The Role of Rules and Routines in ERP Implementation : - A case study of GE Healthcare in Uppsala

Abstract: The purpose of this paper is to investigate how the existing formal rules and informal routines are affected by management accounting change, such as an ERP implementation. This is interesting because, managing a large organization today is a complex task which demands efficient and accurate information systems in order for management to make the right decisions. Because of this demand for faster information spread, organizations have become more willing to spend money and resources on these functions. However the effects may not always be what was intended from the beginning. In this paper we have found that if the implementation is carried out with little regard to the local situation, existing rules, routines and institutions may lead to that employees and management become distanced from each other. This in turn can result in that management loses control over the daily work in some aspects, as employees find ways to work around the ERP system.