllers. Paper presented at the EAA 23rd
Annual Congress, Munich,Germany, 29–31 March.
3. Booth P,Matolcsy Z,Wieder B (2000) Integrated information systems
(ERP-systems) and accounting practices – the Australian experience. Paper
presented at the 3rd European Conference on Accounting Information Systems,
Munich, Germany, 27–28 March.
4. Maria Pia Maraghini(2010), New Integrated
Information Systems and Management Control Change in Small and Medium
5. Hyvönen T (2003) Management accounting and information systems: ERP versus
BoB. Eur Account Rev 12(1):155–173.
6. Scapens RW, Jazavery M (2003) ERP systems and management accounting change:
opportunitiesor impacts? A research note. Eur Account Rev 12(1):201–233.