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| Tekijä: | Dechow, N. Mouritsen, J. |
| Otsikko: | Enterprise resource planning systems, management control and the quest for integration |
| Lehti: | Accounting, Organizations and Society
2005 : OCT-NOV, VOL. 30:7-8. p. 691-733 |
| Asiasana: | control systems integration planning management control resource management |
| Kieli: | eng |
| Tiivistelmä: | The article analyses how two companies pursued integration of management and control through enterprise resource planning (ERP) systems. The study illustrates how the quest for integration is an unending process and it is produced concurrently and episodically. Integration is not only "mere" visibility and control at a distance. ERP systems do not define what integration is and how it is to be developed, but they incur a techno-logic that conditions how control can be performed through financial and non-financial representations because they distinguish between an accounting mode and a logistic mode. |
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