The Experts below are selected from a list of 249 Experts worldwide ranked by ideXlab platform

Carsten Rohde - One of the best experts on this subject based on the ideXlab platform.

  • Management accounting and Integrated Information Systems: A literature review
    International Journal of Accounting Information Systems, 2007
    Co-Authors: Anders Rom, Carsten Rohde
    Abstract:

    Abstract In order to further advance research within management accounting and Integrated Information Systems (IIS), an understanding of what research has already been done and what research is needed is of particular importance. The purpose of this paper is to uncover, classify and interpret current research within management accounting and IIS. This is done partly to identify research gaps and propose directions for future research and partly to guide researchers and practitioners investigating and making decisions on how to better synthesise the two areas. Based on the strengths of existing frameworks covering elements of management accounting and IIS a new and more comprehensive theoretical framework is developed. This is used as a basis for classifying and presentation of the reviewed literature in structured form. The outcome of the review is an identification of research gaps and a proposal of research opportunities within different research paradigms and with the use of different methods.

  • enterprise resource planning Systems strategic enterprise management Systems and management accounting a danish study
    Journal of Enterprise Information Management, 2006
    Co-Authors: Anders Rom, Carsten Rohde
    Abstract:

    Purpose – The purpose of this paper is to contribute to the body of knowledge about to what extent Integrated Information Systems, such as ERP and SEM Systems, affect the ability to solve different management accounting tasks.Design/methodology/approach – The relationship between IIS and management accounting practices was investigated quantitatively. A total of 349 responses were collected using a survey, and the data were analysed using linear regression models.Findings – Analyses indicate that ERP Systems support the data collection and the organisational breadth of management accounting better than SEM Systems. SEM Systems, on the other hand, seem to be better at supporting reporting and analysis. In addition, modern management accounting techniques involving the use of non‐financial data are better supported by an SEM system. This indicates that different management accounting tasks are supported by different parts of the IIS.Research limitations/implications – The study applies the methods of quanti...

Antonio Trigo - One of the best experts on this subject based on the ideXlab platform.

  • using Integrated Information Systems in supply chain management
    Enterprise Information Systems, 2015
    Co-Authors: Nicolas Gonzalvezgallego, Franciscojose Molinacastillo, Pedro Sotoacosta, Joao Varajao, Antonio Trigo
    Abstract:

    The aim of this paper is to empirically test not only the direct effects of Information and communication technology (ICT) capabilities and Integrated Information Systems (IS) on firm performance, but also the moderating role of IS integration along the supply chain in the relationship between ICT external and capabilities and business performance. Data collected from 102 large Iberian firms from Spain and Portugal are used to test the research model. The hierarchical multiple regression analysis is employed to test the direct effects and the moderating relationships proposed. Results show that external and internal ICT capabilities are important drivers of firm performance, while merely having Integrated IS do not lead to better firm performance. In addition, a moderating effect of IS integration in the relationship between ICT capabilities and business performance is found, although this integration only contributes to firm performance when it is directed to connect with suppliers or customers rather th...

Knut H Rolland - One of the best experts on this subject based on the ideXlab platform.

  • Trans-situated use of Integrated Information Systems
    European Journal of Information Systems, 2012
    Co-Authors: Eric Monteiro, Knut H Rolland
    Abstract:

    Practice-based perspectives have established the situated nature of how technology is appropriated, enacted, and improvised in organisations. Empirical studies demonstrate how the same technology produces different results in different contexts of use. However, practice-based research has, to date, less to offer in terms of accounting for the relationship between instances of situated use (i.e., work practices) that are separated in space and/or time. The term trans-situated use is intended to highlight this blind spot. We focus on one type of relationship, viz., significant degrees of similarities between technologically mediated, geographically dispersed work practices. This degree of similarity is achieved through a process of commensurability consisting of (i) standardisation (addressing interdependencies between multiple instances of the ‘same’ work practice at geographically dispersed sites); and (ii) heterogeneity (addressing the entanglement of one work practice with apparently unrelated work practices and modules). Empirically, we report on a longitudinal, interpretative case study (1998–2004) of a company strategically targeting an Integrated Information system as a principal vehicle to establish similar services globally.

  • trans situated use of Integrated Information Systems
    European Journal of Information Systems, 2012
    Co-Authors: Eric Monteiro, Knut H Rolland
    Abstract:

    AbstractPractice-based perspectives have established the situated nature of how technology is appropriated, enacted, and improvised in organisations. Empirical studies demonstrate how the same technology produces different results in different contexts of use. However, practice-based research has, to date, less to offer in terms of accounting for the relationship between instances of situated use (i.e., work practices) that are separated in space and/or time. The term trans-situated use is intended to highlight this blind spot. We focus on one type of relationship, viz., significant degrees of similarities between technologically mediated, geographically dispersed work practices. This degree of similarity is achieved through a process of commensurability consisting of (i) standardisation (addressing interdependencies between multiple instances of the ‘same’ work practice at geographically dispersed sites); and (ii) heterogeneity (addressing the entanglement of one work practice with apparently unrelated w...

Anders Rom - One of the best experts on this subject based on the ideXlab platform.

