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Technology, change, and management control: a temporal perspective

Author

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  • Louis Beaubien

Abstract

Purpose - This paper aims to analyze the implications of technology change on management control. Specifically, the paper seeks to examine the deployment of an enterprise resource planning system (ERP), and to apply a temporal perspective of practice as a theoretical tool to discuss the effects of the ERP on the organization's management control systems. Design/methodology/approach - The research is based on a longitudinal case study of a North American Financial. Data were collected during the deployment of a new management control system. The paper introduces the temporal view of agency as a means of examining the practices involved in control system. Findings - The observations suggest that ERP can create an illusion of control, and may jeopardize the systems they are meant to augment through the presence of practices meant to by‐pass the control system and invisible work (work‐arounds). Originality/value - The paper seeks to augment existing studies of technology mitigated change through framing the analysis in a temporal practice perspective to offer insight into the paths of action individuals adopt: the how and why.

Suggested Citation

  • Louis Beaubien, 2013. "Technology, change, and management control: a temporal perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(1), pages 48-74, January.
    • Handle: RePEc:eme:aaajpp:v:26:y:2013:i:1:p:48-74
    DOI: 10.1108/09513571311285612
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    Citations

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    Cited by:

    1. Vicky Arnold, 2018. "The changing technological environment and the future of behavioural research in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 315-339, June.
    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.
    3. 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.
    4. Kocsis, David, 2019. "A conceptual foundation of design and implementation research in accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.

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