دانلود مقاله ISI انگلیسی شماره 49495
عنوان فارسی مقاله

سیستم های برنامه ریزی منابع سازمانی، کنترل مدیریت و تلاش برای ادغام

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
49495 2005 43 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Enterprise resource planning systems, management control and the quest for integration
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Accounting, Organizations and Society, Volume 30, Issues 7–8, October–November 2005, Pages 691–733

کلمات کلیدی
ادغام - کنترل مدیریت - سیستم های کنترل - دید - نمایش - مرز اشیاء - طبقه بندی -
پیش نمایش مقاله
پیش نمایش مقاله سیستم های برنامه ریزی منابع سازمانی، کنترل مدیریت و تلاش برای ادغام

چکیده انگلیسی

This paper analyses how two companies pursued integration of management and control through enterprise resource planning (ERP) systems. We illustrate how the quest for integration is an unending process and it is produced concurrently and episodically. Integration is not only about ‘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 logistics mode. A primary lesson from our cases is that control cannot be studied apart from technology and context because one will never get to understand the underlying ‘infrastructure’—the meeting point of many technologies and many types of controls. ERP systems are particularly interesting for what they make impossible, and our cases illustrate how the two organizations in the quest for integration mobilized a number of ‘boundary objects’ to overcome systems-based ‘blind spots’ and ‘trading zones’. The paper points out that management control in an ERP-environment is not a property of the accounting function but a collective affair were local control issues in different parts of the organization are used to create notions of global management.

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