Enterprise Resource Planning: Implementation and Management Accounting Change in a Transitional Country PDF
Preview Enterprise Resource Planning: Implementation and Management Accounting Change in a Transitional Country
Enterprise Resource Planning This page intentionally left blank Enterprise Resource Planning Implementation and Management Accounting Change in a Transitional Country by Ahmed O. Kholeif Lecturer in Accounting and Auditing, School of Accounting, Finance and Management, University of Essex, UK Magdy G. Abdel-Kader Senior Lecturer in Accounting, Brunel Business School, Brunel University, UK and Michael J. Sherer Professor in Accounting and Auditing, School of Accounting, Finance and Management, University of Essex, UK © Ahmed Othman Rashwan Kholeif, Magdy Abdel-Kader and Michael J. Sherer 2008 Softcover reprint of the hardcover 1st edition 2008 978-0-230-51601-4 All rights reserved. No reproduction, copy or transmission of this publication may be made without written permission. No paragraph of this publication may be reproduced, copied or transmitted save with written permission or in accordance with the provisions of the Copyright, Designs and Patents Act 1988, or under the terms of any licence permitting limited copying issued by the Copyright Licensing Agency, 90 Tottenham Court Road, London W1T 4LP. Any person who does any unauthorized act in relation to this publication may be liable to criminal prosecution and civil claims for damages. The authors have asserted their rights to be identified as the authors of this work in accordance with the Copyright, Designs and Patents Act 1988. First published 2008 by PALGRAVE MACMILLAN Houndmills, Basingstoke, Hampshire RG21 6XS and 175 Fifth Avenue, New York, N.Y. 10010 Companies and representatives throughout the world PALGRAVE MACMILLAN is the global academic imprint of the Palgrave Macmillan division of St. Martin’s Press, LLC and of Palgrave Macmillan Ltd. Macmillan® is a registered trademark in the United States, United Kingdom and other countries. Palgrave is a registered trademark in the European Union and other countries. ISBN 978-1-349-35426-9 ISBN 978-0-230-58405-1 (eBook) DOI 10.1057/9780230584051 This book is printed on paper suitable for recycling and made from fully managed and sustained forest sources. Logging, pulping and manufacturing processes are expected to conform to the environmental regulations of the country of origin. A catalogue record for this book is available from the British Library. A catalogue record for this book is available from the Library of Congress. 10 9 8 7 6 5 4 3 2 1 17 16 15 14 13 12 11 10 09 08 This book is dedicated to … My Mother, Aml, Aida, Mayada, and Gaber Magda Abou-Seada and Mohamed Abdel-Kader Denise Sherer This page intentionally left blank Contents List of Tables xii List of Figures xiii List of Abbreviations xiv Preface xvi Chapter 1 Introduction 1 1.1 Introduction 1 1.2 Management accounting change and ERP 2 1.3 Research objectives and questions 5 1.4 Theoretical framework – selection and justification 6 1.4.1 The selection of theoretical framework 6 1.4.2 Justification of selected theoretical framework 9 1.5 Research methodology and methods 10 1.6 Egypt as a transitional country and ERP 12 1.7 The significance of the research 13 1.8 The structure of the book 15 Chapter 2 Literature Review 17 2.1 Introduction 17 2.2 Enterprise Resource Planning (ERP) systems 17 2.2.1 Scope of ERP systems 20 2.2.2 Life cycle of ERP systems 21 2.2.3 Benefits and limitations of ERP systems 22 2.3 ERP and management accounting innovations: 22 opportunities and limitations 2.3.1 Business Process Re-engineering 25 2.3.2 Total Quality Management and the cost of quality 25 2.3.3 Activity-based costing and management 26 2.3.4 Benchmarking 27 2.3.5 Strategic management accounting and balanced 28 scorecard 2.3.6 Value chain analysis and supply chain 30 management 2.3.7 Theory of constraint and throughput accounting 31 2.3.8 Just-in-Time systems and materials resource 32 planning vii viii Contents 2.4 Philosophical and theoretical approaches to management 34 accounting change 2.4.1 Pure approaches 34 2.4.2 Mixing research approaches (Triangulation) 50 2.5 Research issues on ERP and management accounting 51 change 2.5.1 ERP systems as a change agent 51 2.5.2 Empirical evidence on ERP and management 54 accounting change and stability 2.5.3 Gaps in literature and research questions 57 2.6 Summary and conclusions 59 Chapter 3 Theoretical Framework 62 3.1 Introduction 62 3.2 Structuration theory: core concepts 62 3.3 Structuration theory and management accounting change 66 and stability 3.3.1 Social change and stability in structuration theory: 67 critical evaluation 3.3.2 Structuration theory and management accounting 70 stability 3.3.3 Burns and Scapens’ institutional framework as an 70 extension of structuration theory to address management accounting change 3.4 Structuration theory and information technology 77 3.4.1 IT status in structuration theory: a critical 78 evaluation 3.4.2 IT models in IS literature 79 3.4.3 Structuration theory and empirical evidence on 82 IT in accounting literature 3.5 Structuration theory and its extensions: implications for 83 the current study 3.5.1 Structuration theory and the current study 83 3.5.2 IT models in IS literature and their role in the 84 current study 3.5.3 New institutional sociology theory and the 86 current study 3.5.4 Burns and Scapens’ (2000) framework in relation 87 to the current study 3.5.5 The theoretical framework and research questions 89 3.6 Conclusion and summary 90 Contents ix Chapter 4 Research Methodology and Methods 91 4.1 Introduction 91 4.2 Research methodology, theory and research method 91 selection 4.3 Case study method: definition and justification 93 4.4 Pilot study 96 4.5 Multiple-case design and site selection 98 4.6 Data collection methods 101 4.6.1 Design of interview questions and theoretical 105 framework 4.7 Limitations of the case study method 108 4.8 Summary and conclusion 109 Chapter 5 Background of the Empirical Study: 111 The Transformation of Extra-Organisational Institutions in Egypt 5.1 Introduction 111 5.2 The privatisation programme and the transformation of 112 extra-organisational institutions governing public sector enterprises 5.2.1 The privatisation programme 112 5.2.2 Background information on state-owned 115 enterprises under study 5.3 The Industrial Modernisation Programme and the 119 transformation of extra-organisational institutions governing industrial sector enterprises 5.3.1 The Euro-Mediterranean Partnership and the 119 Industrial Modernisation Programme 5.3.2 Background information about government 122 agencies under study: Industrial Modernisation Centre 5.4 State-budget reform programmes and the transformation 126 of extra-organisational institutions governing governmental units 5.4.1 The Egyptian Ministry of Finance and state budget 126 reform programmes 5.4.2 Background information about government 130 agencies under study: Egyptian sales tax department 5.5 Conclusion 133
The list of books you might like
