e-journal

Creating a global network of shared service centres for accounting

---

Purpose – The purpose of this paper is to contribute to the understanding of the practice of
IT-enabled management control change, in particular how IT-driven change is made possible from a
practical perspective in a global context. It does so by investigating the redesign of the
telecommunications company Ericsson’s global finance and accounting function from an independent
structure of numerous national chief financial officer units into one interdependent global network of
shared service centres.
Design/methodology/approach – Ericsson’s transformation was followed by drawing mainly on
interviews and documents. The data were analysed using narrative and temporal bracketing
strategies for theorising from process data.
Findings – The paper illustrates how IT-enabled management control change unfolds as a
continuous interaction between a dynamic organisational structure (social dimension) and a less, but
still, dynamic IT (material dimension) across time. The study also highlights how such a process is
metaphorically similar to the form of a hermeneutic spiral rather than the common perspective of an
arrow from the present to the future.
Research limitations/implications – The focus of the paper is on positive organisational change
and how transformation is possible from a strategic and managerial point of view. Hence, less focus is
placed on the employee perspective.
Practical implications – This paper stresses the importance of pre-understanding, an openness to
trials and learning, and a dynami stance towards the moving targets of IT and organisation.
Originality/value – The paper provides rich empirical material. The analysis includes
contemporary issues, and the practice of IT-enabled management control change.

Keywords IT-enabled management control change, Organizational transformation, Globalization,
Shared service centre, Finance function, ERP system, Organizational restructuring

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

-

Penerbit

: Emerald Group., 2011

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 7 No. 3, 2011 pp. 278-305

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar