Putting IS and Organizational Change into Context: The Pros and Cons in Kibernetes
Based upon the framework of integrated information systems, this chapter aims to investigate the linkage between organizational evolution and the development of the infrastructure for management accounting in a specific context. The chapter analyses how the management accounting system is implemented, and the main strengths and weaknesses of the adopted solution, within Kibernetes RC, a software house belonging to a leading Italian group focused on public agencies. The software house has been committed in the last 2 years to the internal development of a specific management accounting system to drive the change from a small entity based on a centralized decision making model toward a medium-sized organization based on empowerment and delegation. Though findings deriving from the case study cannot be generalized, they provide insights in relation to the suitability of IS to achieve desirable effects of economic performance and social change within the organization.
KeywordsAccounting information systems (AIS) Management accounting Organizational change Integrated information systems Case study
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