A virtual integration-The management control system in a multinational enterprise

Management Accounting Research

Volumn 19, Issue 1, 2008, Pages 45-61

  Hyvönen, Timo ^a   Järvinen, Janne ^b   Pellinen, Jukka ^c  

^a TAMPERE UNIVERSITY OF TECHNOLOGY   (Finland)

^b UNIVERSITY OF OULU   (Finland)

^c UNIVERSITY OF JYVÄSKYLÄ   (Finland)

Author keywords

Activity based management (ABM); Actor network theory (ANT); Enterprise resource planning (ERP); Management control; Virtual organisation

Indexed keywords

EID: 40249109958     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.mar.2007.08.001     Document Type: Article

References (40)

1. Andon P., Baxter J., and Chua W.F. Accounting change as relational drifting: a field study of experiments with performance measurement. Manage. Account. Res. 18 (2007) 273-308
2. Benjamin R., and Wigand R. Electronic market and virtual value chain on the information super highway. Sloan Manage. Rev. 37 (1995) 62-72
3. Bloomfield B.P., and Coombs R. Information technology, control and power: the centralization and decentralization debate revisited. J. Manage. Stud. 29 (1992) 459-484
4. Bloomfield B.P., and Vurdubakis T. Vision of organization and organization of vision: the representational practices of information systems development. Account. Organ. Soc. 22 (1997) 639-668
5. Briers M., and Chua W.F. The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing. Account. Organ. Soc. 26 (2001) 237-269
6. Chapman C., and Chua W.F. Technology-driven integration, automation, and standardization of business processes. Implication for accounting. In: Bhimani A. (Ed). Management Accounting in Digital Economy (2003), Oxford University Press, Oxford 74-94
7. Chapman C.S. Not because they are new: developing the contribution of enterprise resource planning systems to management control research. Account. Organ. Soc. 30 (2005) 685-689
8. Ciborra C. From Control to Drift. The Dynamics of Corporate Information Infrastructures (2000), Oxford University Press, Oxford
9. Clarke T., and Clegg S. Changing Paradigms. The Transformation of Management Knowledge for the 21st Century (2000), Harper-Collins, Glasgow
10. Cooper R. Formal organization as representation: remote control, displacement and abbreviation. In: Reed M., and Hughes M. (Eds). Rethinking Organization: New Directions in Organization Theory and Analysis (1992), Sage, London 254-272
11. Davidov W.H., and Malone M.S. The Virtual Corporation. Structuring and Revitalizing the Corporation for the 21st Century (1992), Harper, NY
12. Dechow N., and Mouritsen J. Enterprise resource planning systems, management control and the quest for integration. Account. Organ. Soc. 30 (2005) 691-733
13. Foucault M. Discipline and Punish: The Birth of the Prison (1977), Pantheon, New York
14. Granlund M., and Malmi T. Moderate impacts of ERPS on management accounting: a lag or permanent outcome?. Manage. Account. Res. 13 (2002) 299-321
15. Granlund M. On the interface between management accounting and modern information technology. Paper presented at the 30th EAA Annual Conference. Lisboa (2007)
16. Hanseth O., and Braa K. Who's in control: designers, managers-or technology? Infrastructures at Norsk Hydro. In: Ciborra C.U. (Ed). From Control to Drift: The Dynamics of Corporate Infrastructure Structures (2000), Oxford University Press, Oxford 125-147
17. Hunton J.E. Blending information and communication technology with accounting research. Account. Horiz. 16 (2002) 55-67
18. Hyvönen T. Management accounting and information systems: ERP versus BoB. Eur. Account. Rev. 12 (2003) 155-174
19. Hyvönen T., Järvinen J., and Pellinen J. Supercontroller-a case of professional development. Paper presented at the 27th EAA Annual Conference (Gothenburg) and the 7th EIASM Manufacturing Accounting Research Conference (Tampere) (2005)
20. Hyvönen T., Järvinen J., and Pellinen J. The role of standard software packages in mediating management accounting knowledge. Qual. Res. Account. Manage. 3 (2006) 145-160
21. Latour B. Science in Action: How to Follow Scientists and Engineers through Society (1987), Harvard University Press, Cambridge, MA
22. Latour, B., 1991. Technology is society made durable. In: Law, J. (Ed.), Sociology of Monsters. The Sociologial Review Monograph 38, Routledge, London, pp. 103-131.
23. Latour B. On recalling ANT. In: Law J., and Hassard J. (Eds). Actor Network Theory and After (1999), Blackwell, Malden, MA 14-25
24. Latour B. Reassembling the Social. An Introduction to the Actor-Network-Theory (2005), Oxford University Press, Oxford
25. In: Law J., and Hassard J. (Eds). Actor Network Theory and After (1999), Blackwell, Malden, MA
26. Law J., and Singleton V. Object lessons. Organization 12 (2005) 331-355
27. Lodh S.C., and Gaffikin M.J.R. Implementation of an integrated accounting and cost management system using the SAP system: a field study. Eur. Account. Rev. 12 (2003) 85-122
28. Lucas H.C., and Baroudi J. The role of information technology in organization design. J. Manage. Inform. Syst. 10 (1994) 9-23
29. Miller P., and O'Leary T. Accounting and the construction of governable person. Account. Organ. Soc. 12 (1987) 235-265
30. Mol A.-M. Ontological politics. A word and some questions. In: Law J., and Hassard J. (Eds). Actor Network Theory and After (1999), Blackwell, Malden, MA 74-89
31. Newell S., Huang J.C., Galliers R.D., and Pan J.S. Implementing enterprise resource planning and knowledge management systems in tandem: fostering efficiency and innovation complementarity. Inform. Organ. 13 (2003) 25-52
32. Quattrone P., and Hopper T. What does organisational change mean? Speculations on taken for granted category. Manage. Account. Res. 12 (2001) 403-435
33. Quattrone P., and Hopper T. If I don't see it I cannot manage it!!" The quasi-ontology of SAP: accounting, translations and visibility in multinational organisations. Paper presented at the 24th EAA Annual Conference. Athens (2001)
34. Quattrone P., and Hopper T. A 'time-space Odyssey': management control systems in two multinational organisations. Account. Organ. Soc. 30 (2005) 735-764
35. Quattrone P., and Hopper T. What is IT?: SAP, accounting, and visibility in a multinational organisation. Inform. Organ. 16 (2006) 212-250
36. Quattrone P. Commenting on a commentary? Methodological choices in accounting research. Crit. Perspect. Account. 15 (2004) 232-247
37. Quattrone P. The possibility of the testimony. A case for case study research. Organization 13 (2006) 143-157
38. Scapens R.W., and Jazayeri M. ERP systems and management accounting change: opportunities or impacts? A research note. Eur. Account. Res. 12 (2003) 201-234
39. Schulze U., and Orlikowski W.J. Metaphors of virtuality: shaping an emergent reality. Inform. Organ. 11 (2001) 45-77
40. Star S.L., and Greisemer J.R. Institutional ecology, 'translations' and boundary objects: amateurs and professionals in Berkeley's museum of vertebrate zoology, 1907-39. Soc. Stud. Sci. 19 (1989) 387-420