Extending AIS research to management accounting and control issues A research note》.pdfVIP

International Journal of Accounting Information Systems 12 (2011) 3–19 Contents lists available at ScienceDirect International Journal of Accounting Information Systems Extending AIS research to management accounting and control issues: A research note Markus Granlund Turku School of Economics, University of Turku, Rehtorinpellonkatu 3, FIN-20500 Turku, Finland a r t i c l e i n f o a b s t r a c t Article history: The purpose of this commentary is to initiate discussion on the status Received 23 September 2009 of research on the interface between management control, especially Accepted 3 September 2010 management accounting, and information technology, and on how we could proceed to understand this relationship and changes in it. The Keywords: commentary also points to the need for expanding the sphere of AIS research theories and methodologies applied in the accounting information Management accounting systems field, if we want to explain and understand the complex and Management control Theory mutually constitutive nature of the relationship, especially how new Methodology technologies are actually designed and adapted to work in practice. The mainstream tradition tends to largely ignore the design and implementation processes and especially the struggles there