How Does Management Accounting Change under the Influence of ERP?

Slobodan Malinić · Mirjana Todorović

32 citations0/0 files storedEconomic Research-Ekonomska Istraživanja

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ERP Systems Implementation and Impact Accounting and Organizational Management Corporate Governance and Management

Abstract

Given the intensive application of Enterprise Resource Planning Systems (ERP), the focus of this study was to assess the ERP influence on management accounting of industrial enterprises. That is, the objectives are the identification and analysis of the ERP impacton the management accounting and management accountants. In order to realize these goals,nine Serbian companies of difl erent industry, which use SAP as a liding ERP software, have been surveyed. The conclusions are that SAP reduces the time required for the traditional tasks of management accounting, while increasing the time required for the activitiesof data analysis, performance measurement and subtle strategic reporting. Also, there is a significant change in the role of management accountants.

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References

1984Case Study Research: Design and Methods 2012Recenzja książki. Robert K. yin, Case Study Research. Design and Methods (fourth Edition), thousand Oaks, CA: Sage Publications, 2009 2000Conceptualizing management accounting change: an institutional framework 1990Researching management accounting practice: The role of case study methods 2003Examining the role of innovation diffusion factors on the implementation success of enterprise resource planning systems 2003Antecedents to management accounting change: a structural equation approach 2003ERP systems and management accounting change: opportunities or impacts? A research note 2001Financial impacts of enterprise resource planning implementations

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2021Does business intelligence mediate the relationship between ERP and management accounting practices?2019The impact of integrated information systems on management accounting 2022Enterprise resource planning (ERP) system implementation in a manufacturing firm: Rationales, benefits, challenges and management accounting ramifications

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