  • Management accounting and Integrated Information Systems: A literature review
    International Journal of Accounting Information Systems, 2007
    Co-Authors: Anders Rom, Carsten Rohde
    Abstract:

    Abstract In order to further advance research within management accounting and Integrated Information Systems (IIS), an understanding of what research has already been done and what research is needed is of particular importance. The purpose of this paper is to uncover, classify and interpret current research within management accounting and IIS. This is done partly to identify research gaps and propose directions for future research and partly to guide researchers and practitioners investigating and making decisions on how to better synthesise the two areas. Based on the strengths of existing frameworks covering elements of management accounting and IIS a new and more comprehensive theoretical framework is developed. This is used as a basis for classifying and presentation of the reviewed literature in structured form. The outcome of the review is an identification of research gaps and a proposal of research opportunities within different research paradigms and with the use of different methods.

  • enterprise resource planning Systems strategic enterprise management Systems and management accounting a danish study
    Journal of Enterprise Information Management, 2006
    Co-Authors: Anders Rom, Carsten Rohde
    Abstract:

    Purpose – The purpose of this paper is to contribute to the body of knowledge about to what extent Integrated Information Systems, such as ERP and SEM Systems, affect the ability to solve different management accounting tasks.Design/methodology/approach – The relationship between IIS and management accounting practices was investigated quantitatively. A total of 349 responses were collected using a survey, and the data were analysed using linear regression models.Findings – Analyses indicate that ERP Systems support the data collection and the organisational breadth of management accounting better than SEM Systems. SEM Systems, on the other hand, seem to be better at supporting reporting and analysis. In addition, modern management accounting techniques involving the use of non‐financial data are better supported by an SEM system. This indicates that different management accounting tasks are supported by different parts of the IIS.Research limitations/implications – The study applies the methods of quanti...

Eric Monteiro - One of the best experts on this subject based on the ideXlab platform.

  • Trans-situated use of Integrated Information Systems
    European Journal of Information Systems, 2012
    Co-Authors: Eric Monteiro, Knut H Rolland
    Abstract:

    Practice-based perspectives have established the situated nature of how technology is appropriated, enacted, and improvised in organisations. Empirical studies demonstrate how the same technology produces different results in different contexts of use. However, practice-based research has, to date, less to offer in terms of accounting for the relationship between instances of situated use (i.e., work practices) that are separated in space and/or time. The term trans-situated use is intended to highlight this blind spot. We focus on one type of relationship, viz., significant degrees of similarities between technologically mediated, geographically dispersed work practices. This degree of similarity is achieved through a process of commensurability consisting of (i) standardisation (addressing interdependencies between multiple instances of the ‘same’ work practice at geographically dispersed sites); and (ii) heterogeneity (addressing the entanglement of one work practice with apparently unrelated work practices and modules). Empirically, we report on a longitudinal, interpretative case study (1998–2004) of a company strategically targeting an Integrated Information system as a principal vehicle to establish similar services globally.

  • trans situated use of Integrated Information Systems
    European Journal of Information Systems, 2012
    Co-Authors: Eric Monteiro, Knut H Rolland
    Abstract:

    AbstractPractice-based perspectives have established the situated nature of how technology is appropriated, enacted, and improvised in organisations. Empirical studies demonstrate how the same technology produces different results in different contexts of use. However, practice-based research has, to date, less to offer in terms of accounting for the relationship between instances of situated use (i.e., work practices) that are separated in space and/or time. The term trans-situated use is intended to highlight this blind spot. We focus on one type of relationship, viz., significant degrees of similarities between technologically mediated, geographically dispersed work practices. This degree of similarity is achieved through a process of commensurability consisting of (i) standardisation (addressing interdependencies between multiple instances of the ‘same’ work practice at geographically dispersed sites); and (ii) heterogeneity (addressing the entanglement of one work practice with apparently unrelated w...

  • ECIS - Cross-contextual use of Integrated Information Systems
    2009
    Co-Authors: Gasparas Jarulaitis, Eric Monteiro
    Abstract:

    This thesis investigates collaborative work practices in a large oil and gas company (OGC), with special attention being given to recent integration and standardisation efforts to the collaborative infrastructure for improving knowledge sharing practices across disciplinary and geographical boundaries. Through a longitudinal case study, the thesis investigates how these efforts unfold in different organisational contexts. This dissertation is inspired by social studies of Information Systems (IS) and more recent debates on the mediating role of Integrated Systems. Drawing on the interdisciplinary field of science studies, the thesis investigates how working Integrated Systems are established in practice. Through the use of vivid empirical examples, previous research has illustrated how various Systems do not account for locally unique practices, resulting in them having to be worked-around. In this research, we make a distinction between stand-alone and Integrated Information Systems since local enactments have different dynamics. In particular, we argue that as opposed to largely local, independent contexts of enacted technology, the use of Integrated Systems implies the interdependent enactment across contexts now linked as a result of the integration. For that reason, we aim to contribute to a higher visibility of cross-contextual effects regarding the use of Integrated Information Systems. The thesis is not restricted to investigations of a single Integrated system, but instead aims to understand work practices which span multiple contexts and are supported by multiple enterprise Systems. The primary aim is to investigate the core work practices related to oil and gas production. In contrast to social studies of IS which tend to emphasise that work is a predominantly local affair, our aim is to empirically illustrate and analytically discuss cross-contextual (i.e. non-local) aspects of work. We exemplify the array of strategies needed to sort out local differences and establish cross-contextual work practices, thereby leading us to emphasise the temporal and performative aspects of integration. As a whole, this thesis investigates socio-technical work practices within a large-scale heterogeneous organisation and aims to contribute to the literature on the social construction of Information Systems and provide practical implications for managing Integrated Information Systems.