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ERP systems and management accounting: a multiple case study

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Purpose – The present study seeks to refine the findings and theory on the impact that enterprise
resource planning (ERP) implementations have had on management accounting. Specifically, the
purposes of this paper are to analyze the changes that ERP implementations have had on performance
measures, management accounting techniques, activities of management accountants, and the use of
non-financial information.
Design/methodology/approach – The controllers of 13 major Canadian firms were interviewed as
part of a multiple case study. Open-ended questions were used.
Findings – The research assesses how ERP implementations through more computational power,
relational databases, standardized state-of-the-art transaction processing, and extended chart of
accounts change management accounting. The enhanced computing power and overall standardization
lead to more accurate and timely information. The standardized transaction processing and the charts of
accounts have increased the availability of information from units and products previously deficient of
information, and ensured a consistency of information across all units and products. The
standardization and automation of transaction processing has reduced the amount of data entry done
by management accountants. Performance measures have been standardized, expanded to more units
and products, increased in accuracy, and produced more quickly. Management accounting techniques
have become more efficient and effective. Management accountants are less involved with data entry,
thus allowing them to undertake more analyses. Non-financial information is more extensive.
Originality/value – This research provides new insights or contributions to understanding how
ERP systems impact management accounting and management accountants. First, ERP
system implementations affect management accounting. Second, the three part lens or conceptual
framework – physical, transactional, and information – explicates the impact of ERP systems on
management accounting and management accountants. Third, understanding the impact is further
guided by recognizing the expanded chart of accounts inherent with ERP systems.

Keywords Management accounting, Enterprise resource planning systems, Case research,
Transaction processing, Chart of accounts, Transaction costs, Manufacturing resource planning, Canada

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Informasi Detail

Judul Seri

Qualitative Research in Accounting & Management

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

Qualitative Research in Accounting & Management Vol. 9 No. 4, 2012 pp. 398-414

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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