Journal
ACCOUNTING ORGANIZATIONS AND SOCIETY
Volume 30, Issue 7-8, Pages 735-764Publisher
PERGAMON-ELSEVIER SCIENCE LTD
DOI: 10.1016/j.aos.2003.10.006
Keywords
-
Categories
Ask authors/readers for more resources
This paper analyses the effects of implementing an Enterprise Resource Planning system (ERP) upon management control in two multinational organisations. How ERP was configured in each corporation created different forms of distance and relations between headquarters and the scattered subsidiaries. The construction of spatial and temporal separations (i.e. distance) and how they were understood and managed had profound effects on management control. In one organisation the ERP reproduced existing structures and distance which permitted conventional accounting controls based on action at a distance to be maintained. The second organisation used ERP to collapse distance through real-time information in a matrix structure. This did not increase centralisation but rather produced constantly changing loci of control and managerial feelings of `minimalist' control. (c) 2004 Elsevier Ltd. All rights reserved.
Authors
I am an author on this paper
Click your name to claim this paper and add it to your profile.
Reviews
Recommended
No Data Available