Title: Conceptual fluidity in the study of accounting information systems: the case of corporate performance management
Authors: Urban Ask; Johan Magnusson
Addresses: Department of Business Administration, School of Business, Economics and Law, University of Gothenburg, P.O. Box 405, SE-405 30 Gothenburg, Sweden ' Department of Business Administration, School of Business, Economics and Law, University of Gothenburg, P.O. Box 405, SE-405 30 Gothenburg, Sweden; The Norwegian School of IT, Schweigaardsgate 14, N-0185 Oslo, Norway
Abstract: The aim of this study is to contribute to the field of accounting information systems (AIS) through an illustration and discussion of the conceptual fluidity of one specific technology (corporate performance management, CPM). This is achieved through a synthesising content analysis of proprietary industry analyst reports from 2002 to 2010. The study finds that CPM displays a high degree of conceptual fluidity, and, based on this, two research strategies informed by the sociomaterial perspective are proposed. The study discusses how an increased understanding of the conceptual fluidity of AIS technologies can be taken into account in future research. The implication of this study is a more informed approach in the study of; and, the design, adoption and diffusion of AIS technologies.
Keywords: conceptual fluidity; accounting information systems; AIS; corporate performance management; CPM; sociomateriality; industry analyst reports; firm performance.
International Journal of Business Information Systems, 2013 Vol.14 No.3, pp.280 - 304
Received: 08 May 2021
Accepted: 12 May 2021
Published online: 02 Sep 2013 *