The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context

Abstract

Background: Advanced, integrated information systems such as an enterprise resource planning (ERP) system have nowadays come to play such a crucial role for organizations and functions such as management accounting and control that in many cases, they would not function without the support of these systems. Public sector operations in general and municipal operations, in particular, are complex and require a lot of resources. Because of this, the managers working within this context need the support of advanced information systems to a large extent.

Keywords

• advanced information systems
• management accounting and control practice
• public sector
• d22
• m41