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

View/ Open
Type of Content
Journal ArticlePublisher
EmeraldISSN
1832-5912Language
enCollections
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; NudgingANZSRC Fields of Research
35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accounting35 - Commerce, management, tourism and services::3503 - Business systems in context::350303 - Business information systems
Rights
All rights reserved unless otherwise statedRelated 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 ...