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A Field Study on the Acceptance and Use of a New Accounting System

45 Pages Posted: 18 Jan 2011  

Jamshed J. Mistry

Suffolk University

Ranjani Krishnan

Michigan State University - Department of Accounting & Information Systems

V. G. Narayanan

Harvard University - Accounting & Control Unit

Date Written: January 16, 2011

Abstract

This study examines the attitudes, use, and acceptance of a new accounting system in a pharmaceutical corporation that switched from an Activity Based Costing System to the Theory of Constraints System (TOC). Using structuration theory as a framework, we posit that user responses and attitudes towards TOC are influenced not only by the technical features of the system and the potential economic benefits, but also by the fit between TOC and the existing structures of the users’ environment. When users’ interact with TOC on an ongoing basis they form interpretations of the new system and based on such interpretations, they exhibit actions with respect to the use of TOC ranging from championship to rejection of the system. We explore cross sectional variations in the use of the system and link such variations to the practical features of the new system as well as the social structures of the users’ environments.

Suggested Citation

Mistry, Jamshed J. and Krishnan, Ranjani and Narayanan, V. G., A Field Study on the Acceptance and Use of a New Accounting System (January 16, 2011). CAAA Annual Conference 2011. Available at SSRN: https://ssrn.com/abstract=1741923 or http://dx.doi.org/10.2139/ssrn.1741923

Jamshed J. Mistry (Contact Author)

Suffolk University ( email )

Boston, MA 02108
United States

Ranjani Krishnan

Michigan State University - Department of Accounting & Information Systems ( email )

270 North Business Complex
East Lansing, MI 48824-1034
United States
517-353-4687 (Phone)
517-432-1101 (Fax)

V. G. Narayanan

Harvard University - Accounting & Control Unit ( email )

Soldiers Field
Boston, MA 02163
United States
617-495-6359 (Phone)
617-496-7363 (Fax)

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