A 'time-space odyssey': management control systems in two multinational organisations

被引：216

作者：

Quattrone, P ^{[1
]}

Hopper, T

机构：

[1] Univ Oxford, Said Business Sch, Oxford OX1 1HP, England

[2] Univ Manchester, Sch Accounting & Finance, Manchester M13 9PL, Lancs, England

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 2005年 / 30卷 / 7-8期

关键词：

D O I：

10.1016/j.aos.2003.10.006

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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. (c) 2004 Elsevier Ltd. All rights reserved.

引用

页码：735 / 764

页数：30

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