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Understanding the ERP system use in budgeting

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Author

  • Wipawee Paulsson

Editor

  • Geert Poels

Summary, in English

This paper investigates the enterprise resource planning (ERP) system use in budgeting in order to explain how and why ERP system are used or not used in budgeting practices. Budgeting is considered as a social phenomenon which requires flexibility for decision-making and integration for management controls. The analysis at the activity levels, guided by the concept of ‘conflict’ in structuration theory (ST), suggests that ERP systems impede flexibility in decision-making. However, the systems have the potential to facilitate integration in management controls. The analysis at the structural level, guided by the concept of ‘contradiction’ in ST, concludes that the ERP systems are not widely used in budgeting. This is because the systems support the integration function alone while budgeting assumes both roles. This paper offers the ERP system non-use explanation from an ulitarian perspective. Additionally, it calls for solutions to improve ERP use especially for the integration function.

Publishing year

2013

Language

English

Pages

106-121

Publication/Series

Lecture Notes in Business Information Processing

Volume

139

Document type

Conference paper

Publisher

Springer

Topic

  • Information Systems, Social aspects

Keywords

  • Structuration theory Budgeting ERP system IS use

Conference name

The sixth international conference on research and practical issues of enterprise information systems (CONFENIS 2012)

Conference date

2012-09-19

Conference place

Ghent, Belgium

Status

Published

ISBN/ISSN/Other

  • ISSN: 1865-1348
  • ISBN: 978-3-642-36611-6