This article identifies barriers that small and medium-sized enterprises (SMEs) encounter when they openly innovate, according to the open innovation (OI) mode used (inbound, outbound, coupled). A qualitative analysis—involving seven case studies of SMEs active in digital (high-tech) or social economy (low-tech) sectors—reveals that they face more internal than external OI barriers. Overall, the nature of the barriers does not vary across OI modes, but their intensity does. With regard to external barriers, the results reveal a “tribe syndrome,” such that SMEs resist opening up to other firms that do not share the same values.
Purpose-This paper's aim is to study the impact of an Integrated Financial System implementation on Accountant profiles in a Swiss public administration. We observe the following variables: Accountants' skills, Accountants' functions, and Accountants' educational backgrounds. Each variable was studied before and after the implementation. Design/methodology/approach-Our study is an empirical research based on a case study using interviews. We designed a questionnaire that we discussed with participants in order to determine how they perceive Accountants' job profiles. Findings-Our main finding concerned Accountants' educational backgrounds. In the public administration that we studied, Accountants tended overall to lack the specialized knowledge necessary to work with the complex tools in an Integrated Financial System. We also confirmed other authors' findings, that the necessary skill sets change when an Integrated Financial System is implemented. Actually, we found that job descriptions did not change after the implementation as much as we expected they would. Research limitations/implications-Our findings are based only on participants' perceptions, because documentation was difficult to obtain. Our small sample size also did not allow for generalizable results. Practical implications-Public administrations must carefully determine the skills necessary for the accounting staff to work within an Integrated Financial System. Job descriptions must be adapted and prospective new hires should have higher qualifications as well as better accounting and ERP knowledge. Originality/value-Our research was conducted using an ethnographic approach that compared and analysed perceptions from a diverse sample of government employees. Our sample population was chosen from among different departments and functions.
We have conducted research in an attempt to understand why the accounting function of a Swiss public administration has significantly changed following the implementation of an ERP system. To study this social phenomenon, an ethnography research strategy was followed. This approach is well suited for situations facing deep structural changes such as the transformation of a profession. The sample consisted primarily of accountants, accounting managers, and related professions. We have structured the analysis around the 3 following axes: 1. organizational structure changes, 2. standardization and centralization processes, and 3. centralization’s effect on accounting tasks. Research findings and analyses indicate that the power of each public administration department under review is very strong to the point that it has negatively impacted the necessary standardization imposed by an ERP system implementation. So, the full potential of the ERP is not exploited at all. However, the financial statements can now comply with international standards such as International Public Sector Accounting Standards (IPSAS). Consequently, our case study shows that an ERP implementation project cannot be managed in the same manner as those realized in the private sector.
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