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Information technology systems implementation and processes of integration and disintegration: case study evidence from Air Greenland

Lars Balslev (Department of Operations Management, Handelshojskolen, Frederiksberg, Denmark and Premier's Office – Secretariat for State Owned Enterprises, The Government of Greenland, Nuuk, Greenland)
Sof Thrane (Department of Operations Management, Copenhagen Business School, Frederiksberg, Denmark)
Ivar Friis (Department of Operations Management, Copenhagen Business School, Frederiksberg, Denmark)

Journal of Accounting & Organizational Change

ISSN: 1832-5912

Article publication date: 31 July 2021

Issue publication date: 13 May 2022

562

Abstract

Purpose

This paper aims to analyze the impact of information technology (IT) system implementation on the integration of data and information between sales and accounting departments, and how data integration affects relations with supplier and customers.

Design/methodology/approach

The change between three different reservation and distribution systems in an airline company was assessed over 20 years based on qualitative data collected while events unfolded and interviews that traced events retrospectively.

Findings

This study finds that data integration challenges affect the capacity to use revenue and sales data for control purposes and integrating with suppliers and customers. The systems either facilitated the ability to integrate sales and accounting data or enabled integration in wider supplier and customer networks. The implementation of different reservation and distribution systems resulted in a trade-off between integration within the firm and into wider customer and supplier networks.

Research limitations/implications

Data were mainly obtained from the focal firm, Air Greenland. The protracted study period meant that the data were not as concentrated as they would have been had the analysis been performed over a shorter duration or had the focus been on one implementation process.

Originality/value

Extant research suggests that integration challenges when implementing IT systems are caused by differences in information needs between groups with different logics. The authors illustrate how data integration is also a crucial challenge when implementing IT systems.

Keywords

Citation

Balslev, L., Thrane, S. and Friis, I. (2022), "Information technology systems implementation and processes of integration and disintegration: case study evidence from Air Greenland", Journal of Accounting & Organizational Change, Vol. 18 No. 3, pp. 419-439. https://doi.org/10.1108/JAOC-12-2019-0125

Publisher

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Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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