Qualitative Research in Accounting & Management

ERP systems and management accounting: a multiple case study

Cristbal Snchez-Rodrguez Gary Spraakman
Article information:
To cite this document:
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

Cristbal Snchez-Rodrguez Gary Spraakman, (2012),"ERP systems and management accounting: a

multiple case study", Qualitative Research in Accounting & Management, Vol. 9 Iss 4 pp. 398 - 414
Permanent link to this document:
http://dx.doi.org/10.1108/11766091211282689
Downloaded on: 09 February 2017, At: 07:43 (PT)
References: this document contains references to 35 other documents.
To copy this document: permissions@emeraldinsight.com
The fulltext of this document has been downloaded 4276 times since 2012*
Users who downloaded this article also downloaded:
(2012),"The ERP system impact on the role of accountants", Industrial Management & Data Systems,
Vol. 112 Iss 1 pp. 83-101 http://dx.doi.org/10.1108/02635571211193653
(2014),"The effects of ERP systems implementation on management accounting in Iranian organizations",
Education, Business and Society: Contemporary Middle Eastern Issues, Vol. 7 Iss 4 pp. 245-256 http://
dx.doi.org/10.1108/EBS-03-2014-0020

Access to this document was granted through an Emerald subscription provided by emerald-srm:604154 []
For Authors
If you would like to write for this, or any other Emerald publication, then please use our Emerald for
Authors service information about how to choose which publication to write for and submission guidelines
are available for all. Please visit www.emeraldinsight.com/authors for more information.
About Emerald www.emeraldinsight.com
Emerald is a global publisher linking research and practice to the benefit of society. The company
manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as
providing an extensive range of online products and additional customer resources and services.
Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee
on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive
preservation.

*Related content and download information correct at time of download.

 The current issue and full text archive of this journal is available at
www.emeraldinsight.com/1176-6093.htm

QRAM
9,4 ERP systems and management
accounting: a multiple case study
Cristobal Sanchez-Rodrguez and Gary Spraakman
398 School of Administrative Studies, York University, Toronto, Canada
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

Abstract
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
Paper type Research paper

1. Introduction
Information technology (IT) has taken over the firms financial ledgers and reporting
systems, and management accounting is no longer possible without it (Granlund and
Mouritsen, 2003). IT systems, especially enterprise resource planning (ERP) systems,
have tended to be the essential carriers of management accounting information and the
most important driver of recent changes to management accounting (Granlund, 2007).
In the last 20 years, ERP systems have become increasingly popular with mid-sized and
Qualitative Research in Accounting & even smaller firms. ERP systems are no longer restricted to large firms. An ERP system
Management consists of a single database that integrates a suite of software for streamlining business
Vol. 9 No. 4, 2012
pp. 398-414
q Emerald Group Publishing Limited
1176-6093
The authors would like to thank the Canadian Academic Accounting Association and SAP
DOI 10.1108/11766091211282689 Canada for financial support.
 processes and for facilitating the flow of data and information among all business ERP systems
processes of a firm and among trading partners (Wier et al., 2007). A number of articles and accounting
have analyzed the implications of ERP system adoption for the management accounting
profession (Booth et al., 2000; Caglio, 2003; Spathis and Ananiadis, 2005; Spathis, 2006) and
there seems to be some agreement in the literature that ERP adoption brings changes to
management accountants responsibilities (Berry et al., 2009). The research on the effect of
IT and ERP systems on management accounting is still at a relatively foundational stage 399
(Sutton, 2006; Granlund, 2007; Kallunki et al., 2011). What is missing in the literature, and
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

the problem being addressed by this research, is a more detailed analysis of whether and
how ERP implementations have changed management accounting. In effect, what is
needed is an updating of Granlund and Malmi (2002), which was based on empirical
observations from the late 1990s. To deal with some contradictory evidence, often from
examining a single dimension, we will examine four dimensions of management
accounting simultaneously: performance measures, management accounting techniques,
management accountant activities, and non-financial information.
Granlund and Malmi (2002) and Scapens and Jazayeri (2003) provided a base for the
subsequent studies on the impact of ERP systems on management accounting and
management accountants. In assessing this research Granlund (2011, p. 5) concludes the
impact of IT, and more specifically of ERP systems, on management accounting has
been studied relatively little, although the number of studies in the field seems to be
increasing. Too much of that research, says Granlund (2011), has not produced a clear
understanding of the relationship between ERP systems and management accounting.
In conducting this research, it is recognized that the impact of an ERP system can be
understood by examining its three flows physical activities, the processing of
transactions, and the provision of information (Magal and Word, 2009). ERP systems
require transaction processing, and often the underlying physical flow of business
activities, to follow state-of-the-art or best practices and to be accurate. This base of
transactional accuracy and comprehensiveness, in turn, ensures the provision of more
accurate, timely and comprehensive information including improvements to
management accounting information. ERP system, with their single database concept,
contribute to information system integration and perceived systems success (Chapman
and Kihn, 2009). From this premise of transaction and information enhancements, our
present research with the assistance of a three part conceptual framework physical,
transactional, and information questions how ERP systems impact management
accounting and management accountants. Specifically, the purposes of this paper are to
analyze the changes that ERP implementations have brought to:
. performance measures;
.
management accounting techniques;
.
the activities of management accountants; and
.
the use of non-financial information.

