University of Canterbury Home
    • Admin
    UC Research Repository
    UC Library
    JavaScript is disabled for your browser. Some features of this site may not work without it.
    View Item 
    1. UC Home
    2. Library
    3. UC Research Repository
    4. UC Business School | Te Kura Umanga
    5. Business: Journal Articles
    6. View Item
    1. UC Home
    2.  > 
    3. Library
    4.  > 
    5. UC Research Repository
    6.  > 
    7. UC Business School | Te Kura Umanga
    8.  > 
    9. Business: Journal Articles
    10.  > 
    11. View Item

    ERP systems and management accounting: New understandings through “nudging” in qualitative research (2018)

    Thumbnail
    View/Open
    Accepted version (506.1Kb)
    Type of Content
    Journal Article
    UC Permalink
    https://hdl.handle.net/10092/103616
    
    Publisher's DOI/URI
    http://doi.org/10.1108/JAOC-06-2016-0038
    
    Publisher
    Emerald
    ISSN
    1832-5912
    Language
    en
    Collections
    • Business: Journal Articles [255]
    Authors
    Spraakman G
    O’Grady W
    Askarany D
    Akroyd, Chris cc
    show all
    Abstract

    Purpose: This paper aims to show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through “nudging” by researchers in their preamble before interviews begin. Design/methodology/approach: There were two groups of comparable respondents. Each group received a different preamble to the same questions. The differences in group responses were analyzed. Findings: When the impact of ERP implementation on the physical, transactional and information flows within the firm were nudged, the responses focused on how the chart of accounts had to be expanded to account for the additional data introduced by transaction processing. When the IT and ERP system knowledge and skills were nudged, the responses tended to emphasize analyses or the use of new information through the use of drill down functionality. This research provides new insights and contributions to understanding how nudging affects or directs respondent assessments of the impact of ERP systems on management accounting. Research limitations/implications: The research is limited by the relatively small samples and by the fact that these were different research projects. Practical implications: Nudging has an obvious impact on research that should not be ignored. Social implications: Unintentional nudging should be considered with all research projects. Originality/value: This paper makes explicit that nudging occurs in research whether intentional or unintentional.

    Citation
    Spraakman G, O’Grady W, Askarany D, Akroyd C (2018). ERP systems and management accounting: New understandings through “nudging” in qualitative research. Journal of Accounting and Organizational Change. 14(2). 120-137.
    This citation is automatically generated and may be unreliable. Use as a guide only.
    Keywords
    Management accounting; Qualitative Research Methodology; Information Technology and Accounting; Nudging
    ANZSRC Fields of Research
    35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accounting
    35 - Commerce, management, tourism and services::3503 - Business systems in context::350303 - Business information systems
    Rights
    All rights reserved unless otherwise stated
    http://hdl.handle.net/10092/17651

    Related items

    Showing items related by title, author, creator and subject.

    • The MCS package in a non-budgeting organisation: A case study of Mainfreight 

      O'Grady W; Akroyd, Chris (Emerald, 2016)
      Purpose - Budgets are commonly viewed as a central component of management control systems (MCS). The beyond budgeting literature argues that managers can develop other controls to replace budgets. The purpose of this paper ...
    • Packages of management control systems, entrepreneurial orientation, and performance in Brazilian startups 

      Frare AB; Cruz APCD; Lavarda CEF; Akroyd, Chris (Emerald, 2021)
      Purpose: This study aims to understand the relationship between the elements of a startup firms’ management control system (MCS) package, its entrepreneurial orientation (EO) and firm performance. Design/methodology/approach: ...
    • Employers’ Perceptions of Information Technology Competency Requirements for Management Accounting Graduates 

      Spraakman G; O’Grady W; Askarany D; Akroyd, Chris (Informa UK Limited, 2015)
      Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording ...
    Advanced Search

    Browse

    All of the RepositoryCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThesis DisciplineThis CollectionBy Issue DateAuthorsTitlesSubjectsThesis Discipline

    Statistics

    View Usage Statistics
    • SUBMISSIONS
    • Research Outputs
    • UC Theses
    • CONTACTS
    • Send Feedback
    • +64 3 369 3853
    • ucresearchrepository@canterbury.ac.nz
    • ABOUT
    • UC Research Repository Guide
    • Copyright and Disclaimer
    • SUBMISSIONS
    • Research Outputs
    • UC Theses
    • CONTACTS
    • Send Feedback
    • +64 3 369 3853
    • ucresearchrepository@canterbury.ac.nz
    • ABOUT
    • UC Research Repository Guide
    • Copyright and Disclaimer