Accounting information system change in an agriculture company: Examination using burns and scapens framework

Abstract

This paper presents the findings of investigation on the accounting information change (AIS) in an agriculture company following the change in its business model and organisational structure due to government policy. This study adopted the Burns and Scapens’ framework that identified three dichotomies--namely, evolutionary vs revolutionary, progressive vs regressive and formal vs informal in facilitating the understanding of change. Using an interview approach, this study found that the AIS structure has experienced a major transformation due to which the existing SAP system was upgraded and integrated with five new systems. The nature of change in the upgraded SAP is evolutionary in nature. In terms of a progressive or regressive change, the upgrading process of SAP seems to be a progressive one rather than regressive. Finally, the company adopted the top down approach, which is an indication that the company has adopted a formal change. Several strategic allocations such as sufficient resources and funds, the use of external and internal experts, top management participation and also education and training were provided to ensure the success of AIS change. The findings of this study can serve as a guideline for business practices and also contribute to academic knowledge and literature.