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Business-to-business electronic commerce and management accounting change: two egyptian case studies
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Business-to-business electronic commerce and management accounting change: two egyptian case studies
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Dissertation
Business-to-business electronic commerce and management accounting change: two egyptian case studies
2005
Overview
This thesis reports on two longitudinal case studies in organisations that implemented Business-to-Business (B-to-B) electronic commerce in Egypt. The objective is to explore the processes of management accounting change associated with the implementation of B-to-B e-commerce. Aiming to deal with such a research objective, the following research question will be addressed: how and why the implementation of B-to-B e-commerce facilitated the management accounting change within the two target organisations. The above research question requires a contextual explanation of the change processes. It requires us to look beyond merely the outcomes of implementing B-to B e-commerce taking into account the complexities of what drives and shapes the cumulative processes of change such as, habitual behaviour, power, technology and institutions. Old Institutional Economic (OIE) theory and Hardy's model of power mobilisation are chosen as a theoretical framework to inform the analysis of the cases. The OIE theory offers a particular ''way of seeing\" the management accounting change while the concept of power mobilisation provides a means to illuminate the dynamics of how and why new accounting routines evolve in the two cases; also highlighting unforeseen problems encountered in the change process. Each of the two companies in our study was subject to a change in leadership followed by a \"process\" of questioning the traditional ways of doing things. This process resulted in realising planning and internal control problems within the two companies. The taken-for-granted assumptions of the two companies were challenged. Indeed, the B-to-B systems were chosen to introduce new control-based rules. In both cases, there were difficulties in imposing change on settings where existing production-oriented institutions were not congruent to new intended control-based ways of thinking. Resistance to change was detected in both cases.
Publisher
ProQuest Dissertations & Theses
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