دانلود رایگان مقاله انگلیسی نوآوری سامانه اطلاعات حسابداری در روابط درون شرکتی - اشپرینگر 2017

Abstract

Over recent decades, contributions in management accounting have investigated the form of controls that are suited to situations of strategic alliances with suppliers, analyzing the role of accounting tools, such as accounting information system (AIS), in supplier selection. On this field, we focus on the role played by AIS innovation in selecting suppliers and how it is performed (produced, modified and accepted). In our interpretation, AIS is seen as a process of translation not just an accounting tool because it both represents and also explains reality. More specifically, we consider AIS as a boundary object which enables alliances between actors helping them to highlight their own interests and to solve controversies. In this sense, AIS is interpreted as an actor contributing to the creation of an accounting space where all the actors’ interests meet and are put into act in reality. Drawing on actor network theory (ANT) as a proper method theory, we attempt to study the dynamics between actors (human and non-human) directly involved and their interactions in the AIS innovation process. In doing so, we carry out a longitudinal case-study at a manufacturing firm located in the south of Italy, where we examine the role of AIS innovation in the supplier selection. We use the ANT lens to provide an understanding of the role played by AIS innovation as a boundary object.

6 Conclusion

This study highlights the role of AIS innovation in selecting suppliers. Through ANT lens, we analyzed the translating process of a new AIS stemming from the dynamics occurring between human and non-human actors, and shed light on the role played by the AIS innovation as a boundary object. In the case study the lack of data availability entailed a lack of uniformity in choosing suppliers and meant that the production manager was enrolled in the regular transmission of such data to the purchasing department in order to clarify the product/service characteristics required and to better evaluate the suppliers. For this reason the SAP was rethought helping all the actors involved to visualise suppliers’ quality, delivery time and related costs through accounting numbers. The introduction of new calculable space linked together diverse purchasing arenas and levels via SAP. This last became a boundary object which mediated interests of all actors involved solving some controversies which emerged before the reengineering process. SAP innovation allowed accounting abstractions became vital for defining what should be framed and seen. In this view SAP innovation, assuming the features of both ideal type objects and the standardized forms, relied on accounting inscriptions to make transactions visible, define their ‘poles’, and provide techniques to connect them. SAP optimised the management of information flows through some shared reports that were easily consulted from all functional managers. In addition, the new configuration of SAP shed light on some negative results and suggested some improvements in the performance reports, enrolling the suppliers in the network.