Information Technology Systems Implementation and Processes of Integration and Disintegration: Case Study Evidence from Air Greenland

Lars Balslev, Sof Thrane*, Ivar Friis

*Corresponding author af dette arbejde

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

Abstrakt

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.
OriginalsprogEngelsk
TidsskriftJournal of Accounting and Organizational Change
Antal sider21
ISSN1832-5912
DOI
StatusUdgivet - 31 jul. 2021

Bibliografisk note

Epub ahead of print. Published online: 31 July 2021.

Emneord

  • Management accounting
  • Data integration
  • Information integration
  • Developing economies
  • Distribution systems
  • Supplier and customer relationship

Citationsformater