Publication Type

Journal Article

Version

publishedVersion

Publication Date

8-2018

Abstract

One common theme of Accounting Control System project failure centers on inadequate or inappropriate enactment of effective controls during project implementation. As Accounting Control Systems projects are viewed by many as a social process involving managing relationships among multiple stakeholders with diverse backgrounds and capabilities, there is a growing number of IS researchers that have utilized the social capital theory to examine the enactment of clan control during system implementation. Despite the growing interests, relatively little is known about the relationships between social capital and the formal as well as informal controls. Also, the moderating impact of social capital attributes interaction on social capital-control relationship also remains unknown. Employing concepts from control and social capital theories, this paper contributes to Accounting Control Systems implementation research by uncovering two types of social capital-control relationship with supporting case evidence – supplementary and synergistic. We also identified moderating effects on the social capital attributes interaction on the relationship with behavioral as well as clan controls. We conclude with suggestions for future research.

Keywords

Accounting control systems implementation, Social capital, Control, China

Discipline

Accounting | Asian Studies

Research Areas

Corporate Governance, Auditing and Risk Management

Publication

International Journal of Accounting and Financial Reporting

Volume

8

Issue

2

First Page

236

Last Page

257

ISSN

2162-3082

Identifier

10.5296/ijafr.v8i2.13134

Publisher

Macrothink Institute

Copyright Owner and License

Authors

Additional URL

https://doi.org/10.5296/ijafr.v8i2.13134

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