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Conceptual Fluidity in the study of Accounting Information Systems: The case of Corporate Performance Management

Journal article
Authors Urban Ask
Johan Magnusson
Published in International Journal of Business Information Systems
Volume 14
Issue 3
Pages 280-306
ISSN 1746-0972
Publication year 2013
Published at Centre for Business Solutions (CFA)
Department of Business Administration
Department of Business Administration, Accounting
Pages 280-306
Language en
Keywords Conceptual Fluidity, Accounting Information Systems, Corporate Performance Management, Sociomateriality, Industry Analyst
Subject categories Business Administration


The aim of this study is to contribute to the field of Accounting Information Systems (AIS) through an illustration and discussion of the conceptual fluidity of one specific technology (Corporate Performance Management, CPM). This is achieved through a synthesizing content analysis of proprietary industry analyst reports from 2002 to 2010. The study finds that CPM displays a high degree of conceptual fluidity, and, based on this, two research strategies informed by the sociomaterial perspective are proposed. The study discusses how an increased understanding of the conceptual fluidity of AIS technologies can be taken into account in future research. The implication of this study is a more informed approach in the study of; and, the design, adoption and diffusion of AIS technologies.

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