Management accounting adaptability in an integrated information system environment
Yigitbasioglu, Ogan & Prasad, Acklesh (2013) Management accounting adaptability in an integrated information system environment. In 10th International Conference on Enterprise Systems, Accounting and Logistics 2013 Proceedings, Ultrecht, The Netherlands, pp. 93-101.
In this study, we explore the relationship between the qualities of the information system environment and management accounting adaptability. The information system environment refers to three distinct elements: the degree of information system integration, system flexibility, and shared knowledge between business unit managers and the IT function. We draw on the literature on integrated information systems (IIS) and management accounting change and propose a model to test the hypothesized relationships. The sample for this study consists of Australian companies from all industries.
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|Item Type:||Conference Paper|
|Keywords:||integrated information systems, Enterprise Resource Planning (ERP), management accounting change, adaptability, information system flexibility|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Copyright Owner:||Copyright 2013 Please consult the authors|
|Deposited On:||19 Aug 2013 23:30|
|Last Modified:||09 May 2014 18:55|
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