By change, we are referring to how management accounting and the activities of

management accountants have tended to differ after the implementation of ERP
systems from what they were previously.
The remainder of this paper is organized as follows. We begin with a review of the
literature, followed by a discussion of the methodology. The paper continues with
 QRAM a presentation of the findings, followed by the discussion, before the conclusions and
9,4 implications are presented.

2. Literature review
The academic literature on the impact of ERP systems on management accounting and
management accountants has had a relatively short life for two reasons. First, ERP
400 systems have only existed since the 1990s and, second, the impacts have been studied
even more recently. Two seminal studies are Granlund and Malmi (2002) and Scapens
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

and Jazayeri (2003). Granlund and Malmi (2002) undertook exploratory field studies at
ten firms. They recognized that ERP systems provided easier and faster access to
standardized operational data, enhanced forecasting, emphasized the accounting
department as the nerve center, reduced the need for accountants to handle routine
tasks, and gave accountants more time for sophisticated analyses. Nevertheless, they
concluded (Granlund and Malmi, 2002, p. 309) that there has been no major direct or
indirect impact so far on management accounting and management control systems.
Granlund and Malmi (2002) appear to be assessing the impact of ERP systems on
management accounting from the third or information level, rather than the physical and
transactional levels, in recognizing the greater ease and speed in accessing standardized
data and in recognizing that the work of management accountants had shifted towards
more analysis and fewer routine tasks. In recognizing better information, they did not
mention that significant changes to transaction processing were necessary for better
information. Moreover, they did not mention the standardization of the state-of-the-art
physical processes that were necessary to support improved transaction processing.
In the other seminal paper, Scapens and Jazayeri (2003) conducted a longitudinal case
study of an ERP implementation at a division of a large multi-national firm. Succinctly,
they expressed two conclusions. ERP systems have four attributes regarding
management accounting information: integration, standardization, routinization, and
centralization. According to Scapens and Jazayeri (2003), these attributes led to changes
in management accounting in the following way: with the elimination of routine
management accounting tasks, line managers required more accounting knowledge,
meaning management accountants were provided with more forward-looking
information, creating wider roles for the management accountants. As with Granlund
and Malmi (2002) and Scapens and Jazayeri (2003) have basically looked at the
informational level of the impact of ERP systems on management accounting and
management accountants. Again, the physical and transactional impacts of ERP
systems have been largely omitted.
Building on the premise of better information, Quattrone and Hopper (2005)
examined the impact of ERP systems on the distance between headquarters and
scattered subsidies. Reducing distance is one of the many advantages of ERP systems.
With the use of relational (shared) databases and the resulting enhanced information at
the two subject multi-national organizations, the authors expected that the distance
between the controller and the controlled would be eliminated. These expectations were
possible on the premise that better information allowed more control. It should be noted
that the authors were only considering the information part of our physical,
transactional, and information conceptual framework. Only one of the subject
organizations used the ERP system to break down functional barriers and distances.
The other maintained existing distances in pursuit of improved operations.
 These findings showed that ERP systems did not necessarily reduce distance. Instead of ERP systems
examining the impact of ERP systems on centralization, the research undertaken in this and accounting
paper will explicitly examine the impact of ERP systems, particularly its attributes, on
management accounting and management accountants.
We expect that this lack of understanding of the impact of ERP systems on
management accounting and management accountants has occurred because of the
failure to recognize the three parts of the impact of ERP systems: physical, 401
transactional, and information. The literature will now be reviewed on how ERP
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

system implementations in firms lead to changes to:

.
performance measures;
.
management accounting techniques;
.
management accounting activities; and
.
non-financial information.

Performances measures
In a simpler organization with only a financial accounting system, performance
measures are generally restricted to financial measures. ERP systems are likely to
include performance measures that are both financial and non-financial, and to provide
easier and faster access to (standardized) operational data (Granlund and Malmi,
2002, p. 307). ERP systems are unlikely to increase the number of financial
performance measures. Similarly, in a longitudinal study of an ERP implementation in
one firm, Hakkinen and Hilmola (2008, p. 299) found that there was an increased
amount of integrated and transparent information. The information improvements
were not observed to change the actual performance measures.
Granlund (2011) argues that most of the prior research has focused on isolated or
restricted areas rather than on the interplay between ERP systems and management
accounting. Quattrone and Hoppers (2005) concern with ERP systems reducing control
distance is an example of a restricted focus. It is more prudent to recognize that ERP
systems improve transaction processing and thereby improve the quality of information
used for measuring performance. In short, prior literature has not seriously recognized
the impact of ERP systems on accuracy and timeliness of management accounting
performance measures.

