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Putting IS and Organizational Change into Context: The Pros and Cons in Kibernetes

In: Accounting Information Systems for Decision Making

Author

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  • Daniela Rupo

    (University of Messina)

Abstract

Based upon the framework of integrated information systems, this chapter aims to investigate the linkage between organizational evolution and the development of the infrastructure for management accounting in a specific context. The chapter analyses how the management accounting system is implemented, and the main strengths and weaknesses of the adopted solution, within Kibernetes RC, a software house belonging to a leading Italian group focused on public agencies. The software house has been committed in the last 2 years to the internal development of a specific management accounting system to drive the change from a small entity based on a centralized decision making model toward a medium-sized organization based on empowerment and delegation. Though findings deriving from the case study cannot be generalized, they provide insights in relation to the suitability of IS to achieve desirable effects of economic performance and social change within the organization.

Suggested Citation

  • Daniela Rupo, 2013. "Putting IS and Organizational Change into Context: The Pros and Cons in Kibernetes," Lecture Notes in Information Systems and Organization, in: Daniela Mancini & Eddy H. J. Vaassen & Renata Paola Dameri (ed.), Accounting Information Systems for Decision Making, edition 127, pages 289-297, Springer.
    • Handle: RePEc:spr:lnichp:978-3-642-35761-9_17
    DOI: 10.1007/978-3-642-35761-9_17
    as

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