ABSTRACT
This chapter focuses on the background behind accounting information systems (AIS) and its role in changing organisations. Changing how things are done and processes are run in an organisation are typical management challenges. When trying to understand what drives change and how systems such as AIS contribute to this, a natural first step is to try to understand information systems as such. Processes that bring change in an organisation can be understood from different perspectives. From one perspective, change could be about incremental change, where on-going adjustments to new circumstances, or a fine-tuning of operations, are the focus. Managing change in an organisation is usually thought of as something realised over several phases. New systems and advanced analyses drive how management understands and make decisions within a company, decisions and actions that in the long-term end up in the AIS. From a work-centred perspective, operations and also changes in a process are about people, information and technology.