Management accounting techniques

According to prior research, ERP systems do not appear to change the techniques
of management accountants, such as budgeting, and variance analysis. The previously
cited study by Granlund and Malmi (2002) found that ERP systems did not change
management accounting and control. They reached their conclusion because many of the
management accounting techniques operated separately from the ERP systems. Similarly,
Scapens and Jazayeris (2003) concluded that there were no fundamental changes in the
nature of the management accounting techniques after the implementation of an ERP
system. Rom and Rohde (2006, p. 61) also found from a survey of 349 Danish companies that,
overall, ERP systems had a limited role in changing management accounting techniques.
Although not contradicting Granlund and Malmi (2002), Scapens and Jazayeri
(2003) and Spathis and Constantinides (2004) found that ERP systems made possible
more in-depth analysis due to additional and consistent information. They gave
 QRAM an example that profitability analysis can be expanded to heretofore uncovered
9,4 business segments and products. From a case study of the impact of an ERP system on
the roles of accountants in a single firm, Caglio (2003) observed that a higher degree of
standardization of accounting activities and practices led to the need for integration
and inter-functional collaboration. Moreover, the accounting department acquired a
more prominent role in the management of the new ERP system. These changes were
402 related to the attributes of ERP systems such as the shared database leading to the
centralization of records (Quattrone and Hopper, 2005).
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

The literature tends to jump from the processing of transactions by ERP systems to
changes to management accounting and to management accountants activities. There
is not adequate specification of how changes at the transactional level affect the
information level. The latter location is where management accounting is located. Our
flow conceptual framework of physical, transactional, and information will allow for an
integrated assessment of the impact of ERP systems on management accounting.

Management accounting activities

Granlund and Malmi (2002) found that ERP systems caused the work of management
accountants to de-emphasize routine tasks, such as data entry, in favour of (hopefully)
analyses. Similarly, Scapens and Jazayeris (2003) found that there were changes
regarding the activities of management accountants, e.g. the elimination of routine jobs,
the need for line managers to have accounting knowledge and thereby to depend less on
management accountants, and the opportunity for management accountants to acquire
wider roles. However, both sets of authors claimed that the ERP systems were not the
driver of these changes but rather some of its characteristics, and these characteristics
opened up certain opportunities and facilitated changes that were already taking place
within the firm. We do not agree; the reduction of data entry involvement of management
accountants is directly a result of ERP systems standardizing transaction processing.
Lodh and Gaffikin (2003) undertook a field study of the implementation of an
integrated accounting and cost management system. They reported that introducing
this ERP system led management accountants to become business process analysts and
to be more involved with process improvements at all levels. This was an example of
Scapens and Jazayeris (2003) expectation for management accountants to acquire
additional responsibilities. Lodh and Gaffikin (2003) found the number of
number-crunching accountants was expected to decrease as more transactions were
done by ERP systems, and that management accountants could also become
(information) systems administrators. Similarly, Caglios (2003) research also showed
that when more of the transactions were done by an ERP system, there were hybrid
positions combining management accounting and IT. Lodh and Gaffikin (2003) also
noted that as their work became more IT intensive, management accountants were
expected to improve their IT capabilities. This was supported by Rikhardsson and
Kraemmergaards (2006) claim that changes in the roles of management accountants due
to ERP implementations are leading to changes in their skill sets.
The literature in this subsection suggests that ERP system implementations change
the activities of management accountants. However, the literature is less precise
in explaining how this comes about. There are suggestions that some of these changes
could have occurred anyway, which ignores the obvious takeover of transaction
processing by ERP systems. The real shortcoming is that there is insufficient
 understanding of if and how ERP systems change the processing of transactions and ERP systems
subsequently the activities of management accountants. and accounting
Use of non-financial information
ERP systems are systematically involved with non-financial information while
processing transactions to do with recording sales, paying accounts, manufacturing
products, ordering inventory, etc. By dealing with transactions, ERP systems have the 403
advantage of being innately attuned to non-financial information. The literature is vague
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

