| 1. |
- Paulsson, Wipawee, et al.
(författare)
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ACCOUNTING SOLUTIONS USE FOR BUDGETING IN ERP
- 2011
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Ingår i: [Host publication title missing]. ; , s. 1-15
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Konferensbidrag (refereegranskat)abstract
- We explore whether off-the-shelf accounting solutions are used or not used in management control. This study explores the usage of accounting solutions such as ERP, “hybrid ERP”, and “best-ofbreed” (BoB). Previous research highlights the problem that ERP has a “moderate” impact on management control but no study addresses whether hybrid ERP and BoB adopters experience the same problem. The explorative study investigates two budgeting activities – annual budget and rolling forecast construction, and variance analysis – in five case companies in order to explore and explain if and why off-the-shelf accounting solutions are used or not used. Due to a misfit between user intentions and system functionality, all the case companies use non-accounting solutions such as MS Excel and Hyperion business intelligence budgeting. In the first activity, users intend to achieve budgeting accuracy but the accounting solutions offer poor forecasting ability. In the second activity, users intend to identify management control problems but the accounting solutions offer poor analysis functions, for example poor visual presentation. We conclude that hybrid ERP and BoB accounting solution adopters experience the same problems as ERP adopters because accounting solution nonuse or “workaround” is related to both technical and social problems.
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| 2. |
- Paulsson, Wipawee
(författare)
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Analysing flexibility and integration needs in budgeting IS technologies
- 2012
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Ingår i: ECIS 2012 Proceedings. 162.
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Konferensbidrag (refereegranskat)abstract
- The duality characteristics of budgeting between the flexibility driven decision making and the integration focused management control inspire the author to investigate how the flexibility and integration domains influence business controllers? choices of IS technologies used in budgeting. This includes the enterprise resource planning (ERP) system, business intelligent (BI), web tool and spreadsheets. Guided by the concept of human agency, twenty business controllers in eleven companies in Thailand are interviewed. The analysis shows that flexibility and integration in budgeting IS technologies can be viewed from four domains: organisation-in-focus, personal requirement, business requirement and reporting requirement. The analysis also shows that there are conflicts between these four domains based on the needs for flexibility and integration. It is found that spreadsheets are used when flexibility is needed especially for decision making at local unit level. However advanced IS technologies like the ERP system, BI and web tool, are employed for relatively stable management control tasks. The major implication is that business controllers apply budgeting IS technologies to fit the nature of the budgeting tasks at hand. Therefore there is clearly a need to employ a variety of IS technologies, and not to dominate any particular IS technologies for budgeting because each system is designed for its own respective purposes and intentions.
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| 3. |
- Paulsson, Wipawee, et al.
(författare)
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Applying the viable system model in an MCS: Addressing relationships between ERP and budgeting
- 2011
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Ingår i: [Host publication title missing].
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Konferensbidrag (refereegranskat)abstract
- We apply the viable system model (VSM) in the management control system (MCS) area in order to address the multifariousrelationships between enterprise resource planning (ERP) systems and budgeting through the introduction of five researchcriteria: ERP system, budgeting, informal control, organizational hierarchy and the relationships among them. The researchquestion discussed is: How can we develop an MCS that addresses the relationships among budgeting, ERP systems,informal control and organizational hierarchy? It is found that the VSM application overcomes the limitations in MCSframeworks by addressing the relationships among formal and informal sub-control components across all the organizationlevels. The main conclusion of the research is that the amended VSM could be used to describe and explain the social aspectbetween ERP and budgeting in organizations. The unintended use and disconnection of ‘ERP as a database’ in VSM’s system2 explains why the relationship between ‘ERP as a system’ and budgeting remains multifarious.
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| 4. |
- Paulsson, Wipawee, et al.
(författare)
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IS technologies constraining and enabling powers in budgeting
- 2012
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Ingår i: Advances in Enterprise Information Systems II. - 9780415631310 ; II, s. 277-290
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Bokkapitel (populärvet., debatt m.m.)abstract
- Budgeting is one of the oldest and the most popular organisational decisionmaking and controlling mechanisms. Although not new, information system (IS) technologies are not developed to support the process fully. Based on the structuration theory, this paper uses the concept of human agencies to examine how users interpret different types of IS technology, which are commonly used in budgeting, such as ERP systems, spreadsheets and business intelligence. The research question is: what are human agencies’ interpretations of the enabling and constraining powers of different IS technologies used in budgeting? The secondary empirical data suggests that there is a mismatch between the flexible and integrative nature required in budgeting and the IS technologies employed. The paper concludes that no single IS technology tool is ideal for budgeting. Users must constantly extract, transfer and load information between systems in order to exploit the enabling powers fully and to avoid the constraining powers embedded in each system.
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| 5. |
- Paulsson, Wipawee
(författare)
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Measuring Enterprise Systems’ and Local Systems’ Impact on Budgeting
- 2010
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Konferensbidrag (refereegranskat)abstract
- Measuring information systems’ (IS) impact is a long-standing topic in the research community but it is far from complete. To date, there are calls from both practitioners and academia for more contributions on this topic, especially in the area of IS effectiveness in management accounting (MA). This research is inspired by former research results that indicate that it is unclear in practice whether IS have an effect on MA. Previous researchers suggest that IS applications like enterprise systems (ES) seem to have a small effect on MA because users rely more on other IS applications, referred to as local systems (LS), to perform MA tasks. This proposal will employ a survey to evaluate and determine which type of IS application tools between ES and LS have a greater effect on budgeting practice based on an existing, validated a-priori model from Gable et al. (2008).
