Näkymätön ERP : taloudellisen toiminnanohjauksen rakentuminen

ERP systems (Enterprise Resource Planning systems) are one of the most central elements in the organizations nowadays. However, at the present management accounting literature ERP system has been mostly taken for granted and relatively uncritically. Therefore, this study takes a new approach to the ERP system as an integration of human and non-human actors. The theoretical framework of this study is based on actor-network theory (ANT), object studies of science and technology literature and definition of invisibility. At the empirical part of this study the formation of ERP has been illustrated from the perspectives of three actors, which are ERP system vendor, top management and final end users.This study represents that integration in ERP means not only integration between the software modules and organizations, but also integration between invisible realities. At the same time this study illustrates, how the form of ERP is changing from the idea to the fact. In practice, ERP system vendor defines the ERP-idea, top management acts as a gatekeeper and a decision maker, and final end users give it form in production.In this process both ERP system vendors’ ‘wonderful reality’ and ‘reality of danger’, top management’s ‘reality of orientation’ and ‘reality of today’, and final end users’ ‘reality of white collars’ and ‘reality of blue collars and factories’ have their own roles. This means that ERP will not be constructed only in objective time and place as has been thought so far, but also in subjective time and place, which has been represented in this study.