Enterprise Resource Planning: Implementation and Management Accounting Change in a Transitional Country

Contents......Page 8
List of Tables......Page 13
List of Figures......Page 14
List of Abbreviations......Page 15
Preface......Page 17
1.1 Introduction......Page 20
1.2 Management accounting change and ERP......Page 21
1.3 Research objectives and questions......Page 24
1.4.1 The selection of theoretical framework......Page 25
1.4.2 Justification of selected theoretical framework......Page 28
1.5 Research methodology and methods......Page 29
1.6 Egypt as a transitional country and ERP......Page 31
1.7 The significance of the research......Page 32
1.8 The structure of the book......Page 34
2.2 Enterprise Resource Planning (ERP) systems......Page 36
2.2.1 Scope of ERP systems......Page 39
2.2.2 Life cycle of ERP systems......Page 40
2.3 ERP and management accounting innovations: opportunities and limitations......Page 41
2.3.2 Total Quality Management and the cost of quality......Page 44
2.3.3 Activity-based costing and management......Page 45
2.3.4 Benchmarking......Page 46
2.3.5 Strategic management accounting and balanced scorecard......Page 47
2.3.6 Value chain analysis and supply chain management......Page 49
2.3.7 Theory of constraint and throughput accounting......Page 50
2.3.8 Just-in-Time systems and materials resource planning......Page 51
2.4.1 Pure approaches......Page 53
2.4.2 Mixing research approaches (Triangulation)......Page 69
2.5.1 ERP systems as a change agent......Page 70
2.5.2 Empirical evidence on ERP and management accounting change and stability......Page 73
2.5.3 Gaps in literature and research questions......Page 76
2.6 Summary and conclusions......Page 78
3.2 Structuration theory: core concepts......Page 81
3.3 Structuration theory and management accounting change and stability......Page 85
3.3.1 Social change and stability in structuration theory: critical evaluation......Page 86
3.3.3 Burns and Scapens’ institutional framework as an extension of structuration theory to address management accounting change......Page 89
3.4 Structuration theory and information technology......Page 96
3.4.1 IT status in structuration theory: a critical evaluation......Page 97
3.4.2 IT models in IS literature......Page 98
3.4.3 Structuration theory and empirical evidence on IT in accounting literature......Page 101
3.5.1 Structuration theory and the current study......Page 102
3.5.2 IT models in IS literature and their role in the current study......Page 103
3.5.3 New institutional sociology theory and the current study......Page 105
3.5.4 Burns and Scapens\' (2000) framework in relation to the current study......Page 106
3.5.5 The theoretical framework and research questions......Page 108
3.6 Conclusion and summary......Page 109
4.2 Research methodology, theory and research method selection......Page 110
4.3 Case study method: definition and justification......Page 112
4.4 Pilot study......Page 115
4.5 Multiple-case design and site selection......Page 117
4.6 Data collection methods......Page 120
4.6.1 Design of interview questions and theoretical framework......Page 124
4.7 Limitations of the case study method......Page 127
4.8 Summary and conclusion......Page 128
5.1 Introduction......Page 130
5.2.1 The privatisation programme......Page 131
5.2.2 Background information on state-owned enterprises under study......Page 134
5.3.1 The Euro-Mediterranean Partnership and the Industrial Modernisation Programme......Page 138
5.3.2 Background information about government agencies under study: Industrial Modernisation Centre......Page 141
5.4.1 The Egyptian Ministry of Finance and state budget reform programmes......Page 145
5.4.2 Background information about government agencies under study: Egyptian sales tax department......Page 149
5.5 Conclusion......Page 152
6.1 Introduction......Page 154
6.2.1 ERP and management accounting change in IMC as path-dependent processes: action, routines and institutionalisation......Page 155
6.2.2 Comparison of ERP and accounting stability in NEEASAE with ERP and associated accounting change in IMC......Page 169
6.3.1 Custom software and management accounting change in ESTD as a path-dependent process: action, routines and institutionalisation......Page 176
6.3.2 Comparison of custom software and accounting stability in AQF with custom software and associated accounting change in ESTD......Page 200
6.4 Discussion......Page 203
6.5 Conclusion......Page 206
7.1 Introduction......Page 208
7.2.1 ERP and the operation of dialectic of control in IMC......Page 209
7.2.2 Comparison of the operation of dialectic of control in NEEASAE and IMC......Page 223
7.3.1 Custom software and the operation of dialectic of control in ESTD......Page 232
7.3.2 Comparison of the operation of dialectic of control in AQF and ESTD......Page 241
7.4.1 ERP vs. custom software and the dialectic of control at the hierarchical level......Page 246
7.4.2 ERP vs. custom software and the dialectic of control at the professional level......Page 247
7.5 Conclusion......Page 250
8.2 Summary of research findings......Page 252
8.3 Implications and recommendations......Page 257
8.4 Research contributions to knowledge......Page 259
8.5 Limitations of research......Page 261
8.6 Future research opportunities......Page 263
Appendix 1 – Interview Schedule for Management Accountants......Page 266
Appendix 2 – Interview Schedule for Line Managers......Page 268
Appendix 3 – Interview Schedule for IT Specialists......Page 269
Appendix 4 – Interviewees Background Information......Page 270
Appendix 5 – Detailed Empirical Evidence Collected......Page 271
Appendix 6 – Important Evidence Related to ESTD......Page 278
Appendix 7 – The Privatisation Programme and the Transformation of Extra-Organisational Institutions Governing Public Sector Enterprises......Page 287
Appendix 8 – Euro-Mediterranean Partnership, EU-Egypt Association, MEDA Programme and the Industrial Crisis in Egypt......Page 292
Appendix 9 – State Budget Reform Programmes and the Transformation of Extra-Organisational Institutions Governing Governmental Units......Page 298
Bibliography......Page 302
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