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| 6. |
- Paulsson, Wipawee
(författare)
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Moving ERP Research Forward: the Future Directions for ERP Research
- 2009
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Ingår i: Proceedings of the 3Rd European Conference on Information Management and Evaluation. ; , s. 440-447
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Konferensbidrag (refereegranskat)abstract
- This paper presents an unbalanced overview of existing Enterprise Resource Planning (ERP) research by reassessing the body of knowledge and emphasising future research directions that need to be pursued in an attempt to fill knowledge gaps and bridge the existing gap between practitioners and academia. To fulfil this objective, nine leading international IS publications covering the period of 2006 to 2008 are explored to complement previous ERP reviews that have covered publications up until 2006. Fifty-eight articles and papers were identified from this sample. An ERP lifecycle framework (cf. Esteves and Pastor, 1999) is employed to analyse and organise the publications into two domains of interest to both practitioners and academia: namely, the ERP organisational perspective and the ERP managerial perspective. The ERP organisational perspective contains six stages according to the ERP lifecycle framework. They are adoption, acquisition, implementation, use and maintenance, evolution and retirement. The ERP managerial perspective includes various strategic issues related to ERP. The results of the analysis suggest a number of key observations from both perspectives. From the organisational perspective, the results highlight that there has been a heavy research concentration on the ERP implementation stage, and they also reveal that ERP use and maintenance, and ERP retirement remain somewhat un-researched areas. From the managerial perspective, the analysis reveals conflicting views on ERP advantages from different organisation levels, competitive advantage generated from standardised ERP packages and the concept of the 'unfit nature' of rigid ERP systems, tasks, and people. The fifty-eight publications reviewed can be considered to be the back bone of existing ERP knowledge, which can be used to further build knowledge that, in turn, can be of greater use and significance to practitioners.
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| 7. |
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| 8. |
- Paulsson, Wipawee
(författare)
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The complementary role of end user development to enterprise systems in budgeting: Research proposal
- 2010
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Konferensbidrag (refereegranskat)abstract
- Enterprise systems (ES) offer integrative business solutions to entire organisations. However, it is often found that other software programs such as spreadsheets, which are one of the most common software used in end user developments (EUD), are used to complement ES in several business processes. This proposal intends to study the complementary role of EUD to ES in budgeting to describe and explain such phenomena and arrive at the second-degree theory for explanation. It will employ interpretive case study methods using a combination of qualitative and quantitative data.
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| 9. |
- Paulsson, Wipawee
(författare)
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The complementary use of IS technologies to support flexibility and integration needs in budgeting
- 2013
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- In business controllers’ work on budgeting, considered as a classic decision-making process in organisations, it is consistently indicated that enterprise resource planning (ERP) systems, business intelligence (BI) and spreadsheets are commonly applied to assist the process. An academic research contribution on this topic is few. Most available research concentrates on ERP systems but it mentions neither BI nor spreadsheets. A further review of budgeting literature designates that budgeting characterises both flexibility and integration needs to accomplish decision-making. Given the limited understanding as to how IS technologies are used in budgeting, this dissertation aims to describe and explain how business controllers can complementarily use IS technologies to support the flexibility and integration needs in a budgeting process. Two research questions addressed are: RQ1- how do business controllers perceive IS technologies in relation to the need for both flexibility and integration in budgeting? And RQ2 - why do business controllers use IS technologies to support the need for both flexibility and integration in budgeting? The analysis employs conceptual ideas pertaining to structuration theory. Empirical data was collected through interviews, observations and documentations with twenty-six business controllers in sixteen companies in Thailand. It is concluded that business controllers perceive IS technologies to enable and constrain their flexibility and integration needs in budgeting. Spreadsheets are the main IS technology used in budgeting despite an existent of ERP systems and BI because of the flexibility that spreadsheets offer. Business controllers use spreadsheets to support both the flexibility and integration domains but they use ERP systems and BI to support the integration function alone. It is necessary for business controllers to rethink their IS technology use practice because spreadsheets cause errors and frauds. The insights generated create a framework to describe how the three IS technologies should be complementarily used to support specific budgeting activities in respect of the flexibility and integration needs.
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| 10. |
- Paulsson, Wipawee, et al.
(författare)
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Understanding the ERP system use in budgeting
- 2013
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Ingår i: Enterprise Information Systems of the Future : 6th IFIP WG 8.9 Working Conference, CONFENIS 2012, Ghent, Belgium, September 19-21, 2012, Revised Selected Papers - 6th IFIP WG 8.9 Working Conference, CONFENIS 2012, Ghent, Belgium, September 19-21, 2012, Revised Selected Papers. - Berlin, Heidelberg : Springer Berlin Heidelberg. - 1865-1348. - 9783642366116 ; 139, s. 106-121
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Konferensbidrag (refereegranskat)abstract
- This paper investigates the enterprise resource planning (ERP) system use in budgeting in order to explain how and why ERP system are used or not used in budgeting practices. Budgeting is considered as a social phenomenon which requires flexibility for decision-making and integration for management controls. The analysis at the activity levels, guided by the concept of ‘conflict’ in structuration theory (ST), suggests that ERP systems impede flexibility in decision-making. However, the systems have the potential to facilitate integration in management controls. The analysis at the structural level, guided by the concept of ‘contradiction’ in ST, concludes that the ERP systems are not widely used in budgeting. This is because the systems support the integration function alone while budgeting assumes both roles. This paper offers the ERP system non-use explanation from an ulitarian perspective. Additionally, it calls for solutions to improve ERP use especially for the integration function.
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