Using accounting information systems by operations managers in a project company |
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| Institution: | 1. School of Technology Management, Eindhoven University of Technology;2. Department of Finance and Accounting, University of Twente, School of Technology & Management, P. O. Box 217, 7500 AE Enschede, The Netherlands;1. Health Services Research Centre, National Institute of Academic Anaesthesia, Royal College of Anaesthetists, Churchill House, 35 Red Lion Square, London WC1R 4SG, UK;2. UCL Department of Applied Health Research, UCLH NIHR Surgical Outcomes Research Centre, 1-19 Torrington Place, London WC1E, UK;4. Department of Anaesthesiology, Keck School of Medicine, University of Southern California, Los Angeles, California, USA;5. University of Southern California Centre for Health System Innovation, Keck Medicine of USC, 1510 San Pablo Street, Suite 600, Los Angeles, CA 90033, USA;1. Design Science Research institute, Netherlands;2. Ohio State University, USA;3. University of Twente, Netherlands;1. Alliance Manchester Business School, University of Manchester, United Kingdom;2. QUT Business School, Queensland University of Technology, Australia;1. University of Sussex, UK;2. Stockholm School of Economics, Sweden;3. Victoria University of Wellington, New Zealand;4. Victoria University of Wellington, New Zealand |
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| Abstract: | This paper describes the results of a case study that investigated the use of accounting information by operations managers in a road building company. There was considerable preplanning before the execution of project activities, but task uncertainty during execution created the need to take corrective action. Information on prices and expected costs was crucial for preplanning purposes. During project execution higher-level managers depended upon accounting information about actual project costs to be able to focus on low performing projects. Lower-level managers observed work on-site and they used information about the prices of various resources. Learning over time happened on the basis of experimenting with practical ideas and building a repertoire of solutions that worked (or did not work). The study suggests that under high task uncertainty in projects, accounting information may not take on the role of a ‘learning machine’ to help managers decide on action, because managers may supply action-centred skills to manage cost. Action-centred cost management strategies for negotiation and improvisation are not informed by accounting information that supports analytical cost management strategies. The study also suggests that direct observation of processes is more informative compared to the representation of these processes through accounting information, if the complexity of these processes is limited (few different input and output resources). |
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