Information Systems design for reporting and strategic purposes: Evidences from a Case Study

Abstract

This paper analyses the design and implementation of Information Technology Systems and their relationship with reporting processes. We propose an in-depth descriptive case study about a company that carried out a process of Business Process Reengineering (BPR) with the objective to analyse the management information needs and to select effective information systems to satisfy them. Several studies on this topic pay attention to the implementation of standardized software packages, where the possibility to choose application and functionalities seems limited to the management. Drawing on the new institutional sociology theory (Di Maggio and Powell, 1983, 1991), this paper analyses the selection and integration of information systems, on the bases of decision operated by CFO to create an effective reporting process. Starting from existing core software, The CFO decided to re-design the architecture of existing information systems, by selecting the most suitable information tools, rather than implementing a standardized software package. Drawing on the technical and institutional issues that led to information systems design, this research can have significant implications both for the researcher and for practitioners who are interested in information system design and its relationships with reporting processes for operational and strategic purposes.