An enterprise resource planning sys

An enterprise resource planning system, unlike a traditional information system, includes many
different users/stakeholders, who have multiple and often diverse objectives and interests. Freeman
(1984) tried to present and analyze the “stakeholder theory” and stated: “I have claimed that there is a
need for an inclusive definition of stakeholder, including as stakeholders, those groups who can affect or
are affected by the achievement of an organization's purpose.” Researchers have noted the importance of
examining the effectiveness or success of IT from multiple evaluator viewpoints within organizations
(Hamilton and Chervany, 1981; Myers et al., 1997). Hamilton and Chervany (1981) argued that the
evaluation of information systems’ effectiveness is a difficult task due to their multidimensionality, their
qualitative and quantitative aspects and the multiple and often diverse evaluator viewpoints. Myers
et al. (1997) addressed the need for defining and evaluating performance, success and productivity of
information systems. Their study tried to update already existing models of IS success, so that these
models would include IS success dimensions related to service quality and work group impact and provide
a comprehensive method for organizing various measures of IS success. Although the importance of
examining perceptions of information system success at multiple levels within organizations has been
discussed, there is no universal agreement on which exactly are the distinctive stakeholders or in other
words the “employment cohorts” (Sedera et al., 2004). Freeman (1984) described various stakeholder
groups of an organization, among which he also pointed out “employees.”
The stakeholder theory can be used to better understand and evaluate internal and external change
(Freeman, 1984). As mentioned earlier in this study, enterprise resource planning systems’ implementation
has an impact on the accounting department of an enterprise. Sutton (2006) noted that ERP systems
have significantly changed the way business data is collected, stored, disseminated and used and that this
change in information processing orientation affects the accounting process. In addition, researchers have
found that the implementation of ERPs change the accounting process and the accountants’ role (as has
already been discussed in Section 2.1). Due to the implementation of integrated technologies, such
as ERPs, accountants are asked to take on a broader role in order to report on non-financial measures,
audit information systems, implement management controls within information systems and provide
management consultant services (Grabski et al., 2011).
The relationship between information technology and management accounting seems to be quite
complex and unpredictable (Sutton, 2006). Business and control functions should be studied in relation to
technology, in order for researchers and practitioners to understand the underlying infrastructure and the full
potential and capability of ERP systems (Dechow and Mouritsen, 2005). In the recent literature, there are
studies such as those of DechowandMouritsen (2005) and Quattrone and Hopper (2005) which contributed
to the field based upon Actor-Network Theory in order to illustrate the variety of people and procedures that
are affected by ERPs’ adoption. Quattrone and Hopper (2005) attempted to gain insights into how ERP
eliminates distance and its relation to management control. In order to meet their research purpose, they
interviewed personnel in different locations and collected relevant documentation. Calàs and Smircich
(1999) suggest that: “actor network theory provides a very good way of telling stories about “what happens
out there” that defamiliarizes what we may otherwise take for granted (p. 663).” Granlund (2011) pointed
out that the studiesmentioned above and applied actor-network theory: “…are after thewider management
control implications regardless of whether they are directly related to accounting controls or not. They are
also explicitly interested in other users of accounting related information than just the ones typically
presumed…Such contributions open a new avenue for research by pointing out the limitations of casual
assumptions regarding IT-MCS relationships (p. 10).” In this studywe argue that different actors’ perceptions
regarding technological changes could add to knowledge and understanding of such issues.
Some other studies in the field focus on “hybridization” and on the role of accountants and other
groups of professionals (Caglio, 2003; Scapens and Jazayeri, 2003; Newman and Westrup, 2005). Granlund
(2011) defines “hybridization” as a situation in which professional groups such as IT specialists and other
non-accountants start dealing with accounting processes because of new technology adoption including
ERPs. He also suggests that it would be beneficial to have some direct link to the field of accounting
practice both from the accounting personnel and IT/IS personnel perspectives.