on the linkage between transaction processing and non-financial information. For

example, Dechow and Mouritsen (2005) used actor-network theory to understand how two
firms pursued integration of management and control through ERP systems. They found
that the ERP systems led to information use shifting from financial to non-financial.
According to Dechow and Mouritsen (2005), control in an ERP setting is not limited to
financial information; ERP systems allowed non-financial or non-accounting information
to be more dominantly used for control. Specifically, they say:
[. . .] control cannot be studied apart from technology [i.e., ERP systems] and context because
one will never get to understand the underlying infrastructure the meeting point of many
technologies and many types of controls (p. 691).
Relatedly, Spathis and Constantinides (2004) surveyed 26 firms in Greece that had
implemented ERP systems. They reported that the main changes relevant to
management accounting practices were the introduction of non-financial performance
indicators and profitability analysis by business segment and product.
More recently, Kallunki et al. (2011) found that ERP systems affected financial
performance but not directly. ERP systems positively affected formal management
control systems, which were positively related to non-financial performance, which in
turn positively affected financial performance. These findings were based on a mail
survey of 70 Finnish firms.
These studies fail to recognize that as ERP systems takeover transaction
processing, there is a growth in non-financial data, which becomes the source of
non-financial information. For example, with an ERP system handling purchasing,
information on (non-financial) quantities becomes readily available.
Drawing on a longitudinal case study, Spraakman (2010) examined the impact of an
ERP system (Retek) on the management accounting practices of a Canadian retailer. The
firm had the typical management accounting techniques of planning, capital budgeting,
budgeting, operating statements, and internal audit, which had not changed to any
significant extent since the 1970s. However, after 2000 with the implementation of an
ERP system, inventory recording changed, and changed significantly, for the first time
in more than a century. Instead of being tracked only in financial terms, inventory was
also tracked in non-financial or real physical terms. As a series of transactions, inventory
could be ordered and tracked in physical terms from requirements, purchasing,
transportation, to shelves and sales. There was no need to aggregate with monetary
terms, thus (non-financial) qualitative attributes could be preserved with the Retek ERP
system. Retek has a very detailed chart of accounts for operating merchandising
or inventory systems (Spraakman, 2010). The information on physical inventory was
joined to the financial chart of accounts through the firms Oracle financial system,
which had a specialized retail accounting module, a human resources (HR) module, etc.
 QRAM These two systems operated as one system allowing the financial chart of accounts to be
9,4 part of a supply chain. In effect, the retailer was competing with its supply chain, using
an expanded chart of accounts that tracked physical inventory with barcodes.
Accordingly, the chart of accounts was no longer restricted to monetary abstractions.
Now management accountants had access to additional non-financial information.
Spraakmans (2010) research was a longitudinal study of the management
404 accounting techniques at one company. In effect, it was a study of how management
accounting techniques and sets of techniques were replaced over time. In contrast, the
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

current study focuses more narrowly at a point of time on four management accounting
dimensions, one of which includes management accounting techniques. Rather than
describing the forces that lead to the addition or replacement of management accounting
techniques, this study describes how ERP systems affect: performance measures,
management accounting techniques, activities of management accountants, and
non-financial information.
Norreklit (2003) has argued that with balanced scorecards the relationship between
non-financial measures and financial measures is one of logic rather than
cause-and-effect or being empirical. In contrast, this retailers ERP system explicitly
transferred actual physical inventory items into financial numbers (Spraakman, 2010).
Contrary to Norreklit (2003), there was complete coupling. Previously, there were
logical relations among plans, capital budgets, budgets, financial statements,
and inventory records. However, now the relationship between (non-financial)
physical inventory items and the corresponding financial transactions on the balance
sheet and income statement demonstrated a causal relationship. It is expected that this
causal relationship is not limited to the ERP system of one retailer.
In concluding this section, it is useful to note that the literature indicates that better
decision making is a major benefit derived from ERP systems (Spathis and Ananiadis,
2005; Spathis, 2006; Lea, 2007). Decision making is facilitated by analyses using more
timely and accurate information. Further, because of the standardized transaction process,
data and information becomes more accurate, and the analyses such as sales forecasts
become more effective. In the end, the benefits derived from the use of ERP systems
contribute to management accountants improved responsiveness to accounting problems
and customer service. Nevertheless, Rom and Rohde (2006, p. 61) conclude that empirical
studies with ERP systems have no significant relationship to reporting and analysis,
budgeting, non-financial, external and ad hoc management accounting, and allocation of
costs. However, the relationship between ERP and management accounting is complex
and requires more research (Spathis and Ananiadis, 2005; Berry et al., 2009). There is still a
need to assess how ERP systems change management accounting.

3. Methodology
We want to more clearly understand how an ERP system affects management accounting
and management accountants, specifically in terms of: performance measures, techniques,
activities, and the use of non-financial information. These topics or themes can be posed as
questions in a non-intervening way to practicing management accountants. Answers to
these questions will allow us to refine the underlying conceptualization behind each
of these questions by adding more precision to the constructs and propositions
(Keating, 1995). Thus, we want to describe and explain, as well as potentially to predict
existing reality by more clearly specifying existing theory (Lukka, 2005).
 This is qualitative research, which according to Vaivio (2008), should be applied to ERP systems
contemporary concerns for practice improvement. This research can add to the important and accounting
contemporary topic in qualitative management accounting of hybridity (Vaivio, 2008)
since it analyzes the changes to traditional management accounting practices caused by
the adoption of new IT technology such as ERP systems. Given the investigative nature of
the research to refine theory, a case study method was considered appropriate (Northcott
and Doolin, 2008; Keating, 1995). A cross-sectional or multiple-case study was deemed to 405
be the most appropriate study method to administer the four questions. Justification for
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

