سیستم های برنامه ریزی منابع سازمانی : نمود فیزیکی زیان اداری
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|52326||2005||21 صفحه PDF||سفارش دهید||9826 کلمه|
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.