Challenges And Benefits For Management Control SME Context (Article Critique Sample)
review of the article
Teittinen, H., Pellinen, J., & Järvenpää, M. (2012). ERP in action — Challenges and benefits for management control in SME context. International Journal of Accounting Information Systems, 1-19.
(ERP in action — Challenges and benefits for management control in SME context)
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Enterprise Resource Planning Systems is an issue that has attracted a number of views from various scholars due to the ever-evolving need of managing business data. This paper will therefore critically review an article by Marko Jдrvenpдд, Jukka Pellinen and Henri Teittinen, ‘ERP in action — Challenges and benefits for management control in SME context’ from the International Journal of accounting Information Systems these authors embarked on their research because they found the existing literature has limited information relating to the impact of the Enterprise Resource Planning Systems to the control that management has with respect to using this as the main technological platform. With this therefore the article under review, has sought to link theories to the benefits linked to the Enterprise Resource Planning Systems to all the levels in an organization, the issues that may come up as challenges as a result of adopting this system within a span of four years as well as the circumstances that may make such issue to come up.
Use of other literary sources to justify the study
Using Granlund, (2011), Teittinen et al, pointed out that most of the research that has been conducted in most of the accounting information systems is mostly on decision-making aspects thus giving very minimal information on matters that affect management control. To further confirm the need for their research, Teittinen et al., make use of other works such as Newell et al., (2003) that state the need for more information on empirical evidence on the manner in which these Enterprise Resource Planning Systems have had an impact on the management control practices. Teittinen et al., further review a number of literary sources such as Anthony and Govindarajan, (1998), on Enterprise Resource Planning Systems with respect to management control. Most of the earlier cited sources are mainly used to give a clear distinction between management control, strategic planning, and task or operative control. Some literatures reviewed are inclined to definitions and the different functions within the organization with regards to the Enterprise Resource Planning Systems. Further, Teittinen et al., through the works by Dechow and Mouritsen (2005), bring out a paradoxical in the use of and implementation of Enterprise Resource Planning Systems, since they are usually offered as a solution to management in terms of control, and in the analysis by the aforementioned authors point out that management control cannot be deliberated upon in a technological context. They further point to the deficiency of previous research through Granlund (2011) affirming that such systems could either facilitate or restrain some aspects of management control, but these are not easily notable by any decision-makers. Another issue that they bring up, lies in the fact that most of the research interviews carried out earlier were skewed towards top managers who only had positive issues to point out with respect to these systems, but Teittinen et al have used other authors such as Dechow and Mouritsen (2005), who aid in their argument that these systems are not as efficient as most top managers claim. Thus using these people as a case to argue for the benefit of these systems in terms of management control, only works to give information that is inaccurate. Teittinen et al., also note that most of the earlier research carried out on the Enterprise Resource Planning Systems mainly focused on the great multinational and global organizations, yet the smaller firms have also been actively involved in the implementation of the Enterprise Resource Plan
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