Begränsad kontroll? : En kvalitativ studie om ERP-systemets begränsningar på controllerns arbete med kalkyler

Sammanfattning

Background: ERP-systems have become a central component in corporate management control. Despite their potential to streamline information management, many controllers experience that these systems impose limitations on practical calculation work. Previous research, including Granlund & Malmi (2002), highlights that standardized ERP-systems do not always meet the organization’s need for flexibility, which may result in important calculations being carried outside the system. Purpose: The purpose of this study is to examine how ERP-systems constrain the controller’s role in their work with calculations. The study aims to provide a deeper understanding of the challenges ERP-systems pose in the design, analysis, and follow up of various calculations, ultimately leading to suggestions for improvements to ERP-systems. Method: A qualitative method was used through semi-structured interviews with six controllers from four different companies. The empirical data was analysed thematically using an inductive approach. Conclusion: The study indicates that ERP-systems often limit calculation work due to low flexibility, insufficient user-friendliness, and a lack of adaptation to the specific needs of controllers. This results in widespread use of workarounds, particularly Excel, which may compromise the quality of decision-making data. The study highlights the need to involve controllers in the system development and to invest in training and customization during the implementation.