Paper Type
Completed Research Paper
Abstract
In this paper we describe and explain how and why spreadsheets are used in budgeting from a dialectic process theory perspective. It starts with the assumption that there is a tension between local and organizational requirements in a budgeting process. To deal with the tension, business controllers resort to spreadsheets because they give a flexibility to coordinate the organizational and local requirements. However as spreadsheets are primarily developed to support local decision-making, business controllers invent disciplining actions such as template and folder management to accompany spreadsheet use. The research contributes to academia and practitioners in three ways. First, it shows an extensive spreadsheet use in budgeting. Second, it demonstrates how spreadsheets are used to coordinate local and organizational requirements. Third, it warns practitioners and academia about the risks that extensive usage of spreadsheets entails.
Recommended Citation
Paulsson, Wipawee and Johansson, Björn, "Spreadsheets Use in Budgeting: A Dialectic Process Theory Perspective" (2013). AMCIS 2013 Proceedings. 4.
https://aisel.aisnet.org/amcis2013/AccountingIS/GeneralPresentations/4
Spreadsheets Use in Budgeting: A Dialectic Process Theory Perspective
In this paper we describe and explain how and why spreadsheets are used in budgeting from a dialectic process theory perspective. It starts with the assumption that there is a tension between local and organizational requirements in a budgeting process. To deal with the tension, business controllers resort to spreadsheets because they give a flexibility to coordinate the organizational and local requirements. However as spreadsheets are primarily developed to support local decision-making, business controllers invent disciplining actions such as template and folder management to accompany spreadsheet use. The research contributes to academia and practitioners in three ways. First, it shows an extensive spreadsheet use in budgeting. Second, it demonstrates how spreadsheets are used to coordinate local and organizational requirements. Third, it warns practitioners and academia about the risks that extensive usage of spreadsheets entails.