Topic 0
Writing style: Before writing: Develop research question:
- omit needless words - what’s new - provides boundaries
- avoid metacomments of what you will discuss when - so what is the impact of contribution - iterative process
- use repetition and parallel construction - why so, logic behind contribution - access to data?
- write in basic language - well done, how thorough is the contr? - motivate question: relevance
- use ‘I – We’ not too much
- avoid language bias. Use geslacht of words
Topic 1; alternative perspectives
Roslender & Dillard
- mainstream ->
Reality is objective , knowable, measurable.
Social order is stable & controllable. Conflict is dysfunctional.
Ends are given. Accounting specifies effective means.
Accept existing social/ organizational order. Neutral, value free.
- alternative = IPA ->
- functionalist -> psychology & sociology
Reality is objective, knowable, measurable.
Social order is stable, & controllable
Acceptance of existing social/organizational order
- post functionalist = interpretive accounting-> sociology
Reality is socially constructed on basis of intersubjective sense-making
Behaviour is intentional and future oriented
Social order is objectified and changed through human interaction, but
still accepted
- critical accounting
Humans have inner potential for self-actualization,
restricted by societal inequality Quattrone & Hopper linking ERP to control
Critical against existing social/organizational order Relational approach to study info techn, &
used ANT; understand control + change
De Villiers et al
Quantitative methods used for functionalist
within firm that adopt technology.
(emp. obs – th. cons. Theory, hypothesis, empirical test, causal rel.) - people/things are symmetrical: have agency
Qualitative methods used for post-functionalist and form networks.
(understand socially constructed reality, theoretical model. Subjective) - people/things become part of network
through process of translation.
Richardson
Quantitative methods used in critical accounting, qualitative Technology affects space and time.
favoured. Article of faith = quantitative is rejected on principle, Study 2 MNO, difference in how control changed
without looking into pros and cons - strategic: changing centers of control
- consolidation: control remained in place but tightened
Topic 2; research question in accounting info system
Use of AIS limited. Not able to use technology in full potential.
Mahama et al
How info systems are perceived in different streams of AIS.
- Technocentric view: Technology (agency) , firm performance . Unidirectional reasoning. Simplified
- Anthropocentric/instrumental view: way humans use info techn. determines outcome. view
- Relational view: relation that exist between human and techn. makes up what constitutes techn.
It is the socio-materiality (connection humans & things). ANT makes this connection. Info system is result
of a network, being stable. BUT this downplays usefulness of other two streams.
“As a result, the performative approach requires that research account for uniqueness and differences in
practice rather than pursue empirical generalization” practical use of performing research would be
limited. SO, different streams are useful as point of departure + provide new avenues to do research, but downside.
Poston & Grabski linking ERP to performance
Technocentric study. Enterprise Resource Planning , firm financial performance . - - > agency theory
Use technology: opportunistic behaviour , information availability . monitoring + coordination easier.
No result, because not taken into account business process reengineering & reason why implement ERP.
- Strategic implementation: expect a performance effect
- Technical implementation: changing technology for new techn. has limited performance effect
- Competitive implementation: very limited performance effect
Writing style: Before writing: Develop research question:
- omit needless words - what’s new - provides boundaries
- avoid metacomments of what you will discuss when - so what is the impact of contribution - iterative process
- use repetition and parallel construction - why so, logic behind contribution - access to data?
- write in basic language - well done, how thorough is the contr? - motivate question: relevance
- use ‘I – We’ not too much
- avoid language bias. Use geslacht of words
Topic 1; alternative perspectives
Roslender & Dillard
- mainstream ->
Reality is objective , knowable, measurable.
Social order is stable & controllable. Conflict is dysfunctional.
Ends are given. Accounting specifies effective means.
Accept existing social/ organizational order. Neutral, value free.
- alternative = IPA ->
- functionalist -> psychology & sociology
Reality is objective, knowable, measurable.
Social order is stable, & controllable
Acceptance of existing social/organizational order
- post functionalist = interpretive accounting-> sociology
Reality is socially constructed on basis of intersubjective sense-making
Behaviour is intentional and future oriented
Social order is objectified and changed through human interaction, but
still accepted
- critical accounting
Humans have inner potential for self-actualization,
restricted by societal inequality Quattrone & Hopper linking ERP to control
Critical against existing social/organizational order Relational approach to study info techn, &
used ANT; understand control + change
De Villiers et al
Quantitative methods used for functionalist
within firm that adopt technology.
(emp. obs – th. cons. Theory, hypothesis, empirical test, causal rel.) - people/things are symmetrical: have agency
Qualitative methods used for post-functionalist and form networks.
(understand socially constructed reality, theoretical model. Subjective) - people/things become part of network
through process of translation.
Richardson
Quantitative methods used in critical accounting, qualitative Technology affects space and time.
favoured. Article of faith = quantitative is rejected on principle, Study 2 MNO, difference in how control changed
without looking into pros and cons - strategic: changing centers of control
- consolidation: control remained in place but tightened
Topic 2; research question in accounting info system
Use of AIS limited. Not able to use technology in full potential.
Mahama et al
How info systems are perceived in different streams of AIS.
- Technocentric view: Technology (agency) , firm performance . Unidirectional reasoning. Simplified
- Anthropocentric/instrumental view: way humans use info techn. determines outcome. view
- Relational view: relation that exist between human and techn. makes up what constitutes techn.
It is the socio-materiality (connection humans & things). ANT makes this connection. Info system is result
of a network, being stable. BUT this downplays usefulness of other two streams.
“As a result, the performative approach requires that research account for uniqueness and differences in
practice rather than pursue empirical generalization” practical use of performing research would be
limited. SO, different streams are useful as point of departure + provide new avenues to do research, but downside.
Poston & Grabski linking ERP to performance
Technocentric study. Enterprise Resource Planning , firm financial performance . - - > agency theory
Use technology: opportunistic behaviour , information availability . monitoring + coordination easier.
No result, because not taken into account business process reengineering & reason why implement ERP.
- Strategic implementation: expect a performance effect
- Technical implementation: changing technology for new techn. has limited performance effect
- Competitive implementation: very limited performance effect
