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Erschienen in:
Trends in Accounting Information Systems Kapitel lesen Erstes Kapitel lesen

2013 | OriginalPaper | Buchkapitel

Analysing Flexibility and Integration Needs in Budgeting IS Technologies

verfasst von : Wipawee Uppatumwichian

Erschienen in: Accounting Information Systems for Decision Making

Verlag: Springer Berlin Heidelberg

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Abstract

The duality characteristics of budgeting between the flexibility driven decision-making and the integration focused management control inspire the author to investigate how the flexibility and integration domains influence controllers’ choices of IS technologies used in budgeting. This includes the enterprise resource planning (ERP) system, business intelligent (BI) and spreadsheets. Guided by the human agency concept, twenty-one controllers in eleven companies in Thailand are interviewed. The analysis shows that flexibility and integration in budgeting IS technologies can be viewed from four domains: organisation-in-focus, personal requirement, business requirement and reporting requirement. The analysis shows that there are conflicts between these four domains. It is found that spreadsheets are used when flexibility is needed. However, the ERP system and BI are employed to support integration. The major implication is that controllers apply several IS technologies to support budgeting because each IS technology is designed for its own respective purposes and intentions.

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Vorheriges Kapitel Putting IS and Organizational Change into Context: The Pros and Cons in Kibernetes
Nächstes Kapitel Port Authorities and Water Concessionaires: The Role of Reporting in Management Control and Information Systems
Fußnoten
1
The levers of controls is used in line with previous interpretations in budgeting research, namely Abernethy, M.A., Brownell, P.: The role of budgets in organizations facing strategic change: an exploratory study. Accounting, Organizations and Society. 24, 189–204 (1999). Therefore the author omits the two remaining control systems-boundary system and belief system- since they are not related to budgeting.
 
2
The Federation of Accounting Professions (Thailand) plans to align the existing Thai accounting standards (TAS) with IFRS effective from 2011 onwards commencing with Thailand’s fifty largest listed companies. (Source: www.​fap.​or.​th).
 
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Metadaten
Titel
Analysing Flexibility and Integration Needs in Budgeting IS Technologies
verfasst von
Wipawee Uppatumwichian
Copyright-Jahr
2013
Verlag
Springer Berlin Heidelberg
Buch
Accounting Information Systems for Decision Making

Print ISBN: 978-3-642-35760-2

Electronic ISBN: 978-3-642-35761-9

Copyright-Jahr: 2013

DOI
https://doi.org/10.1007/978-3-642-35761-9_18