메뉴 건너뛰기




Volumn 3, Issue 3, 2007, Pages 250-269

ERP customization failure: Institutionalized accounting practices, power relations and market forces

Author keywords

Accounting procedures; Egypt; Resource management; Sociology

Indexed keywords


EID: 84992957660     PISSN: 18325912     EISSN: None     Source Type: Journal    
DOI: 10.1108/18325910710820292     Document Type: Article
Times cited : (66)

References (55)
  • 1
    • 0039331654 scopus 로고    scopus 로고
    • Institutionalization and structuration: studying the links between action and institution
    • Barley, S.R. and Tolbert, P.S. (1997), “Institutionalization and structuration: studying the links between action and institution”, Organization Studies, Vol. 18 No. 1, pp. 93-117.
    • (1997) Organization Studies , vol.18 , Issue.1 , pp. 93-117
    • Barley, S.R.1    Tolbert, P.S.2
  • 2
    • 85016050368 scopus 로고    scopus 로고
    • The impacts of enterprise resource planning systems on accounting practices – the Australian experience
    • Booth, P., Matolcsy, Z. and Wieder, B. (2000), “The impacts of enterprise resource planning systems on accounting practices – the Australian experience”, Australian Accounting Review, Vol. 10 No. 3, pp. 4-18.
    • (2000) Australian Accounting Review , vol.10 , Issue.3 , pp. 4-18
    • Booth, P.1    Matolcsy, Z.2    Wieder, B.3
  • 4
    • 84986131486 scopus 로고    scopus 로고
    • The dynamics of accounting change: interplay between new practices, routines, institutions, power and politics'
    • Burns, J. (2000), “The dynamics of accounting change: interplay between new practices, routines, institutions, power and politics'”, Accounting, Auditing & Accountability Journal, Vol. 13 No. 5, pp. 566-96.
    • (2000) Accounting, Auditing & Accountability Journal , vol.13 , Issue.5 , pp. 566-596
    • Burns, J.1
  • 5
    • 0002205062 scopus 로고    scopus 로고
    • Conceptualising management accounting change: an institutional framework
    • Burns, J. and Scapens, R.W. (2000), “Conceptualising management accounting change: an institutional framework”, Management Accounting Research, Vol. 11, pp. 3-25.
    • (2000) Management Accounting Research , vol.11 , pp. 3-25
    • Burns, J.1    Scapens, R.W.2
  • 7
    • 0000512308 scopus 로고
    • Accounting, ambiguity, and the new institutionalism
    • Carruthers, B.G. (1995), “Accounting, ambiguity, and the new institutionalism”, Accounting, Organisations and Society, Vol. 20, pp. 313-28.
    • (1995) Accounting, Organisations and Society , vol.20 , pp. 313-328
    • Carruthers, B.G.1
  • 9
    • 0035649666 scopus 로고    scopus 로고
    • The power of accounting: a field study of local financial management in a police force
    • Collier, P. (2001), “The power of accounting: a field study of local financial management in a police force”, Management Accounting Research, Vol. 12, pp. 465-86.
    • (2001) Management Accounting Research , vol.12 , pp. 465-486
    • Collier, P.1
  • 10
    • 0026230230 scopus 로고
    • Isomorphism and external support in conflicting institutional environments: a study of drug abuse treatment units
    • D'Aunno, T., Sutton, R.I. and Price, R.H. (1991), “Isomorphism and external support in conflicting institutional environments: a study of drug abuse treatment units”, The Academy of Management Journal, Vol. 34 No. 3, pp. 636-61.
    • (1991) The Academy of Management Journal , vol.34 , Issue.3 , pp. 636-661
    • D'Aunno, T.1    Sutton, R.I.2    Price, R.H.3
  • 11
    • 0036003221 scopus 로고    scopus 로고
    • Institutional theory and institutional change: introduction to the special research forum
    • Dacin, M.T., Goodstein, J. and Scott, W.R. (2002), “Institutional theory and institutional change: introduction to the special research forum”, The Academy of Management Journal, Vol. 45 No. 1, pp. 45-57.
