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Weekly UpdatesCONCLUSION
Support exists for the organizational and technological imperative regarding changes induced by information technology. The new information system was used to achieve company goals by facilitating business realignment. Expected organizational changes (Proposition 1) associated with improved information technology have taken place in the accounting function for both research sites. Support was found for both a flattening of the organizational hierarchy (as suggested by Pinsonneault and Kraemer (1993) and Huber (1990)), and the development of a networked organization (as suggested by Elliott (1992) and Fiedler et at. (1996)). At both sites, the number of reporting levels decreased and reporting relationships were no longer constrained by geographical locations within the organizational structure. In addition, overall accounting personnel-related costs declined at both research sites as headcount was reduced through system efficiency and restructuring.
A role of the cost accountants is to ensure the integrity of reported financial numbers associated with inventories and expenses. The manner in which these responsibilities are performed has changed dramatically. Each accountant interviewed cited a reduction in the manual activities of reconciling, calculating, and inputting necessary to perform their duties, as compared to the manual activities performed under the old system. Some accountants reported these clerical tasks had been replaced by other clerical activities. These new clerical activities were related to problems specific to certain plants and were not indicative of an overall replacement of old clerical activities with new ones. Many accountants expressed a belief that most new clerical tasks would disappear after plant personnel became fully accustomed to their new responsibilities. Manual accounting entries have been reduced significantly and the majority of accounting entry-generating activities have been moved to the plant. The accountants' r ole has expanded to include support or coaching for plant personnel as they perform activities that create accounting entries.
Accountants expressed a belief that their roles were evolving from a traditional recording function to an analyst position. Creating reports and explaining changes, trends, variances, and other issues, as well as forecasting future performance, will be future responsibilities according to most of the accountants. Some accountants stated they were much further away from this goal than others, however. Accountants viewed their positions as support personnel to decision-makers, and not as decision-makers themselves. As one accountant explained, a "company [in our industry] is going to be run by ... engineers. If it's not, then we're all in trouble." The observations in this case provide support for the changing roles of cost accountants from a scorekeeping orientation to an active support role in the decision-making process. Accountants are not only involved in providing cost support to local plants, but also to business controllers and managers involved in a decision process at a company level.
(*.) The authors thank both companies for participating in this project and for the cooperation received during the fieldwork portion of the project. The authors also thank Deborah Archambeault, Lori Kopp, Tom Lee, Lou Marino, Gary Taylor, two anonymous reviewers, and participants at the S. Paul Garner Center for Current Accounting Issues Research Workshop at the University of Alabama for their suggestions and insights on the paper.
(1.) Markus and Robey (1988) and Orlikowski (1996) use this term while Pinsonneault and Kraemer (1993) use "technological perspective," and Winter and Taylor (1996) use "technological determinism." The definitions for these terms are similar.
(2.) Markus and Robey (1988) use this term while Pinsonneault and Kraemer (1993) use "managerial perspective," and Orlikowski (1996) uses "planned change." The definitions for these terms are similar.
(3.) This is consistent with site selection criteria for case studies as discussed by Young and Selto (1993).
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