مقاله انگلیسی رایگان در مورد تعامل رفتارهای سیاسی در فرایندهای پیاده سازی سیستم ERP مبتنی بر حسابداری – امرالد ۲۰۱۸

۱- Introduction

۲- Literature review

۳- Theoretical framework: power, trust, control and organisation transformation

۴- Methodology and date collection methods

۵- The case study

۶- Discussion and conclusion

References

Abstract

Purpose: The purpose of this paper is to explore political behaviours associated with the implementation of an enterprise resource planning (ERP) system in a public service organisation from an emerging market country, the United Arab Emirates (UAE).

Design/methodology/approach: The authors’ theoretical framework is based on the notions of trust, agent reflexivity, ontological security, routines, control and power proposed by Giddens (1984, 1990). The authors explore how the political behaviour of organisation members emanates from the introduction of an ERP system (particularly its accounting modules), and how the interaction between individual power, trust and control shaped its implementation process. The case study methodology relied on diverse data collection methods including semi-structured interviews, documentary evidence and personal observation.

Findings: The authors show that the accounting-based ERP system created an episode of discomfort in the organisation, which facilitated reflexivity and critical reflection by organisation members and led to a re-assessment of ways of thinking pre- and post-dating the implementation of the ERP system. The findings illustrate the entangled relationship between the new accounting-based ERP system and the feelings of trust emerging during organisational change.

Introduction

Although previous studies have suggested that the implementation of an enterprise resource planning (ERP) system could lead to changes in accounting practices, so far, only limited (or even absent) effects have been identified (Booth et al., 2000; Chapman, 2005; Dechow and Mouritsen, 2005; Quattrone and Hopper, 2005; Kholeif et al., 2007; Cadili and Whitley, 2005; Hassan and Mouakket, 2016). In fact, some studies provide evidence that the implementation of ERP systems promote stability rather than change in accounting practices (Granlund and Malmi, 2002; Scapens and Jazayeri, 2003). Some scholars explain the lack of accounting-based ERP change in terms of the technical and “customisation” issues raised by ERP systems (Soh and Sia, 2004), while others attribute the observed lack of change to behavioural issues associated with the adoption of new integrated information systems such as ERP (Brignall and Ballantine, 2004). Skærbæk (1998) argues that power is an underlying cause behind organisational stability or change, highlighting the effect of political elements (i.e. conflict of interests among different coalitions) on the implementation of new information systems. Nevertheless, previous studies have not delved into the foundations and premises underlying considerations of power by organisation members. Prior literature has addressed some behavioural aspects associated with the implementation of accounting-based ERP systems. First, organisations and individuals are rational and make decisions to change their accounting system based on appropriate cost/benefit trade-offs (Arnold, 2006). Second, the cognitive and political aspects of human behaviour enable individuals to resist the change in accounting practices resulting from the adoption of ERP systems. The influence of “power and politics” on organisational behaviour and accounting change is not a newly identified topic (Abernethy and Vagnoni, 2004), but previous analyses lacked a coherent framework to fully explore the phenomenon as well as the role of human rationality in the process. For example, Arnold (2006) proposes behavioural investigations of how top management influences the implementation of ERP systems; the processes aligning routines of organisation members with ERP requirements; and, finally, the reasons for implementing accounting-based ERP systems. Chang (2014) recommends the examination of how organisation members attempt to gain power, secure their self-interest and avoid responsibility relates to their “political behaviour” during the implementation of information systems. Coad and Glyptis (2014) highlight that political behaviour in organisations rests on feelings of trust among people and on the system itself, while Busco et al. (2006) propose that political behaviour in business organisations is the outcome of a balance between trust and control. Though insightful, these views and analyses do not resolve how political behaviour interacts with each other and how patterns of political behaviour emerge and dominate the processes of implementing an accounting-based ERP system.