The DOI matches its Crossref record; 76 of the 76 references it cites were found in a registry or an index.
A ‘time–space odyssey’: management control systems in two multinational organisations
Open accessAbstract
Abstract This paper analyses the effects of implementing an Enterprise Resource Planning system (ERP) upon management control in two multinational organisations. How ERP was configured in each corporation created different forms of distance and relations between headquarters and the scattered subsidiaries. The construction of spatial and temporal separations (i.e. distance) and how they were understood and managed had profound effects on management control. In one organisation the ERP reproduced existing structures and distance which permitted conventional accounting controls based on action at a distance to be maintained. The second organisation used ERP to collapse distance through real-time information in a matrix structure. This did not increase centralisation but rather produced constantly changing loci of control and managerial feelings of ‘minimalist’ control.
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Cited by
Management accounting as practice
Ahrens, T., & Chapman, C. S. (2007) · Accounting, Organizations and Society · doi:10.1016/j.aos.2006.09.013 · Cited by 632
Emerging themes in management control: A review of recent literature
Berry, A. J., Coad, A. F., Harris, E. P., Otley, D. T., & Stringer, C. (2009) · The British Accounting Review · doi:10.1016/j.bar.2008.09.001 · Cited by 508
Business intelligence & analytics in management accounting research: Status and future focus
Rikhardsson, P., & Yigitbasioglu, O. (2018) · International Journal of Accounting Information Systems · doi:10.1016/j.accinf.2018.03.001 · Cited by 331
Domain theory and method theory in management accounting research
Lukka, K., & Vinnari, E. (2014) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-03-2013-1265 · Cited by 299
Quattrone, P. (2004) · Accounting Organizations and Society · doi:10.1016/j.aos.2004.03.001 · Cited by 287
Metadata
- Authors
- Quattrone, P., & Hopper, T.
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 2005-10
- Volume
- 30
- Issue
- 7-8
- Pages
- 735-764
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2082539817
- Cited by
- 473
- References
- 76
- FWCI
- 25.44
- Type
- journal article
- Language
- en
- Open access
- green
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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