this choice comes from Lillis and Mundy (2005, p. 122), who argue:
More generally, cross-sectional field studies can deepen our insights into the constructs and
relations commonly studied empirically. Compared with studying management accounting
phenomena in individual cases, cross-sectional field studies can broaden our understanding
by detecting cross-case patterns in specific issues that are otherwise embedded in detailed
case write-ups. For example, cross-sectional field studies can detect and document variation
in interpretations of practice defined variables [. . .] or theory-defined variables with a social
interpretation such as goal difficulty or flexibility.
Since the primary objective of the study was to understand the changes experienced by
management accountants as a result of the adoption of ERP systems, controllers from
Canadian companies having implemented ERP systems were considered to be the most
appropriate participants for the study. These companies were selected on the advice of
three consultants who specialized in ERP implementations. Personal interviews were
conducted at 13 companies chosen from Canadas Top 500 companies, each
representing a different industry or sector.
An interview approach was used to gather the responses to the questions (Hussey and
Hussey, 1997). Rather than taking verbatim notes, which are prone to errors and bias, an
interview protocol checklist was employed on which notes and annotations were made
as the interview progressed (Fielding, 1993). The telephone interviews, which were
conducted during the months of December 2008-March 2009, lasted for about 45 minutes
on average, ranging from 30 to 60 minutes. Notes recorded taken during each interview
were converted to typed documents at the end of the telephone conversation.
Table I shows each firms main activity or product, company size as measured by
revenue, and the stage they were at in terms of the adoption of an ERP system. It needs to
be recognized that there are a number of stages and substantial lags involved in the time
required for implementing ERP systems. Consequently, the actual adoption of ERP is on
a continuum, rather than a close-ended question of yes or no (Hyvonen, 2003).
The complexity of ERP systems gives rise to substantial implementation costs, and
not all implementations are successful (Ehie and Madsen, 2005). Thus, we are
considering a biased subset of firms those that had successful ERP implementations.
Companies may not always implement, even with time, all modules available for their
ERP system. Consequently, the stage of adoption of the ERP system was measured with
an ordinal scale similar to those used in previous studies (Norris et al., 2005). Firms were
evaluated on a five-point scale (1 no ERP system, 2 implemented some modules but
none functional, 3 some modules are functional, 4 most modules are functional,
5 fully integrated ERP system) using information obtained from public sources
(e.g. annual reports or trade magazines) published between 1992 and 2008. This
information was then validated by the three ERP consultants and by asking the
interviewees to comment on the assessment for their company. Then, scale values were
 QRAM
Industry Revenue (million CAD)a Stage of adoption, meanb
9,4
Steel manufacturer 1,940 3.0
Consumer durables manufacturer and distributor 2,000 4.0
Auto parts manufacturer 22,811 3.3
Heating products manufacturer 625 3.7
406 Aerospace parts manufacturer 256 4.0
Steel fabrication and contractor 740 4.3
Telecommunications equipment manufacturer 11,418 3.7
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

Specialty paper manufacturer and distributor 1,212 4.7

Paper and pulp processor 1,882 4.7
Aluminum processor 23,641 4.7
Sport clothing/equipment retailer 1,264 3.3
Grocery retailer 10,944 4.7
Paper products distributor 3,403 3.7
Table I.
Company characteristics Notes: aFinancial statements for 2009; b1 no ERP system; 2 implemented some modules but not
and stage of ERP functional; 3 some modules are functional; 4 most modules are functional; and 5 fully integrated
adoption ERP system

assigned by the researchers and by each of the ERP consultants. The mean for each
company was calculated to indicate the stage in the adoption of the ERP system.
As shown in Table I, all of the companies analyzed showed an implementation average
above 3 indicating that all of the firms had implemented several ERP fully functional
modules, thus conferring validity to the findings of the study.

4. Findings
The responses to each question are discussed in relation to the existing literature. The
responses to question 1 in Table II came from the 13 companies. In the interview context,
the actual impact of ERP systems was revealed over the four questions. Thus, the
responses to questions 2, 3 and 4 also shown in Table II also need to be considered
when interpreting the responses to question 1, which explicitly asked corporate
controllers to what extent do changes to IT lead to changes to performance measures
used by your firm?
A summary of the key findings from the interviews is presented in Table III and
further discussed in the following sections. The complete set of transcribed interviews
is available from the authors upon request.

