<abstract xmlns="http://www.w3.org/1999/xhtml">

<bold>Background:</bold> Advanced, integrated information systems such as an enterprise resource planning (ERP) system have nowadays come to play such a crucial role for organizations and functions such as management accounting and control that in many cases, they would not function without the support of these systems. Public sector operations in general and municipal operations, in particular, are complex and require a lot of resources. Because of this, the managers working within this context need the support of advanced information systems to a large extent.
<bold>Objectives:</bold> This paper aims at understanding how these new systems and their users, accountants, and controllers, perceive the opportunities they bring in a municipal setting.
<bold>Methods/Approach:</bold> Out of 290 Swedish municipalities, 97 participated in the survey.
<bold>Results:</bold> The results show that these systems have come to play an important part in working with management accounting and control issues.
<bold>Conclusions:</bold> One conclusion that could be drawn from this study is that information supported by advanced information systems has become such an important necessity that management accounting as a function or phenomenon would not work without it. Therefore, the interdependency between information systems and management accounting and control practice could be described as intertwined.
</abstract>

Background: Advanced, integrated information systems such as an enterprise resource planning (ERP) system have nowadays come to play such a crucial role for organizations and functions such as management accounting and control that in many cases, they would not function without the support of these systems. Public sector operations in general and municipal operations, in particular, are complex and require a lot of resources. Because of this, the managers working within this context need the support of advanced information systems to a large extent.
Objectives: This paper aims at understanding how these new systems and their users, accountants, and controllers, perceive the opportunities they bring in a municipal setting.
Methods/Approach: Out of 290 Swedish municipalities, 97 participated in the survey.
Results: The results show that these systems have come to play an important part in working with management accounting and control issues.
Conclusions: One conclusion that could be drawn from this study is that information supported by advanced information systems has become such an important necessity that management accounting as a function or phenomenon would not work without it. Therefore, the interdependency between information systems and management accounting and control practice could be described as intertwined.

The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context

Business Systems Research Journal

This work is licensed under the Creative Commons Attribution 4.0 International License.

Background: Advanced, integrated information systems such as an enterprise resource planning (ERP) system have nowadays come to play such a crucial role for...

The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context

Publié en ligne: 10 avr. 2022

Pages: 160 - 171

Reçu: 26 mars 2020

Accepté: 24 juin 2021

DOI: https://doi.org/10.2478/bsrj-2021-0025

Mots clés
advanced information systems, management accounting and control practice, public sector

© 2021 Krister Bredmar et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context

Publié en ligne: 10 avr. 2022

Pages: 160 - 171

Reçu: 26 mars 2020

Accepté: 24 juin 2021

DOI: https://doi.org/10.2478/bsrj-2021-0025

Mots clésadvanced information systems, management accounting and control practice, public sector

© 2021 Krister Bredmar et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Mots clés
advanced information systems, management accounting and control practice, public sector