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Accounting Information Systems Implementation and Management Accounting Change

Journal article
Authors Krister Bredmar
Urban Ask
Elisabeth Frisk
Johan Magnusson
Published in Business Systems Research Journal
Volume 5
Issue 2
Pages 125 - 138
ISSN 1847-8344
Publication year 2014
Published at Centre for Business Solutions (CFA)
Department of Business Administration
Department of Business Administration, Accounting
Pages 125 - 138
Language en
Links dx.doi.org/10.2478/bsrj-2014-0015
Keywords Performance measurement, management accounting change
Subject categories Business Administration

Abstract

Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

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