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ERP customization failure Institutionalized accounting practices,power relations and market forces

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Purpose – The paper aims to examine a detailed case study of enterprise resource planning (ERP)
customization failure in an Egyptian state-owned company (AML) by drawing on new institutional
sociology (NIS) and its extensions. It explains how ERP customization failure is shaped by the interplay
between institutionalised accounting practices, conflicting institutions, power relations and market forces.
Design/methodology/approach – The research methodology is based on using an intensive case
study informed by NIS, especially the interplay between conflicting institutions, power relations and
market forces. Data were collected from multiple sources, including interviews, observations,
discussions and documentary analysis.
Findings – The findings revealed that the inability of the ERP system to meet the core accounting
requirements of the control authorities (the central agency for accountability) was the explicit reason
cited for the ERP failure. The externally imposed requirements of the uniform accounting system and
planning budgets were used to resist both other institutional pressures (from the holding company for
engineering industries) and market and competitive pressures.
Research limitations/implications – There are some limitations associated with the use of the case
study method, including the inability to generalize fromthe findings of a single case study,some selectivity in
the individuals interviewed, and the subjective interpretation by the researchers of the empirical data.
Practical implications – The paper identifies that the interplay between institutional pressures,
institutionalised accounting practices, intra-organizational power relations, and market forces
contributed to the failure to embed ERP in a major company. Understanding such relationships can
help other organisations to become more aware of the factors affecting successful implementation of
new ERP systems and provide a better basis for planning the introduction of new technologies.
Originality/value – This paper draws on recent research and thinking in sociology, especially the
development and application of NIS. In addition, the paper is concerned with ERP implementation and
use and management accounting in a transitional economy, Egypt, and hence contributes to debate
about exporting Western accounting practices and other technologies to countries with different
cultures and different stages of economic and political development.

Keywords Resource management, Accounting procedures, Egypt, Sociology

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2007

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 3 No. 3, 2007 pp. 250-269

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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