No. Question

1 To what extent do changes to IT lead to changes to performance measures used by your firm?
What? Explain
2 To what extent do changes to IT lead to changes to accounting techniques at your firm? What?
Explain
3 To what extent do changes to IT lead to changes to the activities of accountants at your firm?
Table II. What? Explain
Questions used in 4 To what extent do changes to IT lead to changes to the use of non-financial information at your
interviews firm? What? Explain
 ERP systems
Changes Details
and accounting
Performance indicators Changes to financial and non-financial performance indicators
Need for business intelligence complementary software (e.g. Cognos,
Hyperion, etc.)
Performance measures to become more extensive, more detailed
Performance measures to become standardized 407
Accounting techniques Standardization of chart of accounts
Standardization of tasks and activities such as consolidation and valuation
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

of assets (e.g. inventory)

Activities Automation of routine tasks (e.g. bookkeeping, report generation, data
gathering)
More analysis
More planning and control
Involved in business process improvement
Accounts need to have more skills and knowledge of IT skills
Use of non-financial Increased use of non-financial information due to more non-financial Table III.
information transactional data Summary of findings
Additional financial and non-financial information from interviews

Changes to performance measures

The respondents recognized that ERP systems were complex and time consuming to
implement. Nevertheless, they noted that ERP systems recorded transactions in a
state-of-the-art fashion, forced changes to improve the physical flow of activities, and
created data or information far more extensive, timely, and accurate than that which
had existed. Getting the full benefits from an ERP system implementation took even
longer, and then there was often the need for complementary software such as
Cognos and Hyperion to access the information from the ERP database.
In this ERP environment, one important attribute of ERP systems identified by
respondents was the extensive and standardized chart of accounts. This change in
chart of accounts enabled performance measures to become more extensive, more
detailed, and standardized. With the expanded transaction information, more units and
products of a firm were subject to measurement and that which had always been
measured was now revealed in greater detail. The ERP transactions were standardized
throughout the firm thereby forcing the performance measures to be standardized and
comparable across the firm. In addition, the automation of transactions led to more
timely information. For example, respondent F captured the impact that an ERP
system has had on performance measures in his/her organization:
The use of Cognos allowed the standardization of performance measures across the
organization. These days, those measures are produced automatically, with improved speed,
and data integrity, and information is much more accessible to managers. Security of data has
also improved.
The literature did not predict these findings. Standardization of data was frequently
discussed in the literature (Scapens and Jazayeri, 2003), but the means of standardizing
through transaction standardization and the chart of accounts was not. Granlund and
Malmi (2002) correctly specified faster and easier access to (standardized) operational
data. The former was the result of processing power while the latter was due to a single
or common database. However, the authors neglected to consider inherent changes
 QRAM to the charts of accounts and their expansionary impact on performance
9,4 measures.In summary, the impact of ERP systems on performance measures has
been to standardize the measures, to expand their use to more units and products, and to
increase accuracy and timeliness. The number of measures may not necessarily
increase, but those measures would be produced for and used by more units and
products. Where the number of measures increased, this would more likely be as a result
408 of transaction processing activities producing additional non-financial measures.
Changes to accounting techniques. The literature had predicted that ERP systems
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

would have little or no direct impact on management accounting techniques (Granlund

and Malmi, 2002; Scapens and Jazayeri, 2003; Rom and Rohde, 2006). Other than the
chart of accounts, our research revealed the same results; the techniques did not change
with the implementation of an ERP system. Respondent D was recorded suggesting,
The techniques did not change, but they worked faster, with better detail, and with
more accuracy. The techniques contribute more to improved analysis.
When the question was prepared, we had expected respondents to discuss
budgeting, reporting, costing, etc. We were not expecting any of the responses to
address explicitly or implicitly the chart of accounts. For an example of an explicit
response, respondent C was recorded saying:
With Hyperion a more detailed chart of accounts was installed. Additional accounts and
sub-accounts allowed more data on quality. The greater detail with the chart of accounts
allowed for a finer breakdown of content or parts per vehicle, which allowed more refined
tracking and forecasting of required parts. Accountants have better and more detailed
information for making decisions and establishing approval levels.
Another response that implied a more extensive chart of accounts came from
respondent I:
The implementation has meant that our inventory tracking has been vastly improved,
leading to more detailed and accurate determination of inventory volumes and therefore
better valuation methods as well. Valuation and lower-of-cost-or-market calculations have
more detail than previously. There are now more product costing details than compared to
pre-SAP. One of the wider impacts Ive seen re accounting techniques would be the broader
availability of cost reports to people who previously had to rely on paper or Excel reports
issued by accountants. Now, any department head can obtain see his/her departments costs
and drill down on them in some detail for explanation.
This second quote uses cost reports as an example of broader availability of
management accounting techniques. With the standardization of transaction processing
and the expansion of charts of accounts, this broader availability applies to all
management accounting techniques.
The respondents tended to agree that ERP systems made management accounting
techniques more efficient and effective. Consequently, these techniques were more
helpful with analyses and decision making. These observations are consistent with the
findings of Spathis and Constantinides (2004), Caglio (2003) and Quattrone and Hopper
(2005). The literature, however, did not predict that these improvements would have
been also dependent on the expansion and standardization of charts of accounts.
The expansion of the chart of accounts was the means of capturing the data coming
from the standardized transaction processes, and improving the information as per our
physical, transactional, information conceptual framework.
 Changes to activities. As expected, by the literature, ERP systems have changed ERP systems
the activities of management accountants (Granlund and Malmi, 2002; Caglio, 2003; Lodh and accounting
and Gaffikin, 2003; Scapens and Jazayeri, 2003). The responses indicate that management
accountants are now less involved with entering and gathering data, but more involved
with analyzing information. For example, respondent H was recorded saying [i]n certain
locations, our accountants are spending less time on reviewing detailed data and more
time on planning and control. In addition, knowledge and skill with IT are crucial for 409
management accounting success. Respondent C was recorded saying the following:
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

