The browser you are using is not supported by this website. All versions of Internet Explorer are no longer supported, either by us or Microsoft (read more here: https://www.microsoft.com/en-us/microsoft-365/windows/end-of-ie-support).

Please use a modern browser to fully experience our website, such as the newest versions of Edge, Chrome, Firefox or Safari etc.

Measuring Enterprise Systems’ and Local Systems’ Impact on Budgeting

På svenska

Author

  • Wipawee Paulsson

Summary, in English

Measuring information systems’ (IS) impact is a long-standing topic in the research community but it is far from complete. To date, there are calls from both practitioners and academia for more contributions on this topic, especially in the area of IS effectiveness in management accounting (MA). This research is inspired by former research results that indicate that it is unclear in practice whether IS have an effect on MA. Previous researchers suggest that IS applications like enterprise systems (ES) seem to have a small effect on MA because users rely more on other IS applications, referred to as local systems (LS), to perform MA tasks. This proposal will employ a survey to evaluate and determine which type of IS application tools between ES and LS have a greater effect on budgeting practice based on an existing, validated a-priori model from Gable et al. (2008).

Publishing year

2010

Language

English

Document type

Conference paper

Topic

  • Information Systems, Social aspects

Keywords

  • Information systems’ impact
  • Budgeting
  • Enterprise systems
  • Local systems
  • Management control

Conference name

9th International Conference on Perspectives in Business Informatics Research, 2010

Conference date

2010-09-29 - 2010-10-01

Conference place

Rostock, Germany

Status

Published