Management Accounting Research Group Working Papers,
University of Aarhus, Aarhus School of Business, Department of Business Studies

Abstract: Society is evolving from the industrial society towards the information society where information technology plays a crucial role. Few IT innovations have had as much impact on business organizations in the past years as Enterprise Systems (ES). These systems affect most functions in the organization as they support and standardize business processes, integrate data, can integrate external business partners into business processes and influence management activities such as planning and control. The main objective of this paper is to add to the limited body of knowledge of the relationship between ES and management control. We describe the changes taking place in companies operating in the information society, describe and define management control and review existing research on the relationship between management control and enterprise systems. We criticize existing management control frameworks for not recognizing the significance of information, communication and risk control in today’s operating environment. Finally, we propose a framework for viewing management control in the information society

Keywords: No keywords

21 pages, April 26, 2005

Full text files

M_2005_05.pdf  

Download statistics

• University of Aarhus, Aarhus School of Business, Department of Business Studies
• Home page for this series

Questions (including download problems) about the papers in this series should be directed to Helle Vinbaek Stenholt ()
Report other problems with accessing this service to Sune Karlsson ().

RePEc:hhb:aarbma:2005-005This page generated on 2024-09-13 22:19:08.