Title: Accounting information system adoption in multi-site organisations

Authors: Edelmira Varela da Costa Trigueiros; Maria-Ceu Gaspar Alves

Addresses: University of Beira Interior, Estrada do Sineiro 6201-209 Covilha, Portugal ' University of Beira Interior and NECE Research Unit, Estrada do Sineiro 6201-209 Covilha, Portugal

Abstract: This study used institutional theory as a lens to understand how far institutional factors affect accounting information systems (AISs) adoption and use in multi-site companies. A qualitative case study approach was used to analyse how being part of a corporate group affected a subsidiary, regarding the implementation of an AIS more suitable to its particular needs of information. Also, how the situation is perceived by the AIS users in an ERP environment. Data was collected through observations, in depth interviews and document analysis. The results indicate that the majority of daily basis tasks depend on AIS, integrated in an ERP system, in order to function. The fact that it is headquarters who chose the AIS/ERP to be used, does not have a negative impact on the subsidiary company, because key factors were considered when selecting and implementing the system.

Keywords: accounting information system; AIS adoption; enterprise resource planning system; multi-site organisation.

DOI: 10.1504/IJBIS.2022.126133

International Journal of Business Information Systems, 2022 Vol.41 No.2, pp.236 - 257

Received: 21 Sep 2019
Accepted: 17 Jan 2020
Published online: 13 Oct 2022 *

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