سیستم های برنامه ریزی منابع سازمانی (ERP) : تجلی فیزیکی شرّ اداری
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|1120||2005||21 صفحه PDF||سفارش دهید||محاسبه نشده|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : International Journal of Accounting Information Systems, Volume 6, Issue 2, June 2005, Pages 107–127
We propose that enterprise resource planning systems (ERPs) inherently embody the tenets of administrative evil. First, we situate the discussion within a critical theory framework. Then, we provide a brief introduction to ERPs. Next, we present the ERP implementation process as a harbinger for organizational change and standardization. Because of the system's power and inclusiveness, the organization is molded in the image of the ERP. Management justifies ERP implementations, and the related hardships, by appeals to instrumental rationality, technological determinism, and capital market demands. ERPs are a physical manifestation, and facilitator, of instrumental rationality within hierarchical control structures. As such, ERPs embody significant potential for administrative evil because of their influence in constituting organizational climate, structures, and roles. Conscience is viewed as inferior to instrumental logic. Morality is recast as following the instrumentally rationalized and legitimized rules. A sense of individual responsibility diminishes as the distance between the object and the action increases. This detachment is greatly enhanced with the implementation of an ERP, and we discuss how this may take place. Ultimately, technical responsibility replaces moral responsibility and the totalizing influence of the ERP facilitates and expedites the process.
Enterprise Resource Planning systems (ERPs) are the physical manifestation of instrumental rationality, the enabling and constraining logic of modernity. This logic facilitates the purportedly value-free development and implementation of the efficient and effective means for accomplishing prespecified ends. The application of instrumental rationality also restricts the formulation and development of metaphysical constructs such as morality, ethics, trust, and professionalism. As a consequence, the logic is implemented through administrative hierarchies, expertise, and the accompanying physical systems disassociated from these metaphysical constructs. Modern organizations embody the artifacts of instrumental rationality. Administrative hierarchies are the organizing manifestations of instrumental logic. Expertise, represented as professions or experts, is the intellectual manifestation of the logic, and the systems, mechanical or informational, are the physical manifestations (see Fig. 1). In earlier work, we considered the administrative hierarchies that provide the context within which organizational activities are undertaken (Dillard and Ruchala, 2003), and the experts/professionals that facilitate, carryout, and control these activities (Dillard, 2003). Here we consider the “systems” that are created and implemented by the experts/professionals and that reflect, facilitate, and reinforce these administrative hierarchies. We evaluate the implications of advanced information technology (AIT), specifically enterprise resource planning systems (ERPs), as physical manifestations of the logic of modernity. We challenge the claim that ERPs, the integrated management information system, are, at worst, amoral manifestations of neutral scientific knowledge. We do not claim that integrated management information systems cannot be developed and implemented under alternative ideological perspectives. We do claim that if these systems are developed and implemented within a given ideological context, then the ideology will influence and be embedded in the physical manifestation of the technology. Further, if accepted, the ideology provides the legitimating authority for the administrative hierarchy, within which the technology is implemented, impeding critical evaluation of the underlying metaphysical constructs.
نتیجه گیری انگلیسی
We see this work as one phase in the quest to develop an enabling accounting, or more appropriately, an enabling accounting information technology. Paraphrasing Gallhofer and Haslam (1997), an enabling accounting information technology has the ability to act as a force for radical emancipatory social change through making things visible and comprehensible and helping engender dialogue and action toward such change. The preceding analysis represents the application of critical theory to accounting information technology. The ongoing challenge is to move beyond providing insightful and incisive critiques of accounting information systems to render these AIT applications a positive force in the pursuit of democratic social progress. Enabling accounting information technology gains energy and direction from critical analyses as research and scholarship seek to move beyond critique to contemplating viable and emancipatory ways to progress. Progress, if it is possible, must be achieved by those who become aware of the conditions and consequences of advanced information technology applications such as ERPs. Specifically, we must recognize ERPs as a medium and an outcome of the social arrangements within which they are embedded. Our charge is to (re)make these technological applications predicated on instrumental rationality into emancipatory ones. Administrative evil is inherent within any organization that has as its primary objective the economic wealth maximization of a privileged group, in this case stockholders. The preceding discussion asks the question as to what constitutes administrative evil and inquires into the extent to which ERPs are part of the structures that embody, initiate, and sustain administrative evil. Administrative evil is perpetuated by the ideology shaping AIT. The instrumental rationality embedded within ERP applications imposes the narrow focus implicated in the ideology. The complexity and pervasiveness of the ERPs make the task of overcoming or undermining the ideology, and the alleged amoral logic of instrumental rationality, difficult, if not impossible. A significant ideological shift is required for workers and other stakeholders to be able to question the current grounds for, and the efficacy of, the organizational goals in ways that could facilitate change.