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Advisor(s)
Abstract(s)
This study used institutional theory as a lens to understand how far institutional factors affect Accounting Information Systems adoption (integrated in an Enterprise Resource Planning system) and use in a subsidiary. For this purpose and after an extensive review of the literature on the topic an empirical study is done. The research approach is qualitative and a case study research method has been used. The relevant information is collected via semi-structured interviews.
The result indicates that the large majority of daily basis tasks of the company studied depends on AIS (integrated in an Enterprise Resource Planning system) to function. And the fact that it is the Headquarters that chooses AIS/ERP to be used does not have a negative impact on the subsidiary company because the key factors are taken in considerations when selecting and implementing the system.
Description
Keywords
Accounting Information System Enterprise Resource Planning Institutional Theory Isomorphism Parent Subsidiary