2008 | OriginalPaper | Buchkapitel
ERP vs. Custom Software and Change (Transformation) and Stability (Continuity) in Management Accounting Rules and Routines
verfasst von : Ahmed O. Kholeif, Magdy G. Abdel-Kader, Michael J. Sherer
Erschienen in: Enterprise Resource Planning
Verlag: Palgrave Macmillan UK
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The previous chapter described the extra-organisational institutions of management accounting practices in Egypt. Drawing on the theoretical framework developed in Chapter 3, this chapter aims at making sense of change and stability in management accounting rules (systems) and routines (practices) associated with IT (ERP vs. custom software) implementation and use in the four Egyptian organisations under study. The analysis in this chapter addresses the first group of research questions. It is based on the use of different theoretical concepts such as path-dependent change processes and interpretive flexibility of technology in interpreting the empirical evidence. It is also conducted at different levels, including action, routines, intra-institutionalisation and extra-institutionalisation.