    • (2002) The Academy of Management Journal , vol.45 , Issue.1 , pp. 45-57
    • Dacin, M.T.1    Goodstein, J.2    Scott, W.R.3
  • 12
    • 0032112063 scopus 로고    scopus 로고
    • Putting the enterprise into the enterprise system
    • July/August
    • Davenport, T.H. (1998), “Putting the enterprise into the enterprise system”, Harvard Business Review, July/August, pp. 121-31.
    • (1998) Harvard Business Review , pp. 121-131
    • Davenport, T.H.1
  • 13
    • 84986170709 scopus 로고    scopus 로고
    • The making and remaking of organizational context: duality and the institutionalization process
    • Dillard, J.F., Rigsby, J.T. and Goodman, C. (2004), “The making and remaking of organizational context: duality and the institutionalization process”, Accounting, Auditing & Accountability Journal, Vol. 17 No. 4, pp. 506-42.
    • (2004) Accounting, Auditing & Accountability Journal , vol.17 , Issue.4 , pp. 506-542
    • Dillard, J.F.1    Rigsby, J.T.2    Goodman, C.3
  • 14
    • 84993016423 scopus 로고
    • The iron cage revisited: institutional isomorphism and collective rationality in organizational fields
    • DiMaggio, P. and Powell, W. (1983), “The iron cage revisited: institutional isomorphism and collective rationality in organizational fields”, American Sociological Review, Vol. 48, pp. 147-60.
    • (1983) American Sociological Review , vol.48 , pp. 147-160
    • DiMaggio, P.1    Powell, W.2
  • 15
    • 79954544721 scopus 로고    scopus 로고
    • Egypt and ICTs: how ICTs bring national initiative, global organizations and local companies together
    • El Sayed, H. and Westrup, C. (2003), “Egypt and ICTs: how ICTs bring national initiative, global organizations and local companies together”, Information Technology & People, Vol. 16 No. 1, pp. 76-92.
    • (2003) Information Technology & People , vol.16 , Issue.1 , pp. 76-92
    • El Sayed, H.1    Westrup, C.2
  • 18
    • 0000437716 scopus 로고    scopus 로고
    • Towards explaining stability in and around management accounting systems
    • Granlund, M. (2001), “Towards explaining stability in and around management accounting systems”, Management Accounting Research, Vol. 12, pp. 141-66.
    • (2001) Management Accounting Research , vol.12 , pp. 141-166
    • Granlund, M.1
  • 19
    • 84993108709 scopus 로고    scopus 로고
    • It's a small world of management accounting practices
    • Granlund, M. and Lukka, K. (1998), “It's a small world of management accounting practices”, Journal of Management Accounting Research, Vol. 10, pp. 153-79.
    • (1998) Journal of Management Accounting Research , vol.10 , pp. 153-179
    • Granlund, M.1    Lukka, K.2
  • 20
    • 0036750521 scopus 로고    scopus 로고
    • Moderate impact of ERPS on management accounting: a lag or permanent outcome?
    • Granlund, M. and Malmi, T. (2002), “Moderate impact of ERPS on management accounting: a lag or permanent outcome?”, Management Accounting Research, Vol. 13, pp. 299-321.
    • (2002) Management Accounting Research , vol.13 , pp. 299-321
    • Granlund, M.1    Malmi, T.2
  • 21
    • 0030511668 scopus 로고    scopus 로고
    • Understanding radical organisational change: bringing together the old and new institutionalism
    • Greenwood, R. and Hinings, C.R. (1996), “Understanding radical organisational change: bringing together the old and new institutionalism”, The Academy of Management Review, Vol. 21, pp. 1022-54.
    • (1996) The Academy of Management Review , vol.21 , pp. 1022-1054
    • Greenwood, R.1    Hinings, C.R.2
  • 22
    • 84937317588 scopus 로고
    • Co-ordination and control in a government agency: contingency and institutional perspectives on GAO audits
    • Gupta, P.P., Dirsmith, M.W. and Fogarty, T.J. (1994), “Co-ordination and control in a government agency: contingency and institutional perspectives on GAO audits”, Administrative Science Quarterly, Vol. 39, pp. 264-84.
    • (1994) Administrative Science Quarterly , vol.39 , pp. 264-284
    • Gupta, P.P.1    Dirsmith, M.W.2    Fogarty, T.J.3
  • 23
    • 0001973957 scopus 로고
    • Designing semi-confusing information systems for organisations in changing environments
    • Hedberg, B. and Jonsson, S. (1978), “Designing semi-confusing information systems for organisations in changing environments”, Accounting, Organisations and Society, Vol. 3 No. 1, pp. 47-64.
