Title by an relentless inter-play of several



Management Control Change of SMEs:  A Study of New Integrated Information Technology and Management Control Change of Swedish Small and Medium Enterprises.

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Research Questions


–    What kind of effect does the implementation of the new integrated technology create for management control change?


–    What kind of impact does the new integrated technology have over traditional control methods, systems, practices, tasks, organization, and role?



Research Field


With the rapid growth of technology, there is a need to access how businesses are adjusting with this change.This research aim to investigate the process of change and to examine in more depth the nature of the changes in management control which comes together with  the adoption of the new information technologies within small and medium enterprises.Most especially, acknowledging that management control change is a continuous organizational process rather than an outcome, the trajectory of which is shaped by an relentless inter-play of several effects.This research aims to explore how the implementation of a new integrated information technology contributes to this process. To address this issue, the current research combines theoretical and empirical insights. After having reviewed the literature on the main topics and produced a theoretical understanding to highlight the nature of the preceding changes, the research focuses on illustrative case study concerning a some small and medium enterprises in Sweden.

In the last few years some experimental, field and analytical research has explored the effects of the new ICT systems on management accounting and management accountant’s work (for example see: Fahy and Lynch, 1999; Maria, 2010; Maccarone, 2000; Booth et al., 2000; Caglio, 2003; Hyvönen, 2003, Scapens and Jazayery, 2003). Yet, these studies are mainly focus on management control, especially in SMEs: the effects of the adoption of the new integrated information technology (mainly enterprise resource planning systems – ERPs) are mostly studied within among organizations or large companies at least (Caglio, 2003, provides a longitudinal case study of a mediumsized company which explores the change in accountants’ expertise and role). On the other hand, it is also a fact that so far only large firms have experience of these technologies for a relatively long time period: few SMEs have adopted a new integrated information technology and most of the implementation projects still are going. This why I felt now is the right time to study these issues, as the physical developments in the firms can be observed.





The study aims to investigate the particular role played by the two-way relationship between ICT and management control. Through the experience lived at several SMEs.I will

have had the opportunity to go into the nature of these processes of transformation and to explore them in more depth, and as a result I would be able to developed an institutional framework to interpret how and why ICT and management control change evolve across time.





1.      Fahy MJ, Lynch R (1999) Enterprise Resource Planning (ERP) systems and strategic management accounting. Paper presented at the EAA 22nd Annual Congress, Bordeaux, France, 5–7 May.


2.      Maccarone P (2000) The impact of ERPs on management accounting and control systems and the changing role of controllers. Paper presented at the EAA 23rd Annual Congress, Munich,Germany, 29–31 March.


3.      Booth P,Matolcsy Z,Wieder B (2000) Integrated information systems (ERP-systems) and accounting practices – the Australian experience. Paper presented at the 3rd European Conference on Accounting Information Systems, Munich, Germany, 27–28 March.


4.      Maria Pia Maraghini(2010), New Integrated Information Systems and Management Control   Change in Small and Medium Enterprises.


5.      Hyvönen T (2003) Management accounting and information systems: ERP versus BoB. Eur Account Rev 12(1):155–173.


6.      Scapens RW, Jazavery M (2003) ERP systems and management accounting change: opportunitiesor impacts? A research note. Eur Account Rev 12(1):201–233.