Information technology systems implementation and processes of integration and disintegration: case study evidence from Air Greenland

IF 2.4 Q2 BUSINESS, FINANCE Journal of Accounting and Organizational Change Pub Date : 2021-07-31 DOI:10.1108/jaoc-12-2019-0125
L. Balslev, S. Thrane, I. Friis
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引用次数: 1

Abstract

Purpose This paper aims to analyze the impact of information technology (IT) system implementation on the integration of data and information between sales and accounting departments, and how data integration affects relations with supplier and customers. Design/methodology/approach The change between three different reservation and distribution systems in an airline company was assessed over 20 years based on qualitative data collected while events unfolded and interviews that traced events retrospectively. Findings This study finds that data integration challenges affect the capacity to use revenue and sales data for control purposes and integrating with suppliers and customers. The systems either facilitated the ability to integrate sales and accounting data or enabled integration in wider supplier and customer networks. The implementation of different reservation and distribution systems resulted in a trade-off between integration within the firm and into wider customer and supplier networks. Research limitations/implications Data were mainly obtained from the focal firm, Air Greenland. The protracted study period meant that the data were not as concentrated as they would have been had the analysis been performed over a shorter duration or had the focus been on one implementation process. Originality/value Extant research suggests that integration challenges when implementing IT systems are caused by differences in information needs between groups with different logics. The authors illustrate how data integration is also a crucial challenge when implementing IT systems.
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信息技术系统的实施和整合与解体的过程:来自格陵兰航空的案例研究证据
本文旨在分析信息技术(IT)系统实施对销售和会计部门之间数据和信息集成的影响,以及数据集成如何影响与供应商和客户的关系。设计/方法/方法基于在事件展开过程中收集的定性数据和对事件进行回顾性追踪的访谈,对一家航空公司三种不同预订和分销系统之间的变化进行了评估。本研究发现,数据整合挑战影响了将收入和销售数据用于控制目的以及与供应商和客户整合的能力。这些系统要么促进了销售和会计数据集成的能力,要么使更广泛的供应商和客户网络集成成为可能。不同预订和分配系统的实施导致了公司内部整合与更广泛的客户和供应商网络之间的权衡。研究局限性/启示数据主要来自焦点公司绿地航空。较长的研究期间意味着数据不像在较短的时间内进行分析或侧重于一个执行过程时那样集中。原创性/价值现存研究表明,在实施IT系统时,集成挑战是由具有不同逻辑的群体之间的信息需求差异引起的。作者说明了数据集成在实现IT系统时也是一个关键的挑战。
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来源期刊
CiteScore
4.80
自引率
15.80%
发文量
30
期刊介绍: The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.
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