IDEAS home Printed from https://ideas.repec.org/a/eee/scaman/v28y2012i2p173-184.html
   My bibliography  Save this article

Working in the shadows: Understanding ERP usage as complex responsive processes of conversations in the daily practices of a Special Operations Force

Author

Listed:
  • Christiansen, Ulrik
  • Kjærgaard, Annemette
  • Hartmann, Rasmus Koss

Abstract

In this paper we explore how ERP systems are used and impact local practice in a specialized unit within The Danish Defense. We draw on Stacey's theory of complex responsive processes to inspire our observations of how ERP systems are used and impact local practice specifically focusing on what role conversations about the system plays in enabling and constraining everyday local practice and the handling of complexity and uncertainty at the organizational front-line. Our findings suggest that the use of ERP does lead to an increased awareness of control, but that this awareness emerges in unintended and creative ways through different communicative patterns. Furthermore our findings suggest that implementing ERP systems may lead to unlearning the ability of trusting professional intuition.

Suggested Citation

  • Christiansen, Ulrik & Kjærgaard, Annemette & Hartmann, Rasmus Koss, 2012. "Working in the shadows: Understanding ERP usage as complex responsive processes of conversations in the daily practices of a Special Operations Force," Scandinavian Journal of Management, Elsevier, vol. 28(2), pages 173-184.
    • Handle: RePEc:eee:scaman:v:28:y:2012:i:2:p:173-184
    DOI: 10.1016/j.scaman.2012.01.002
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0956522112000036
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.scaman.2012.01.002?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Crevani, Lucia & Lindgren, Monica & Packendorff, Johann, 2010. "Leadership, not leaders: On the study of leadership as practices and interactions," Scandinavian Journal of Management, Elsevier, vol. 26(1), pages 77-86, March.
    2. Vicky Arnold & Philip A. Collier & Stewart A. Leech & Steve G. Sutton, 2004. "Impact of intelligent decision aids on expert and novice decision‐makers’ judgments," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(1), pages 1-26, March.
    3. Marie-Claude Boudreau & Daniel Robey, 2005. "Enacting Integrated Information Technology: A Human Agency Perspective," Organization Science, INFORMS, vol. 16(1), pages 3-18, February.
    4. 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.
    5. 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.
    6. Thomas, Robyn & Hardy, Cynthia, 2011. "Reframing resistance to organizational change," Scandinavian Journal of Management, Elsevier, vol. 27(3), pages 322-331, September.
    7. Claudio Ciborra, 2006. "Imbrication of Representations: Risk and Digital Technologies," Journal of Management Studies, Wiley Blackwell, vol. 43(6), pages 1339-1356, September.
    8. Ortmann, Günther, 2010. "On drifting rules and standards," Scandinavian Journal of Management, Elsevier, vol. 26(2), pages 204-214, June.
    9. Quattrone, Paolo & Hopper, Trevor, 2005. "A 'time-space odyssey': management control systems in two multinational organisations," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 735-764.
    10. Ariela Caglio, 2003. "Enterprise Resource Planning systems and accountants: towards hybridization?," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 123-153.
    11. Hedberg, Bo & Jonsson, Sten, 1978. "Designing semi-confusing information systems for organizations in changing environments," Accounting, Organizations and Society, Elsevier, vol. 3(1), pages 47-64, February.
    12. Dechow, Niels & Mouritsen, Jan, 2005. "Enterprise resource planning systems, management control and the quest for integration," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 691-733.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Christiansen, Ulrik & Thrane, Sof, 2014. "The prose of action: The micro dynamics of reporting on emerging risks in operational risk management," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 427-443.
    2. Bürkland, Sirle & Zachariassen, Frederik, 2014. "Developing an ERP technology: Handling incompleteness of the system," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 409-426.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Rikhardsson, Pall & Yigitbasioglu, Ogan, 2018. "Business intelligence & analytics in management accounting research: Status and future focus," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 37-58.
    2. Jack, Lisa & Kholeif, Ahmed, 2008. "Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective," Accounting forum, Elsevier, vol. 32(1), pages 30-45.
    3. Knudsen, Dan-Richard, 2020. "Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
    4. Kanellou, Alexandra & Spathis, Charalambos, 2013. "Accounting benefits and satisfaction in an ERP environment," International Journal of Accounting Information Systems, Elsevier, vol. 14(3), pages 209-234.
    5. Granlund, Markus, 2011. "Extending AIS research to management accounting and control issues: A research note," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 3-19.
    6. Ewelina Zarzycka, 2012. "Implementation Of An Erp Package And Its Effect On The Management Accounting System – Author’S Own Research Into Enterprises In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(3), pages 85-96, December.
    7. How, Shi-Min & Alawattage, Chandana, 2012. "Accounting decoupled: A case study of accounting regime change in a Malaysian company," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 403-419.
    8. Lauri Lepistö, 2014. "Taking information technology seriously: on the legitimating discourses of enterprise resource planning system adoption," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 193-219, December.
    9. Sameh Ammar & Ghassan H. Mardini, 2021. "Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1205-1237, March.
    10. Daniela Ruggeri & Carmela Rizza, 2017. "Accounting information system innovation in interfirm relationships," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 203-225, May.
    11. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    12. Teittinen, Henri & Pellinen, Jukka & Järvenpää, Marko, 2013. "ERP in action — Challenges and benefits for management control in SME context," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 278-296.
    13. Cristiano Busco & Ariela Caglio & Robert Scapens, 2015. "Management and accounting innovations: reflecting on what they are and why they are adopted," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 495-524, August.
    14. Aernoudts, R.H.R.M. & Boom, T. van der & Vosselman, E.G.J. & Pijl, G.J. van der, 2005. "Management Accounting Change and ERP, an Assessment of Research," MPRA Paper 9582, University Library of Munich, Germany.
    15. Cătălin Albu & Nadia Albu & Robert Faff & Allan Hodgson, 2011. "Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania," Accounting in Europe, Taylor & Francis Journals, vol. 8(2), pages 155-184.
    16. Francesca Maria Cesaroni & Domenico Consoli, 2015. "ICT e piccole imprese. Il Cubo della Predisposizione Tecnologica Aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 73-100.
    17. Valentin Florentin Dumitru, 2011. "The Impact of Information Technologies on the Organization and Functioning of the Company," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(Special N), pages 754-770, November.
    18. Thorsten Knauer & Nicole Nikiforow & Sebastian Wagener, 2020. "Determinants of information system quality and data quality in management accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 97-121, April.
    19. Taipaleenmäki, Jani & Ikäheimo, Seppo, 2013. "On the convergence of management accounting and financial accounting – the role of information technology in accounting change," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 321-348.
    20. Andreas G. Georgantopoulos & Evangelos I. Poutos & Nikolaos Eriotis, 2018. "Recent Developments and Trends in Accounting Information Systems," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 3(1), pages 1-9.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:scaman:v:28:y:2012:i:2:p:173-184. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/wps/find/journaldescription.cws_home/872/description#description .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.