TitleERP Systems and Management Accounting: New Understandings through "Nudging" in Qualitative Research
Publication TypeJournal Articles
AuthorsSpraakman, G, O’Grady, W, Askarany, D, Akroyd, C
JournalJournal of Accounting & Organizational Change
Date Published2017 In Press

This paper seeks to show how our understanding of the effects of ERP systems on managementaccounting is influenced through “nudging” by researchers in their preamble to interviews. In
particular we examine how a preamble influences participants and affects their responses to
subsequent open-ended questions. To carry out this study, we develop a conceptual framework
and compare the findings about ERP systems use from Sanchez-Rodriguez and Spraakman
(2012) with the findings about ERP system use from Spraakman et al. (2015). Both studies asked
the same four questions, on the impact of IT and ERP systems on management accounting, but
was administered to similar groups of respondents, using different nudges. When the impact of
ERP implementation on the physical, transactional, and information flows within the firm were
nudged, the responses focused on how the chart of accounts had to be expanded to account for
the additional data introduced by transaction processing. When the IT and ERP system
knowledge and skills were nudged, the responses tended to emphasize analyses or the use of new
information through the use of drill down functionality. The research herein provides new
insights and contributions to understanding how nudging affects or directs respondent
assessments of the impact of ERP systems on management accounting.