Accessing the impact of new integrated information system on firms with respect to management control change as an intervening variable: A study of  small and medium enterprise.

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Research Questions


–    In what ways does the the implementation of new technology create an effect on management control change?


–    What kind of impact does the new  technology have over older practices, assignments, organization control methods, systems,?


Field Of Research


With the rapid growth of technology, there is a need to access how businesses are adjusting to this change.This research investigates the process of change and to examine in more depth the nature of the changes in management control which comes together with the adoption of the new information systems within small and medium enterprises (Maria,2010).Most especially, acknowledging that management control change is a continuous organizational process rather than an outcome, the trajectory of which is shaped by a relentless interplay of several effects(Maria,2010).This research aims to explore how the implementation of a new integrated information technology contributes to this process.


Proposed Method

To solve this issue, the current research will combine both theoretical and emprical evidence. In this study a qualitative study will be a perfect fit for constructing the methodological base. According to Flick (2009), a qualitative study” provides a suiting fit for explorative studies researching less-known phenomena “.Additionally Bryman & Bell (2003), argued that “a qualitative research strategy emphasises on results based on words compared to quantitative studies’ foci on data quantification”. This justifies the methodological approaches chosen. Not only does a qualitative strategy focus on words instead of data quantification, other differences compared to quantitative research are presented by Bryman and Bell (2003).


The empirical evidence in this study will be based on an onging extensive case study of some Swedish SMEs.There is an evidence that only large firms have experience of these technologies for a relatively long-term period (Maria,2010). Only a few SMEs have adopted a new integrated information technology and a majority of the implementation projects are still evolving.








The research aims to investigate the inter-relationship between management control change and information system within SMEs. There will be a detailed analysis of all obtained data, which will provide me with the opportunity to have an in-depth analysis of these stages of transformation. As a result, I would be able to develop a conceptional framework that will explain why and how management control change and information system is continuously changing the shape of the business environment.






1.      Maria Pia Maraghini(2010), New Integrated Information Systems and Management Control Change in Small and Medium Enterprises.


2.      Flick, U. (2009). An introduction to qualitative research. 4th ed. London: SAGE.


3.      Bryman A. & Bell E. (2003). Business Research Methods electronic resource. Oxford University Press.