ERP systems and management accounting: New understandings through “nudging” in qualitative research

Abstract

Purpose

This paper aims to show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through “nudging” by researchers in their preamble before interviews begin.

Design/methodology/approach

There were two groups of comparable respondents. Each group received a different preamble to the same questions. The differences in group responses were analyzed.

Findings

When the impact of ERP implementation on the physical, transactional and information flows within the firm were nudged, the responses focused on how the chart of accounts had to be expanded to account for the additional data introduced by transaction processing. When the IT and ERP system knowledge and skills were nudged, the responses tended to emphasize analyses or the use of new information through the use of drill down functionality. This research provides new insights and contributions to understanding how nudging affects or directs respondent assessments of the impact of ERP systems on management accounting.

Research limitations/implications

The research is limited by the relatively small samples and by the fact that these were different research projects.

Practical implications

Nudging has an obvious impact on research that should not be ignored.

Social implications

Unintentional nudging should be considered with all research projects.

Originality/value

This paper makes explicit that nudging occurs in research whether intentional or unintentional.

Citation

Spraakman, G., O’Grady, W., Askarany, D. and Akroyd, C. (2018), "ERP systems and management accounting: New understandings through “nudging” in qualitative research", Journal of Accounting & Organizational Change, Vol. 14 No. 2, pp. 120-137. https://doi.org/10.1108/JAOC-06-2016-0038