Basically all management accounting work is IT intensive. All accountants need a high level
of IT expertise. Excel is especially important. The company is eliminating paper in the
accounting area.
Our three part conceptual framework physical, transactional, and information
assists with interpreting the evidence obtained for this question. ERP system
implementations standardized and automated transaction processing. Consequently,
management accountants became less involved with transaction processing, and more
involved with analysis because of the more accurate and timely information resulting
from the ERP system implementation. The importance of the charts of accounts in
changing management accounting has not been previously noted within the extant
literature. It is the charts of accounts at the transaction level that reduced the
involvement of management accountants with data entry, and it is the same charts of
accounts that allowed for more extensive reporting (as reported by respondent B) and
analyses (as reported by respondents B, D, H, I, and M).
Changes to use of non-financial information. The most revealing of finding from this
empirical study has been that ERP systems led to increased use of non-financial
information by management accountants. This observation can be attributed to the
multi-case methodology in that we focused on a few, related questions. This allowed
respondents to discuss changes to management accounting and how these provided
more information via the detailed and state-of-the-art recording of transactions.
Responses indicated that ERP systems generated more non-financial transactional
data via standardized transaction processing and expanded charts of account,
management accountants were able to obtain and use more non-financial information.
ERP systems provided additional financial and non-financial information, which
can be converted into performance indicators or even into key performance indicators.
This information tended to be produced automatically. Respondent B was recorded
saying that there is a greater use of non-financial information at the corporate level.
Relatedly, respondent C was recorded explaining d how non-financial information had
increased with the implementation of the ERP system:
Much information is gathered on quality. There are databases on quality. Other non-financial
information includes: vehicle parts, HR, parts database, engineering and research information.
Support for non-financial information had been mildly anticipated based on the
findings of prior studies by Spathis and Constantinides (2004), Dechow and Mouritsen
(2005) and Spraakman (2010). Our findings exceeded those predictions, and made the
argument emphatically that ERP systems through standardized transaction
processing and their expanded chart of accounts empirically linked financial
measures with non-financial measures (Norreklit, 2003).
 QRAM 5. Discussion
9,4 We started with a different premise than most research dealing with the impact of
ERP systems on management accounting. We recognized that ERP systems have three
flows physical, transactional, and information (Magal and Word, 2009). The physical
flows represent the state-of-the-art practices required by ERP systems. State-of-the-art
transactional processing documents and records those practices and thereby provides
410 extensive information for managing the respective organization and its units and
products. For this research, we separated physical and transactional flows from
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

informational flows.
We found that with ERP systems the transactional flows are harnessed by the charts of
accounts. Consequently, extensive transactional records via an expanded and standardized
chart of accounts provide for an expansion of the information that can be produced from
ERP systems. To accomplish this expansion, ERP systems need to be supplemented by
analytical systems such as Cognos, Hyperion, and SAPs business intelligence.
Our respondents directly or indirectly considered the expanded charts of accounts to
be the only management accounting technique that changed because of the
implementation of an ERP system. Changes to the charts of accounts meant that
there was more information on existing performance. Moreover, performance measures
were expanded because of the availability of more transactional data. The most
extensive changes occurred with non-financial measures, which were brought about by
that information being integrated with both transactions and financial information.
These are benefits inherent with common charts of accounts with relational databases.
The ERP systems-induced changes to the activities of management accountants were
found to be largely as expected, with less data entry or recording and more analyses.
Compared to the literature, the findings put more importance on the need for management
accountants to be IT savvy. There was a range of knowledge and skills implied, from
Excel, to ERP systems, to supplementary analytical software. Management accountants
were not just expected to use a range of IT products, but they were expected to be involved
with the design and implementation of ERP and ancillary systems.
A respondent noted that another management accounting advantage from
implementing ERP systems was the improvement in internal controls. As
state-of-the-art practices are built into all physical and transactional flows, the
implementation of an ERP system means that internal control practices are certifiable.

