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The influence of power strategies in AIS implementation processes

2020Journal article Restricted access
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dc.contributor.authorRobalo, Rui
dc.contributor.authorMoreira, José António
dc.date.accessioned2021-01-04T09:18:53Z
dc.date.available2021-01-04T09:18:53Z
dc.date.issued2020
dc.description.abstractThis study is based on a longitudinal in-depth case study, conducted in a Portuguese public-sector organization, where the accountants adopted a strategic business partner role and promoted the implementation of two new accounting information systems (AIS), under the context of increasing business competition. Given their role, we examined how the implementation processes of such AIS were influenced by the accountants’ power strategies, adopting an organizational power narrative inquiry grounded on the four power dimensions proposed in Hardy’s (1996) framework: power over resources, power over decision-making processes, power over meanings and power of the system. As a result, this study contributes to the literature available on AIS by discussing the strategic business partner role of (management) accountants in a specific case; and by offering new insights into AIS research under the topic of accounting change through the exercise of power. Our research also contributes to the literature on organizational power by providing theoretical developments to Hardy’s (1996) power framework.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationRobalo, R. C. & Moreira, J.A. (2020). The influence of power strategies in AIS implementation processes. International Journal of Accounting Information Systems, 39. doi: 10.1016/j.accinf.2020.100487pt_PT
dc.identifier.doi10.1016/j.accinf.2020.100487pt_PT
dc.identifier.issn1467-0895
dc.identifier.issn1873-4723
dc.identifier.urihttp://hdl.handle.net/10400.15/3197
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherElsevierpt_PT
dc.relation.publisherversionhttps://www.sciencedirect.com/science/article/pii/S1467089520300555pt_PT
dc.subjectStrategic accountants’ rolept_PT
dc.subjectAccounting information systemspt_PT
dc.subjectImplementation processespt_PT
dc.subjectPower Case studypt_PT
dc.subjectPublic sector organizationpt_PT
dc.titleThe influence of power strategies in AIS implementation processespt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.issue100487pt_PT
oaire.citation.titleInternational Journal of Accounting Information Systemspt_PT
oaire.citation.volume39pt_PT
person.familyNameCosta Robalo
person.givenNameRui Manuel
person.identifier.ciencia-idC319-94A7-18E6
rcaap.rightsclosedAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication4b61f785-fb15-4f23-b18a-3b530d943c0b
relation.isAuthorOfPublication.latestForDiscovery4b61f785-fb15-4f23-b18a-3b530d943c0b

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