Enterprise Resource Planning Implementation

An investigation into the process of management accounting changes triggered by IT implementation, comparing Enterprise Resource Planning with custom software in relation to changes in management accounting rules and routines. This empirical study is based on four real cases from a transitional country (Egypt) .

AHMED KHOLEIFis Lecturer of Accounting and Auditing at the University of Alexandria, Egypt. His current research interests include Enterprise Resource Planning systems, management accounting change, structuration theory, and institutional theories. He has publications in some international conferences and journals such as Qualitative Research in Organizations and Management: An International Journal of Accounting and Organizational Change.

MAGDY ABDEL-KADER is a Senior Lecturer at Brunel University, UK. His main research interests include management accounting and capital investment decisions. He has published in international journals such as Management Accounting Research and British Accounting Review. He is a co-author of books on investment decision in AMT and performance evaluation of new product development teams and co-editor of a book on performance evaluation of shop floor workers.

MICHAEL SHERER is Professor of Accounting and Auditing at the University of Essex, UK. His current research interests include The Impact and Evaluation of Cultural Investment; The Value of Auditing in Corporate Governance, and Business Planning in Universities. He has written two books on auditing and has published articles in major international journals.

List of Tables	p. xii
List of Figures	p. xiii
List of Abbreviations	p. xiv
Preface	p. xvi
Introduction	p. 1
Introduction	p. 1
Management accounting change and ERP	p. 2
Research objectives and questions	p. 5
Theoretical framework - selection and justification	p. 6
The selection of theoretical framework	p. 6
Justification of selected theoretical framework	p. 9
Research methodology and methods	p. 10
Egypt as a transitional country and ERP	p. 12
The significance of the research	p. 13
The structure of the book	p. 15
Literature Review	p. 17
Introduction	p. 17
Enterprise Resource Planning (ERP) systems	p. 17
Scope of ERP systems	p. 20
Life cycle of ERP systems	p. 21
Benefits and limitations of ERP systems	p. 22
ERP and management accounting innovations: opportunities and limitations	p. 22
Business Process Re-engineering	p. 25
Total Quality Management and the cost of quality	p. 25
Activity-based costing and management	p. 26
Benchmarking	p. 27
Strategic management accounting and balanced scorecard	p. 28
Value chain analysis and supply chain management	p. 30
Theory of constraint and throughput accounting	p. 31
Just-in-Time systems and materials resource planning	p. 32
Philosophical and theoretical approaches to management accounting change	p. 34
Pure approaches	p. 34
Mixing research approaches (Triangulation)	p. 50
Research issues on ERP and management accounting change	p. 51
ERP systems as a change agent	p. 51
Empirical evidence on ERP and management accounting change and stability	p. 54
Gaps in literature and research questions	p. 57
Summary and conclusions	p. 59
Theoretical Framework	p. 62
Introduction	p. 62
Structuration theory: core concepts	p. 62
Structuration theory and management accounting change and stability	p. 66
Social change and stability in structuration theory: critical evaluation	p. 67
Structuration theory and management accounting stability	p. 70
Burns and Scapens' institutional framework as an extension of structuration theory to address management accounting change	p. 70
Structuration theory and information technology	p. 77
IT status in structuration theory: a critical evaluation	p. 78
IT models in IS literature	p. 79
Structuration theory and empirical evidence on IT in accounting literature	p. 82
Structuration theory and its extensions: implications for the current study	p. 83
Structuration theory and the current study	p. 83
IT models in IS literature and their role in the current study	p. 84
New institutional sociology theory and the current study	p. 86
Burns and Scapens' (2000) framework in relation to the current study	p. 87
The theoretical framework and research questions	p. 89
Conclusion and summary	p. 90
Research Methodology and Methods	p. 91
Introduction	p. 91
Research methodology, theory and research method selection	p. 91
Case study method: definition and justification	p. 93
Pilot study	p. 96
Multiple-case design and site selection	p. 98
Data collection methods	p. 101
Design of interview questions and theoretical framework	p. 105
Limitations of the case study method	p. 108
Summary and conclusion	p. 109
Background of the Empirical Study: The Transformation of Extra-Organisational Institutions in Egypt	p. 111
Introduction	p. 111
The privatisation programme and the transformation of extra-organisational institutions governing public sector enterprises	p. 112
The privatisation programme	p. 112
Background information on state-owned enterprises under study	p. 115
The Industrial Modernisation Programme and the transformation of extra-organisational institutions governing industrial sector enterprises	p. 119
The Euro-Mediterranean Partnership and the Industrial Modernisation Programme	p. 119
Background information about government agencies under study: Industrial Modernisation Centre	p. 122
State-budget reform programmes and the transformation of extra-organisational institutions governing governmental units	p. 126
The Egyptian Ministry of Finance and state budget reform programmes	p. 126
Background information about government agencies under study: Egyptian sales tax department	p. 130
Conclusion	p. 133
ERP vs. Custom Software and Change (Transformation) and Stability (Continuity) in Management Accounting Rules and Routines	p. 135
Introduction	p. 135
ERP and change and stability in management accounting rules and routines	p. 136
ERP and management accounting change in IMC as path-dependent processes: action, routines and institutionalisation	p. 136
Comparison of ERP and accounting stability in NEEASAE with ERP and associated accounting change in IMC	p. 150
Custom software and change and stability in management accounting rules and routines	p. 157
Custom software and management accounting change in ESTD as a path-dependent process: action, routines and institutionalisation	p. 157
Comparison of custom software and accounting stability in AQF with custom software and associated accounting change in ESTD	p. 181
Discussion	p. 184
Conclusion	p. 187
ERP vs. Custom Software and the Operation of the Dialectic of Control	p. 189
Introduction	p. 189
ERP and the operation of dialectic of control	p. 190
ERP and the operation of dialectic of control in IMC	p. 190
Comparison of the operation of dialectic of control in NEEASAE and IMC	p. 204
Custom software and the operation of dialectic of control	p. 213
Custom software and the operation of dialectic of control in ESTD	p. 213
Comparison of the operation of dialectic of control in AQF and ESTD	p. 222
Discussion	p. 227
ERP vs. custom software and the dialectic of control at the hierarchical level	p. 227
ERP vs. custom software and the dialectic of control at the professional level	p. 228
Conclusion	p. 231
Summary and Conclusions	p. 233
Introduction	p. 233
Summary of research findings	p. 233
Implications and recommendations	p. 238
Research contributions to knowledge	p. 240
Limitations of research	p. 242
Future research opportunities	p. 244
Appendices	p. 247
Interview Schedule for Management Accountants	p. 247
Interview Schedule for Line Managers	p. 249
Interview Schedule for IT Specialists	p. 250
Interviewees Background Information	p. 251
Detailed Empirical Evidence Collected	p. 252
Important Evidence Related to ESTD	p. 259
The Privatisation Programme and the Transformation of Extra-Organisational Institutions Governing Public Sector Enterprises	p. 268
Euro-Mediterranean Partnership, EU-Egypt Association, MEDA Programme and the Industrial Crisis in Egypt	p. 273
State Budget Reform Programmes and the Transformation of Extra-Organisational Institutions Governing Governmental Units	p. 279
Bibliography	p. 283
Index	p. 299
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Enterprise Resource Planning Implementation and Management Accounting Change in a Transitional Country

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