Skip to content

Enterprise resource planning and a contest to limit the role of management accountants: a strong structuration perspective

Research output: Contribution to journalArticlepeer-review

The implementation and use of Enterprise Resource Planning ERP) systems raise fundamental questions about the role of management accountants in an organisation. The case studied here, involving an attempt to establish an ERP system in an organisation funded by both the European Union (EU) and the Egyptian government, is an exploration of conflicting beliefs about the role of management accountants. Elements of strong structuration theory (a reinforced version of Giddens’ structuration theory) are used to analyse how the contest over the role of the management accountant in a new organisation was played out during the partially successful attempt to establish ERP in conjunction with a system that was felt to better support the requirements of the EU for performance-based budgeting. Despite the forward-looking dispositions of key actors within the organisation and from the EU, the role of the management accountant here became compressed to the traditional one of cost information collector and provider.
Original languageEnglish
Pages (from-to)30-45
JournalAccounting Forum
Issue number1
Publication statusPublished - Mar 2008

Related information

Relations Get citation (various referencing formats)

ID: 47899