    • (1978) Accounting, Organisations and Society , vol.3 , Issue.1 , pp. 47-64
    • Hedberg, B.1    Jonsson, S.2
  • 24
    • 0000991240 scopus 로고    scopus 로고
    • Political and industrial relations turbulence, competition and budgeting in the nationalised jute mills of Bangladesh
    • Hoque, Z. and Hopper, T. (1997), “Political and industrial relations turbulence, competition and budgeting in the nationalised jute mills of Bangladesh”, Accounting & Business Research, Vol. 27 No. 2, pp. 125-43.
    • (1997) Accounting & Business Research , vol.27 , Issue.2 , pp. 125-143
    • Hoque, Z.1    Hopper, T.2
  • 25
    • 0000709987 scopus 로고
    • The inappropriate uses of international accounting standards in less developed countries: the case of international accounting standards number 24 – related party disclosures concerning transfer prices
    • Hove, M.R. (1989), “The inappropriate uses of international accounting standards in less developed countries: the case of international accounting standards number 24 – related party disclosures concerning transfer prices”, International Journal of Accounting, Vol. 24, pp. 165-79.
    • (1989) International Journal of Accounting , vol.24 , pp. 165-179
    • Hove, M.R.1
  • 26
    • 84986018822 scopus 로고    scopus 로고
    • ERP implementation issues in advanced and developing countries
    • Huang, Z. and Palvia, P. (2001), “ERP implementation issues in advanced and developing countries”, Business Process Management Journal, Vol. 7 No. 3, pp. 276-84.
    • (2001) Business Process Management Journal , vol.7 , Issue.3 , pp. 276-284
    • Huang, Z.1    Palvia, P.2
  • 27
    • 84986052211 scopus 로고    scopus 로고
    • Understanding non-financial performance measurement practices in Japanese banks: a new institutional sociology perspective
    • Hussain, M.D. and Hoque, Z. (2002), “Understanding non-financial performance measurement practices in Japanese banks: a new institutional sociology perspective”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 2, pp. 162-83.
    • (2002) Accounting, Auditing & Accountability Journal , vol.15 , Issue.2 , pp. 162-183
    • Hussain, M.D.1    Hoque, Z.2
  • 28
    • 84985294577 scopus 로고
    • An empirical analysis of international accounting standards, equity markets and economic growth in developing countries
    • Larson, R.K. and Kenny, S.Y. (1995), “An empirical analysis of international accounting standards, equity markets and economic growth in developing countries”, Journal of International Financial Management and Accounting, Vol. 6 No. 2, pp. 130-57.
    • (1995) Journal of International Financial Management and Accounting , vol.6 , Issue.2 , pp. 130-157
    • Larson, R.K.1    Kenny, S.Y.2
  • 29
    • 0001831248 scopus 로고
    • Where are the missing masses? The sociology of a few mundane artifacts
    • MIT Press Cambridge, MA
    • Latour, B. (1992), “Where are the missing masses? The sociology of a few mundane artifacts”, in Bijker, W.E. and Law, J. (Eds), Shaping Technology Building Society, MIT Press, Cambridge, MA, pp. 225-58.
    • (1992) Shaping Technology Building Society , pp. 225-258
    • Latour, B.1    Bijker, W.E.2    Law, J.3
  • 31
    • 33846873021 scopus 로고    scopus 로고
    • Management accounting change and stability: loosely coupled rules and routines in action
    • Lukka, K. (2007), “Management accounting change and stability: loosely coupled rules and routines in action”, Management Accounting Research, Vol. 18, pp. 76-101.
    • (2007) Management Accounting Research , vol.18 , pp. 76-101
    • Lukka, K.1
  • 33
    • 84984103752 scopus 로고
    • Financial reporting model for dependent market economies
    • Mensah, Y.W. (1981), “Financial reporting model for dependent market economies”, Abacus, Vol. 17, pp. 161-70.
