Accountants, from Tradition to Transition: The Impact of Enterprise Resource Planning Systems

48 Pages Posted: 24 Feb 2002

See all articles by Ariela Caglio

Ariela Caglio

Bocconi University - Department of Accounting; SDA Bocconi

Date Written: February 2002

Abstract

This paper aims at examining how the adoption of a new Enterprise Resource Planning (ERP) system challenges the definition of the expertise and roles of accountants within organisations. By drawing on structuration theory, as we rely on the notion of duality of structure for insights into the processes by which new accountants' practices and positions emerge, we indicate that the three levels (action, modalities of structuration, structure) and the three dimensions of structuration (signification, legitimation, domination) are a fundamental analytical device to understand such transformation. Within the outlined framework, we propose to conceptualise the potential change in accountants' expertise as a structuration process and ERP systems as modalities of structuration providing new interpretive schemes, norms and co-ordination and control facilities. Finally, since we are convinced that detailed interpretive case studies of ERP implementations are needed to understand their complex impact on accountants' positions and practices, we provide one such study as the basis for the development of some general conclusions deriving from our research.

Keywords: ERP systems, Accountants, Change, Structuration, Interpretive case study

JEL Classification: M41, 033

Suggested Citation

Caglio, Ariela and Caglio, Ariela, Accountants, from Tradition to Transition: The Impact of Enterprise Resource Planning Systems (February 2002). DIR, Research Division SDA BOCCONI Working Paper No. 02-67, Available at SSRN: https://ssrn.com/abstract=301512 or http://dx.doi.org/10.2139/ssrn.301512

Ariela Caglio (Contact Author)

SDA Bocconi ( email )

Via Bocconi 8
Milan, Milan 20136
Italy

Bocconi University - Department of Accounting ( email )

Via Roentgen 1
Milan, 20136
Italy

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