Managing Fit between Organizational Functionality, Package Features and Stakeholder Needs During Enterprise Accounting Systems Implementation: A Process Analysis

43 Pages Posted: 4 Mar 2015

See all articles by Gary Pan

Gary Pan

Singapore Management University - School of Accountancy

Shan-Ling Pan

University of New South Wales (UNSW)

Chu Yeong Lim

Singapore Management University - School of Accountancy

Date Written: December 1, 2014

Abstract

Multiple stakeholder involvement in Enterprise System implementations makes it challenging. Using Fiedler’s (2005) contingency theory of leadership as an analytical lens, this study examines the Organization-Package-Stakeholder (OPS) fit, managing fit between organizational functionality, package features and stakeholder needs during ES implementations. We develop a framework on managing OPS fit in the implementation of Learning Environment Online (LEO) system at the Republic Polytechnic (RP) of Singapore. The leadership styles suited to each of the three system development phases of planning, development and post-implementation are moderated by situational contingency variables. The interplay between the contingency variables power (legitimizing, applying and reserving), knowledge (externalising, utilising, disseminating), identity (specialising, reinforcing, collaborating) and inter-relationship (connecting, augmenting, synergising) at each phase is demonstrated in the case. Our analysis suggests task oriented leadership styles and contingency variable power dominated during the planning phase; task oriented leadership style and contingency variable knowledge took precedence during the development phase while relationship leveraging leadership style and contingency variables identity and inter-relationship were applied during post-implementation.

Suggested Citation

Pan, Gary and Pan, Shan-Ling and Lim, Chu Yeong, Managing Fit between Organizational Functionality, Package Features and Stakeholder Needs During Enterprise Accounting Systems Implementation: A Process Analysis (December 1, 2014). Accountancy Business and the Public Interest, 2015; Singapore Management University School of Accountancy Research Paper No. 2015-33. Available at SSRN: https://ssrn.com/abstract=2571877 or http://dx.doi.org/10.2139/ssrn.2571877

Gary Pan (Contact Author)

Singapore Management University - School of Accountancy ( email )

60 Stamford Road
Singapore 178900
Singapore

Shan-Ling Pan

University of New South Wales (UNSW) ( email )

Kensington
High St
Sydney, NSW 2052
Australia

Chu Yeong Lim

Singapore Management University - School of Accountancy ( email )

60 Stamford Road
Singapore 178900
Singapore
6568281931 (Phone)

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