IS technologies constraining and enabling powers in budgeting

• 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.

Subject headings

SAMHÄLLSVETENSKAP  -- Medie- och kommunikationsvetenskap -- Systemvetenskap, informationssystem och informatik med samhällsvetenskaplig inriktning (hsv//swe)

SOCIAL SCIENCES  -- Media and Communications -- Information Systems, Social aspects (hsv//eng)

Keyword

ERP system

Budgeting

Flexibility

Integration

Publication and Content Type

kap (subject category)

pop (subject category)