Walking a mile in their shoes: user workarounds in a SAP environment
| Autor: | Dawna Drum, Adam Revak, Aimee Pernsteiner |
|---|---|
| Rok vydání: | 2016 |
| Předmět: |
Standardization
Computer science business.industry Workaround media_common.quotation_subject 05 social sciences Organizational culture Information quality Accounting 050201 accounting Management Information Systems Enterprise system 0502 economics and business Accounting information system Quality (business) business General Economics Econometrics and Finance Implementation 050203 business & management media_common |
| Zdroj: | International Journal of Accounting & Information Management. 24:185-204 |
| ISSN: | 1834-7649 |
| DOI: | 10.1108/ijaim-09-2015-0059 |
| Popis: | Purpose The purpose of this paper is to examine workarounds from the perspective of the users of the system, focusing on the outcomes of workarounds and their effect on the quality of accounting information. Design/methodology/approach Interviews were conducted with employees in the accounting functions at two international organizations using SAP for their enterprise system. Results were coded by two experienced researchers and one undergraduate student, and included a categorization of the outcomes of workarounds. Findings The most striking result is the difference in views of workarounds between the two organizations. While workarounds are discouraged by the accounting function at both organizations, one seeks out workarounds and enforces standards while the other has not yet achieved process standardization. Not surprisingly, users view the workarounds of others as very detrimental to the quality of accounting information, but view their own workarounds as critical to maintain quality. Practical implications Organizations should obtain input from system users to document the extent that workarounds are used within the organization to determine the impact on the quality of their financial reporting. Originality/value The focus on outcomes of workarounds is an important shift in the literature, and more work is needed to further refine the categories used in this research, particularly for the effect of workarounds on internal controls and information quality. Additionally, this research surfaced a very strong difference in the actions taken to deal with workarounds, which may be due to organizational cultures. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|