    • (1981) Abacus , vol.17 , pp. 161-170
    • Mensah, Y.W.1
  • 34
    • 84993049150 scopus 로고
    • Institutionalized organization: formal structure as myth and ceremony
    • Meyer, J.W. and Rowan, B. (1977), “Institutionalized organization: formal structure as myth and ceremony”, American Journal of Sociology, Vol. 83 No. 2, pp. 340-63.
    • (1977) American Journal of Sociology , vol.83 , Issue.2 , pp. 340-363
    • Meyer, J.W.1    Rowan, B.2
  • 35
    • 0344578897 scopus 로고    scopus 로고
    • Institutional perspectives on cost allocations: integration and extension
    • Modell, S. (2002), “Institutional perspectives on cost allocations: integration and extension”, The European Accounting Review, Vol. 11 No. 4, pp. 653-79.
    • (2002) The European Accounting Review , vol.11 , Issue.4 , pp. 653-679
    • Modell, S.1
  • 36
    • 33847161145 scopus 로고
    • Accounting standards and economic development: the third world in perspective
    • Ndubizu, G.A. (1984), “Accounting standards and economic development: the third world in perspective”, International Journal of Accounting, Vol. 19, pp. 181-96.
    • (1984) International Journal of Accounting , vol.19 , pp. 181-196
    • Ndubizu, G.A.1
  • 37
    • 84992964454 scopus 로고
    • Strategic responses to institutional processes
    • Oliver, C. (1991), “Strategic responses to institutional processes”, The Academy of Management Review, Vol. 16 No. 1, pp. 145-79.
    • (1991) The Academy of Management Review , vol.16 , Issue.1 , pp. 145-179
    • Oliver, C.1
  • 38
    • 84970268741 scopus 로고
    • The antecedents of de-institutionalisation
    • Oliver, C. (1992), “The antecedents of de-institutionalisation”, Organisation Studies, Vol. 13, pp. 563-88.
    • (1992) Organisation Studies , vol.13 , pp. 563-588
    • Oliver, C.1
  • 39
    • 84992975393 scopus 로고
    • The duality of technology: rethinking the concept of technology in organizations
    • Orlikowski, W.J. (1992), “The duality of technology: rethinking the concept of technology in organizations”, Organization Science, Vol. 3 No. 3, pp. 398-429.
    • (1992) Organization Science , vol.3 , Issue.3 , pp. 398-429
    • Orlikowski, W.J.1
  • 40
    • 85005859808 scopus 로고    scopus 로고
    • The result and impact of Egypt's privatisation program
    • PCSU CARANA Corporation: Privatisation Coordination Support Unit (available at: http://CARANA.COM/PCSU), accessed April/June.
    • PCSU (2002), “The result and impact of Egypt's privatisation program”, Privatisation in Egypt-Quarterly Review, CARANA Corporation: Privatisation Coordination Support Unit (available at: http://CARANA.COM/PCSU), accessed April/June.
    • (2002) Privatisation in Egypt-Quarterly Review
  • 41
    • 0000928219 scopus 로고
    • Expanding the scope of institutional analysis
    • The University of Chicago Press Chicago, IL
    • Powell, W. (1991), “Expanding the scope of institutional analysis”, in DiMaggio, P. and Powell, W. (Eds), The New Institutionalism in Organizational Analysis, The University of Chicago Press, Chicago, IL, pp. 183-203.
    • (1991) The New Institutionalism in Organizational Analysis , pp. 183-203
    • Powell, W.1    DiMaggio, P.2    Powell, W.3
  • 42
    • 23844534498 scopus 로고    scopus 로고
    • A ‘Time-Space Odyssey’: management control systems in two multinational organizations
    • Quattrone, P. and Hopper, T. (2005), “A ‘Time-Space Odyssey’: management control systems in two multinational organizations”, Accounting, Organizations and Society, Vol. 30, pp. 735-64.
    • (2005) Accounting, Organizations and Society , vol.30 , pp. 735-764
    • Quattrone, P.1    Hopper, T.2
  • 43
    • 0346546515 scopus 로고
    • Researching management accounting practice: the role of case study methods
    • Scapens, R.W. (1990), “Researching management accounting practice: the role of case study methods”, British Accounting Review, Vol. 22, pp. 259-81.
