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Article
Publication date: 6 November 2007

Oana Velcu

Previous research showed that there are payoffs from IT investments, but the question is when and why such payoffs occur. This paper aims to adopt an “inside the black‐box”…

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Abstract

Purpose

Previous research showed that there are payoffs from IT investments, but the question is when and why such payoffs occur. This paper aims to adopt an “inside the black‐box” approach to the analysis of economic benefits of ERP systems by examining what business process (BP) changes take place in companies that have different motives for implementing ERP systems. This explorative study seeks to further examine the influence of these BP changes on organizational performance.

Design/methodology/approach

In Spring 2006, 14 semi‐structured interviews were made in mid‐sized Finnish companies that use an ERP system. An ERP scorecard framework was applied to assess the perceived benefits of ERP.

Findings

Companies that have a technologically‐led motivation perceive “improved service time in accounting tasks” as an internal efficiency benefit, “faster response to business change” as customer benefits, and financial benefits in terms of other improved efficiencies. Companies that have a business‐led motivation perceive “economies of scale” as an internal efficiency benefit, and financial benefits in terms of “lower headcount costs” and “lower selling, general and administrative costs.” Both groups of companies report BP changes in terms of “reassignment of financial management of business cases.”

Research limitations/implications

The balanced‐scorecard approach offers a systematic analysis of the ERP effects in organizations, but it limits the interpretation of the interview data. The small number of ERP implementations studied means that the results are not directly generalizable, but they point out interesting avenues for future research.

Practical implications

The insights in the paper about the relationship between how ERP projects are motivated and how benefits are perceived may be helpful to organizations that implement ERP systems. The findings support the importance of continued monitoring of ERP systems to leverage their effects in maximizing benefits for the implementing organizations.

Originality/value

The paper provides new insights into the interrelationships between the motivations for implementing ERP systems and the perceived ERP benefits.

Details

Industrial Management & Data Systems, vol. 107 no. 9
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 6 March 2017

Lili-Anne Kihn and Salme Näsi

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to…

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Abstract

Purpose

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

Design/methodology/approach

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

Findings

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

Research limitations/implications

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Practical implications

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Social implications

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

Originality/value

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.

Details

Journal of Accounting & Organizational Change, vol. 13 no. 1
Type: Research Article
ISSN: 1832-5912

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