TY - JOUR
T1 - A 'time' space odyssey'
T2 - Management control systems in two multinational organisations
AU - Quattrone, P.
AU - Hopper, T.
PY - 2005/10/1
Y1 - 2005/10/1
N2 - This paper analyses the effects of implementing an Enterprise Resource Planning system (ERP) upon management control in two multinational organisations. How ERP was configured in each corporation created different forms of distance and relations between headquarters and the scattered subsidiaries. The construction of spatial and temporal separations (i.e. distance) and how they were understood and managed had profound effects on management control. In one organisation the ERP reproduced existing structures and distance which permitted conventional accounting controls based on action at a distance to be maintained. The second organisation used ERP to collapse distance through real-time information in a matrix structure. This did not increase centralisation but rather produced constantly changing loci of control and managerial feelings of 'minimalist' control.
AB - This paper analyses the effects of implementing an Enterprise Resource Planning system (ERP) upon management control in two multinational organisations. How ERP was configured in each corporation created different forms of distance and relations between headquarters and the scattered subsidiaries. The construction of spatial and temporal separations (i.e. distance) and how they were understood and managed had profound effects on management control. In one organisation the ERP reproduced existing structures and distance which permitted conventional accounting controls based on action at a distance to be maintained. The second organisation used ERP to collapse distance through real-time information in a matrix structure. This did not increase centralisation but rather produced constantly changing loci of control and managerial feelings of 'minimalist' control.
UR - http://www.scopus.com/inward/record.url?partnerID=yv4JPVwI&eid=2-s2.0-23844534498&md5=96dd24fbe4e2e53a76aa0046fae23eac
U2 - 10.1016/j.aos.2003.10.006
DO - 10.1016/j.aos.2003.10.006
M3 - Article
AN - SCOPUS:23844534498
SN - 0361-3682
VL - 30
SP - 735
EP - 764
JO - Accounting, Organizations and Society
JF - Accounting, Organizations and Society
IS - 7-8
ER -