    • (1990) British Accounting Review , vol.22 , pp. 259-281
    • Scapens, R.W.1
  • 44
    • 85029268502 scopus 로고    scopus 로고
    • ERP systems and management accounting change: opportunities or impacts? A research note
    • Scapens, R.W. and Jazayeri, M. (2003), “ERP systems and management accounting change: opportunities or impacts? A research note”, European Accounting Review, Vol. 12 No. 1, pp. 201-33.
    • (2003) European Accounting Review , vol.12 , Issue.1 , pp. 201-233
    • Scapens, R.W.1    Jazayeri, M.2
  • 45
    • 44949268590 scopus 로고
    • Accounting and control: a case study of resistance to accounting change
    • Scapens, R.W. and Roberts, J. (1993), “Accounting and control: a case study of resistance to accounting change”, Management Accounting Research, Vol. 4, pp. 1-32.
    • (1993) Management Accounting Research , vol.4 , pp. 1-32
    • Scapens, R.W.1    Roberts, J.2
  • 46
    • 0002335586 scopus 로고    scopus 로고
    • SAP: integrated information systems and the implications for management accountants
    • Scapens, R., Jazayeri, M. and Scapens, J. (1998), “SAP: integrated information systems and the implications for management accountants”, Management Accounting, Vol. 76 No. 8, pp. 46-48.
    • (1998) Management Accounting , vol.76 , Issue.8 , pp. 46-48
    • Scapens, R.1    Jazayeri, M.2    Scapens, J.3
  • 49
    • 14044266809 scopus 로고    scopus 로고
    • An institutional perspective on sources of ERP package-organization misalignments
    • Soh, C. and Sia, S.K. (2004), “An institutional perspective on sources of ERP package-organization misalignments”, Journal of Strategic Information Systems, Vol. 13, pp. 375-97.
    • (2004) Journal of Strategic Information Systems , vol.13 , pp. 375-397
    • Soh, C.1    Sia, S.K.2
  • 50
    • 0002227327 scopus 로고    scopus 로고
    • Cultural fits and misfits: is ERP a universal solution?
    • Soh, C., Kien, S. and Tay-Yap, J. (2000), “Cultural fits and misfits: is ERP a universal solution?”, Communications of ACM, Vol. 43 No. 4, pp. 47-51.
    • (2000) Communications of ACM , vol.43 , Issue.4 , pp. 47-51
    • Soh, C.1    Kien, S.2    Tay-Yap, J.3
  • 51
    • 23844460758 scopus 로고    scopus 로고
    • ERP systems and management accounting practice
    • paper presented at 3rd Conference on New Direction in Management Accounting: Innovations in Practice and Research, Brussels, 12-14 December.
    • Spathis, C. and Constantinides, S. (2002), “ERP systems and management accounting practice”, paper presented at 3rd Conference on New Direction in Management Accounting: Innovations in Practice and Research, Brussels, 12-14 December.
    • (2002)
    • Spathis, C.1    Constantinides, S.2
  • 52
    • 84993095268 scopus 로고    scopus 로고
    • The changing face of accounting and the driving force of advanced information technologies
    • Sampler Paper
    • Sutton, S.G. (1999), “The changing face of accounting and the driving force of advanced information technologies”, International Journal of Accounting Information Systems, Sampler Paper, pp. 2-6.
    • (1999) International Journal of Accounting Information Systems , pp. 2-6
    • Sutton, S.G.1
  • 53
    • 33749672936 scopus 로고    scopus 로고
    • Changes in accounting and financial information in a Spanish electricity company: a new institutional theory analysis
    • Tsamenyi, M., Cullen, J. and Gonzalez, J. (2006), “Changes in accounting and financial information in a Spanish electricity company: a new institutional theory analysis”, Management Accounting Research, Vol. 17 No. 3, pp. 409-32.
    • (2006) Management Accounting Research , vol.17 , Issue.3 , pp. 409-432
    • Tsamenyi, M.1    Cullen, J.2    Gonzalez, J.3
  • 54
    • 27844453214 scopus 로고
    • Development of accounting standards for developing and newly industrialized countries
    • Wallace, R.S.O. (1993), “Development of accounting standards for developing and newly industrialized countries”, Research in Third World Accounting, Vol. 2, pp. 121-65.
    • (1993) Research in Third World Accounting , vol.2 , pp. 121-165
    • Wallace, R.S.O.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.