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The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context

Author

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  • Bredmar Krister

    (School of Business and Economics, Linnaeus University, Sweden)

  • Melin Ulrika

    (School of Business and Economics, Linnaeus University, Sweden)

Abstract

Background: Advanced, integrated information systems such as an enterprise resource planning (ERP) system have nowadays come to play such a crucial role for organizations and functions such as management accounting and control that in many cases, they would not function without the support of these systems. Public sector operations in general and municipal operations, in particular, are complex and require a lot of resources. Because of this, the managers working within this context need the support of advanced information systems to a large extent. Objectives: This paper aims at understanding how these new systems and their users, accountants, and controllers, perceive the opportunities they bring in a municipal setting. Methods/Approach: Out of 290 Swedish municipalities, 97 participated in the survey. Results: The results show that these systems have come to play an important part in working with management accounting and control issues. Conclusions: One conclusion that could be drawn from this study is that information supported by advanced information systems has become such an important necessity that management accounting as a function or phenomenon would not work without it. Therefore, the interdependency between information systems and management accounting and control practice could be described as intertwined.

Suggested Citation

  • Bredmar Krister & Melin Ulrika, 2021. "The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context," Business Systems Research, Sciendo, vol. 12(2), pages 160-171, December.
    • Handle: RePEc:bit:bsrysr:v:12:y:2021:i:2:p:160-171:n:4
    DOI: 10.2478/bsrj-2021-0025
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    References listed on IDEAS

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    1. Chapman, Christopher S., 2005. "Not because they are new: Developing the contribution of enterprise resource planning systems to management control research," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 685-689.
    2. Peter Booth & Zoltan Matolcsy & Bernhard Wieder, 2000. "The Impacts of Enterprise Resource Planning Systems on Accounting Practice – The Australian Experience," Australian Accounting Review, CPA Australia, vol. 10(22), pages 4-18, November.
    3. Robert Scapens & Mostafa Jazayeri, 2003. "ERP systems and management accounting change: opportunities or impacts? A research note," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 201-233.
    4. Valerie Botta-Genoulaz & Pierre-Alain Millet & Bernard Grabot, 2005. "A survey on the recent research literature on ERP systems," Post-Print hal-00392165, HAL.
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    More about this item

    Keywords

    advanced information systems; management accounting and control practice; public sector;
    All these keywords.

    JEL classification:

    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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