The influence of power strategies in AIS implementation processes

• Published in: International journal of accounting information systems 2020-12, Vol.39, p.100487, Article 100487
• Main Authors: Robalo, Rui C., Moreira, José António
• Format: Article
• Language: English
• Subjects: Accounting information systems; Case study; Implementation processes; Power; Public sector organization; Strategic accountants’ role
• ISSN: 1467-0895; 1873-4723
• DOI: 10.1016/j.accinf.2020.100487

•We analysed the implementation processes of two AIS in a public-sector organization.•We pointed out the accountants’ strategic business partner role in AIS implementation processes.•We studied the ways accountants exercised power throughout AIS implementations.•We offered new insights into AIS research under the topic of accounting change through the exercise of power.•We extended the Hardy’s (1996) power framework. This study is based on a longitudinal in-depth case study, conducted in a Portuguese public-sector organization, where the accountants adopted a strategic business partner role and promoted the implementation of two new accounting information systems (AIS), under the context of increasing business competition. Given their role, we examined how the implementation processes of such AIS were influenced by the accountants’ power strategies, adopting an organizational power narrative inquiry grounded on the four power dimensions proposed in Hardy’s (1996) framework: power over resources, power over decision-making processes, power over meanings and power of the system. As a result, this study contributes to the literature available on AIS by discussing the strategic business partner role of (management) accountants in a specific case; and by offering new insights into AIS research under the topic of accounting change through the exercise of power. Our research also contributes to the literature on organizational power by providing theoretical developments to Hardy’s (1996) power framework.