This study aims to analyse the role of the ERP system in supporting the management decision-making process by using institutional logics and institutional work perspectives. This study uses primary data through semi-structured interviews and applies NVivo software for coding management. It applies purposive sampling method and generate 2 key participants. Researchers used a qualitative method based on the concept of institutional logics and institutional work to analyse the suitability of the logics embedded in the ERP system with the institutional logics applied in XYZ. Identity of the company has been disguised to avoid unintended consequences. This study finds that organisation needs to synchronise its habits and culture with the system innovation, and vice versa. Moreover, this study finds that the works of actors are important in making successful ERP implementation. Organisation actors play significant roles through political, cultural, and technical works. This study contributes to current literature on how institutional works used to explain the works of actors in the implementation of innovation. Moreover, this study supports the argument about the importance of adjustment between system innovation and organisation logics during innovation implementation. AbstrakPenelitian ini bertujuan untuk menganalisis peran sistem ERP dalam mendukung proses pengambilan keputusan manajemen menggunakan logika institusional dan perspektif kerja institusional. Penelitian ini menggunakan data primer melalui wawancara semi terstruktur dan menggunakan software NVivo untuk coding management. Metode yang digunakan adalah purposive sampling dan menghasilkan 2 partisipan kunci. Peneliti menggunakan metode kualitatif berdasarkan konsep logika institusional dan kerja institusional untuk menganalisis kesesuaian logika yang tertanam dalam sistem ERP dengan logika institusional yang diterapkan di XYZ. Identitas perusahaan telah disamarkan untuk menghindari konsekuensi yang tidak diinginkan. Studi ini menemukan bahwa organisasi perlu menyelaraskan kebiasaan dan budaya mereka dengan inovasi sistem, dan sebaliknya. Selain itu, studi ini menemukan bahwa kerja aktor penting dalam membuat implementasi ERP berhasil. Aktor organisasi memainkan peran penting melalui kerja politik, budaya dan teknis. Studi ini berkontribusi pada literatur terkini tentang bagaimana kerja institusional digunakan untuk menjelaskan kerja aktor dalam implementasi inovasi. Selain itu, penelitian ini mendukung argumen tentang pentingnya penyesuaian antara inovasi sistem dan logika organisasi selama implementasi inovasi.
Purpose This case study aims to investigate the role of actors in the implementation of fair value standards in an emerging country, Indonesia. Design/methodology/approach This study uses semi-structured interviews with important actors within the local accounting profession, standard setting and regulatory environment, to analyse fair value accounting implementation. This study also incorporates information from press releases and newspapers, to provide a more comprehensive picture of fair value implementation. Findings First, professionals undertake routine actions, cultivate interests and strategically navigate their environment during the process of fair value standard implementation. Second, the role of appraisers becomes more prominent during this process. Third, government involvement is significant in ensuring the successful implementation of global accounting standards. Research limitations/implications First, differing localised contexts, including communities and actors, may shape how an emerging country undertakes the diffusion and implementation of global standards, which in turn can also lead to institutional change. Second, government involvement is crucial in supporting the implementation of global accounting standards within emerging economies. Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges. Practical implications Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges. Originality/value This study applies the concept of Institutional Work within Institutional Theory to explain how fair value standards are implemented within a localised emerging economy characterised by unique actor roles and goal-directed action.
Pengelolaan hutan sosial selama ini dijalankan secara manual, sehingga menimbulkan kendala dalam tata kelola organisasi, produksi, dan pemasaran. Pengabdian ini bertujuan untuk mengembangkan dan mengimplementasikan sistem tata kelola dan e-supply chain untuk peningkatan kapasitas perhutanan sosial. Pengabdian ini dilaksanakan dengan pendekatan berbasis masalah, yang terdiri dari pemetaan masalah, survei lapangan, pelatihan, dan implementasi sistem. Pengabdian ini bermitra dengan Gerakan Masyarakat Perhutanan Sosial (GEMA PS) yang mengelola 32.000 hektar lahan hutan sosial dan beranggotakan 60.000 petani hutan dan merupakan anggota tim percepatan penyelesaian konflik agraria dan penguatan reforma agraria. Kegiatan pengabdian diikuti oleh tim pengabdian dan para pengelola perhutanan sosial. Pengabdian ini berhasil mengimplementasikan sistem yang merupakan pengembangan dari hasil penelitian yang telah dilakukan. Dengan implementasi sistem tata kelola dan e-supply chain, pengabdian ini telah membantu para petani hutan untuk meningkatkan kesejahteraan mereka karena alur komoditas bisa diidentifikasi secara lebih akurat dan komoditas pertanian bisa sampai ke pasar dengan jalur distribusi yang pendek. Selain itu, dalam hal tata kelola organisasi, para pengelola perhutanan sosial akan mampu melakukan koordinasi dengan petani hutan dan memiliki informasi mengenai kemajuan pemanfaatan hutan sosial oleh petani hutan.
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