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Ebook Enterprise resource planning - Implementation and management accounting change in a transitional country: Part 2

(BQ) Part 2 book "Enterprise resource planning - Implementation and management accounting change in a transitional country" has contents: ERP vs. custom software and the operation of the dialectic of control, summary and conclusions, ERP vs. Custom software and change (transformation) and stability (continuity) in management accounting rules and routines. | 6 ERP vs. Custom Software and Change (Transformation) and Stability (Continuity) in Management Accounting Rules and Routines 6.1 Introduction The previous chapter described the extra-organisational institutions of management accounting practices in Egypt. Drawing on the theoretical framework developed in Chapter 3, this chapter aims at making sense of change and stability in management accounting rules (systems) and routines (practices) associated with IT (ERP vs. custom software) implementation and use in the four Egyptian organisations under study. The analysis in this chapter addresses the first group of research questions. It is based on the use of different theoretical concepts such as path-dependent change processes and interpretive flexibility of technology in interpreting the empirical evidence. It is also conducted at different levels, including action, routines, intra-institutionalisation and extra-institutionalisation. The reminder of this chapter is divided into four sections. Section 6.2 analyses the experiences of IMC and NEEASAE in implementing ERP projects and their association with management accounting change and stability. It starts with the processes of ERP implementation and use in IMC and their association with the institutionalisation processes of management accounting rules and routines. It then compares the NEEASAE’s experience with the IMC’s experience. Section 6.3 examines the implementation processes of custom software systems and their association with change and stability in management accounting rules and routines in ESTD and AQF. It analyses the ESTD’s experience and compares it with the AQF’s experience. Section 6.4 compares IT implementations and the associated change and stability in management accounting in both groups of organisations presented in the previous two sections and relates the case studies’ findings to our research questions and previous studies’ results. Section 6.5 sets out some conclusions. 135 136 Enterprise .