Abstract
Drawing on technological frame of reference as the theoretical basis, this study investigated the limited use of ERP systems’ functionality and analyzed the incongruence between senior managers and day-to-day users. While the senior management believed in the strategic significance of ERP systems and concerned about the high-level benefits such as single truth of information and standardization, users perceived it from the perspective of dynamic expertise requirements and delivery of outcomes. The perceptions of users were rooted in their professional identity as accountants, and ‘excel’ as a transferable skill rather than ERP skills. With management’s low priority for management accounting functionality, users perceived it as a resource for sourcing transactional data. The political processes that ensured priority to financial accounting processes because of the risk and compliance requirements, have also alienated the users working in the reporting and decision support space and played significant role in shaping their interpretations and knowledge.
Recommended Citation
Seethamraju, Ravi Chandra and Coyte, Rodney, "Technology frames, Accountants and ERP systems use" (2019). AMCIS 2019 Proceedings. 2.
https://aisel.aisnet.org/amcis2019/accounting_info_systems/accounting_info_systems/2
Technology frames, Accountants and ERP systems use
Drawing on technological frame of reference as the theoretical basis, this study investigated the limited use of ERP systems’ functionality and analyzed the incongruence between senior managers and day-to-day users. While the senior management believed in the strategic significance of ERP systems and concerned about the high-level benefits such as single truth of information and standardization, users perceived it from the perspective of dynamic expertise requirements and delivery of outcomes. The perceptions of users were rooted in their professional identity as accountants, and ‘excel’ as a transferable skill rather than ERP skills. With management’s low priority for management accounting functionality, users perceived it as a resource for sourcing transactional data. The political processes that ensured priority to financial accounting processes because of the risk and compliance requirements, have also alienated the users working in the reporting and decision support space and played significant role in shaping their interpretations and knowledge.