Participation, Influence, Importance And Consideration: Management And Staff Perspectives Of A System Implementation At A National Accounting Firm

Abstract

Participation constructs from the budgeting, information systems, decision analysis and leadership research streams are summarized.  The author proposes that users and managers will use participation to further implementation outcome objectives that are relevant to themselves, requiring separate tracking of multiple implementation outcomes.  The proposed relationships were consistent with the case data, suggesting that future researchers should separate participation constructs into activities, influence, importance and consideration, which could help explain past mixed research results.  Suggestions for future research are provided.