Current evidence points to management accountants using traditional software (such as spreadsheets) for budgeting, ABC, balanced scorecards and other performance management techniques independent of, rather than integrated with Enterprise Resource Planning (ERP) Systems. While there has been some limited research on the effects of ERP systems on management accountants, this report provides a comprehensive analysis of the consequences of implementation of ERP systems for management accountants. • This report provides a theoretical basis for studying the impact of Enterprise Resource Planning (ERP) systems on management accounting and provides critical insights into the opportunities provided by ERP systems for the most efficient use of management accounting techniques. • The seven UK case studies of ERP implementations reveal the correlation between the success of the system implementation and the development of the role of management accountants in business partners thereby identifying the changes and skills required of management accountants. • The book provides guidance to management accountants on the changes they need to make in order to achieve the most from an ERP system implementation.

An investigation into the process of management accounting change triggered by IT implementation, comparing Enterprise Resource Planning with custom software in relation to change in management accounting rules and routines. This empirical study is based on four real cases from a transitional country (Egypt).

This paper seeks to show how our understanding of the effects of EPR systems on management accounting are influenced through “nudging” by researchers in their preamble before interviews begin. In particular, we examine how their preamble influences participants and affects their responses to subsequent open-ended questions. To carry out this study, we compare the findings of ERP systems use from Sanchez-Rodriguez and Spraakman (2012) with the findings of ERP system use from Spraakman et al. (2015). Both studies asked the same four questions, on the impact of IT (and ERP) systems on management accounting, but were administered to two groups of respondents, with different nudges. When the impact of ERP implementation on the physical, transactional, and information flows within the firm were nudged, the responses focused on how the chart of accounts had to be expanded to account for the additional data introduced by transaction processing. When the IT and ERP system knowledge and skills were nudged, the responses tended to emphasize analyses or the use of new information through the use of drill down functionality. This demonstrates that nudging in qualitative research augments our understanding of the impact of ERP systems on management accounting in practice. This research provides new insights and contributions to understanding how nudging affects or directs respondent assessments of the impact of ERP systems on management accounting.

This book analyses the role of Enterprise Resource Planning (ERP) and Business Intelligence (BI) systems in improving information quality through an empirical analysis carried out in Italy. The study begins with a detailed examination of ERP features that highlights the advantages and disadvantages of ERP adoption. Critical success factors for ERP implementation and post-implementation are then discussed, along with the capabilities of ERP in driving the alignment between management accounting and financial accounting information.The study goes on to illustrate the features of BI systems and to summarize companies’ needs for BI. Critical success factors for BI implementation are then presented, along with the BI maturity model and lifecycle. The focus of the research entails a detailed empirical analysis in the Italian setting designed to investigate the role played by ERP and BI systems in reducing information overload/underload and improving information quality by influencing the features of information flow. The practical and theoretical implications of the study are discussed and future avenues of research are suggested. This book will be of value for all those who have an interest in the capacities of ERP and BI systems to enhance business information quality.

A comprehensive review of contemporary research in management accounting. Provides a thorough critical analysis of recent issues published in the management accounting literature and identifies gaps for future research in each issue reviewed.

This paper seeks to show that the framing of qualitative research affects the responses received from respondents. Thirty-nine participants, including chief financial officers, from 20 major New Zealand firms were interviewed. The research demonstrates that framing the questions affects responses. The research also augments our understanding of the impact of ERP systems on management accounting and management accountants. More specifically, ERP provide the capacity to drill-down from financial numbers to non-financial numbers; and by supporting more granular and non-financial explanations, they allow for a more insightful understanding of the drivers of financial numbers.

An examination of the pros and cons of ERP systems and their role in e-commerce.