Evaluating the Buy vs Build Dilemma: A Case Study Approach to Corporate Accounting Information Systems

Purpose: This study examines the buy-versus-build dilemma in corporate accounting information systems (AIS), with a particular focus on the decision-making process and its implications for the development of these systems.

Design: This research uses a qualitative method to study The Trio Borneo Medika, a trade company in Indonesia. It includes focus group talks with various departments and analyzes the data based on themes that emerge.

Findings: The study shows that custom-built systems fit specific business needs, but they can lead to longer delivery times and operating problems. Using ready-made software speeds up system setup and enhances business processes by following the best practices in the industry. A hybrid method has been developed as a good solution by combining customized parts with standard software.

Originality/Value: This study adds to existing knowledge by offering practical advice on whether to buy or build in AIS. It shows how combining both options can help achieve a good balance between customization and efficiency.