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Power, ERP systems and resistance to management accounting: a case study

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  • Joao A. Ribeiro

    (CETE, Faculdade de Economia da Universidade do Porto)

  • Robert W. Scapens

    (Manchester School of Accounting and Finance)

Abstract

This paper reports an intensive longitudinal case study carried out in a Portuguese manufacturing organisation in which attempts to promote change through management accounting were made in recent years. In a first pilot visit to the organisation, two puzzling observations were made. Firstly, and particularly in the manufacturing area of the organisation, management accounting systems introduced in recent years were not being used in everyday interactions and practices. Secondly, a newly introduced ERP system was having no apparent impact on management accounting or on the work of management accountants. We found that these observations were related to issues of power. There were different and conflicting conceptions of which rules should be followed in the manufacturing area, and strategic attempts to enact those conceptions (or to resist alternative ones). This paper draws on the insights of the Circuits of Power (Clegg, 1989a) in order to explain, in theoretically informed manner, the puzzling observations in the case.

Suggested Citation

  • Joao A. Ribeiro & Robert W. Scapens, 2004. "Power, ERP systems and resistance to management accounting: a case study," FEP Working Papers 141, Universidade do Porto, Faculdade de Economia do Porto.
    • Handle: RePEc:por:fepwps:141
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    File URL: http://www.fep.up.pt/investigacao/workingpapers/WP141Joao.pdf
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    Cited by:

    1. Scapens, Robert W., 2006. "Understanding management accounting practices: A personal journey," The British Accounting Review, Elsevier, vol. 38(1), pages 1-30.
    2. Robalo, Rui, 2014. "Explanations for the gap between management accounting rules and routines: An institutional approach," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 88-97.
    3. François Meyssonnier & Frédéric Pourtier, 2005. "Les ERP changent-ils le contrôle de gestion ?," Post-Print halshs-00581245, HAL.
    4. João A. Ribeiro & Robert W. Scapens, 2006. "Institutional theories in management accounting change: Contributions, issues and paths for development," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(2), pages 94-111, July.
    5. Gun Abrahamsson & Jonas Gerdin, 2006. "Exploiting institutional contradictions: The role of management accounting in continuous improvement implementation," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(2), pages 126-144, July.
    6. Norma Pontet Ubal, 2016. "Cost Accounting Systems and Institutional Theory: Analysis in a Uruguayan Terminal Port," International Journal of Management Sciences, Research Academy of Social Sciences, vol. 7(5), pages 249-263.

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