Workarounds in an SAP environment: impacts on accounting information quality

Abstract

Purpose

While research has been conducted on the causes of workarounds, less is known about their impact on business processes and system outcomes. This study aims to investigate the impact on accounting information quality from workarounds implemented by personnel at a large global organization.

Design/methodology/approach

Interviews and qualitative analysis methods were used at one large multinational organization in the midst of a multi-year SAP implementation. A subset of employees in the desired categories (systems designers and advisors) was gained through snowball sampling.

Findings

Workarounds have significant impacts on the quality of both financial and managerial accounting information quality. System users are often unable to fully comprehend their place in the task chain, and thus are unaware of the implications of their actions on information quality.

Research limitations/implications

Control issues are an inherent part of workaround outcomes, as is the notion of system success. The current research suggests a need for much more work in these areas, including additional exploration of the outcomes of workarounds.

Practical implications

The examples demonstrated very clearly that deviations from standard procedures have very real consequences. In particular, the completeness, neutrality and accuracy were impacted, making it difficult for the organization to achieve relevance and faithful representation in their financial information. Additional insights are provided concerning the importance of knowledge sharing and the degree to which an organization may achieve a more integrated information system.

Originality/value

This paper complements existing research on workarounds through analysis of impacts on accounting information quality. An important contribution of the current study is to continue the move away from focusing solely on the causes of workarounds, and instead investigate the outcomes.

Citation

Drum, D., Pernsteiner, A. and Revak, A. (2017), "Workarounds in an SAP environment: impacts on accounting information quality", Journal of Accounting & Organizational Change, Vol. 13 No. 1, pp. 44-64. https://doi.org/10.1108/JAOC-05-2015-0040