Advances in Enterprise Information Systems II – Møller & Chaudhry (eds)
© 2012 Taylor & Francis Group, London, ISBN 978-0-415-63131-0
IS technologies constraining and enabling powers in budgeting
W. Uppatumwichian
Department of Informatics, School of Economics and Management, Lund University, Lund, Sweden
ABSTRACT: Budgeting is one of the oldest and the most popular organisational decision-making
and controlling mechanisms. Although not new, information system (IS) technologies are not
developed to support the process fully. Based on the structuration theory, this paper uses the
concept of human agencies to examine how users interpret different types of IS technology, which
are commonly used in budgeting, such as ERP systems, spreadsheets and business ...