The role of standard software packages in mediating management accounting knowledge

Abstract

Purpose

This paper aims to analyse how cost accounting knowledge is mediated in a large multinational organisation employing a company‐wide enterprise resource planning system and off‐the‐shelf activity based costing software to create a uniform profitability management system within the organisation.

Design/methodology/approach

The case analysis is informed by the theoretical notions of dis‐and re‐embedding of expert knowledge, expert systems and standards.

Findings

The results indicate that standardised cost accounting software packages may be useful not only because of their superior data processing properties and technical efficiency, but also because of their usability in overcoming resistance to change. It is suggested that software packages and some degrees of freedom in the implementation process may actually enhance actors' “blind” commitment to the system and reduce resistance to the new system.

Originality/value

It is of interest to researchers and practitioners alike how ready‐made software packages may be successfully used in implementing the changes needed in the management accounting systems of large organisations. It is also particularly interesting to find reasons why software packages seem to be so useful in driving these changes.

Citation

Hyvönen, T., Järvinen, J. and Pellinen, J. (2006), "The role of standard software packages in mediating management accounting knowledge", Qualitative Research in Accounting & Management, Vol. 3 No. 2, pp. 145-160. https://doi.org/10.1108/11766090610670677