6. Conclusions and implications

We started with the assumption that IT has taken over the firms financial ledgers and
reporting systems, and that management accounting is no longer possible without it.
Now we would say that for those firms that have implemented ERP systems, the ERP
system has taken over the processing of transactions and thereby taken over the
financial ledgers and reporting systems.
We asked questions about the changes that ERP implementations had brought to
management accounting, specifically to:
.
performance measures;
. management accounting techniques;
.
management accounting activities; and
.
the use of non-financial information.
 This research had allowed us to answer each question as noted earlier and to provide ERP systems
three important contributions. and accounting
Our findings show that management accounting and the activities of management
accountants are changed by the implementation of ERP systems. That is our first
contribution. Our second contribution is the three part lens or conceptual framework
physical, transactional, and information for assessing the impact of ERP systems on
management accounting and management accountants. This conceptual framework 411
separates the three impacts physical, transaction, and information that ERP
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

systems have on organizations and allows a more systematic assessment of how two
consequential impacts (the physical is for our purposes largely captured by the
transactional level) affect management accounting and management accountants. This
conceptual framework provides a refinement or more precision to the study of the impact
of ERP systems on management accounting and management accountants.
Our third and related contribution is to demonstrate that the expanded chart of
accounts guides the impact of ERP systems. This important insight can also be used to
understand how ERP systems affect balanced scorecards. The obvious consequence is
to provide or potentially provide additional non-financial information. More
importantly, this non-financial information is empirically linked to financial
information by the charts of accounts.
The consequences of ERP systems on management accounting and management
accountants can, as suggested by Quattrone and Hopper (2005), mean that the
efficiency and effectiveness of management accounting improves. ERP systems, in
leading to improvements in management accounting efficiency and effectiveness,
reduce distance. Alternatively, there are other improvements such as transparency and
profit analysis that can be observed with the implementation of ERP systems.
There are several practical implications that could be derived from this study.
Managers in firms considering ERP implementations can use this study to
better understand implications for management accounting and, consequently, to
make appropriate preparations. For example, firms could prepare in advance for the
standardization of accounts. Additionally, firms with ERP systems already in place
could use these findings to ascertain if the benefits they have experienced are similar
to the ones identified from the case studies and if additional benefits could be
expected.

References
Berry, A.J., Coad, A.F., Harris, E.P., Otley, D.T. and Stringer, C. (2009), Emerging themes in
management control: a review of recent literature, The British Accounting Review, Vol. 41
No. 1, pp. 2-20.
Booth, P., Matolcsy, Z. and Wielder, B. (2000), Integrated information systems (ERP-systems)
and accounting practice the Australian experience, paper presented at the Third
European Conference on Accounting Information Systems, Munich, Germany,
March 27-28.
Caglio, A. (2003), Enterprise resource planning systems and accountants: towards
hybridization?, European Accounting Review, Vol. 12 No. 1, pp. 123-53.
Chapman, C. and Kihn, L. (2009), Information system integration, enabling control and
performance, Accounting, Organizations & Society, Vol. 34 No. 2, pp. 151-69.
 QRAM Dechow, N. and Mouritsen, J. (2005), Enterprise resource planning systems, management control
and the quest for integration, Accounting, Organizations & Society, Vol. 30 Nos 7/8,
9,4 pp. 691-733.
Ehie, I.C. and Madsen, M. (2005), Identifying critical issues in enterprise resource planning
(ERP) implementation, Computers in Industry, Vol. 56 No. 6, pp. 545-57.
Fielding, N. (1993), Qualitative interviewing, in Gilbert, N. (Ed.), Researching Social Life, Sage,
412 London, pp. 135-53.
Granlund, M. (Ed.) (2007), On the interface between management accounting and modern IT
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

a literature review and some empirical evidence, working paper, Turku School of
Economics, Turku, May.
Granlund, M. (2011), Extending AIS research to management accounting ad control issues:
a research note, International Journal of Accounting Information Systems, Vol. 12 No. 1,
pp. 3-19.
Granlund, M. and Malmi, T. (2002), Moderate impact of ERPS on management accounting:
a lag or permanent outcome?, Management Accounting Research, Vol. 13 No. 3,
pp. 299-321.
Granlund, M. and Mouritsen, J. (2003), Special section on management control and new
information technologies, European Accounting Review, Vol. 12 No. 1, pp. 77-83.
Hakkinen, L. and Hilmola, O.-P. (2008), Life after ERP implementation, Journal of Enterprise
Information Management, Vol. 21 No. 3, pp. 285-309.
Hussey, J. and Hussey, R. (1997), Business Research A Practical Guide for Undergraduate and
Postgraduate Students, Macmillan Press, Basingstoke.
Hyvonen, T. (2003), Management accounting and information systems: ERP versus BoB,
European Accounting Review, Vol. 12 No. 1, pp. 155-73.
Kallunki, J., Laitinen, E.K. and Silvola, H. (2011), Impact of enterprise resource planning systems
on management control systems and firm performance, International Journal of
Accounting Information Systems, Vol. 12 No. 1, pp. 20-39.
Keating, P. (1995), A framework for classifying and evaluating the theoretical contributions of
case research in management accounting, Journal of Management Accounting Research,
Vol. 7, Fall, pp. 66-86.
Lea, B.R. (2007), Management accounting in ERP integrated MRP and TOC environments,
Industrial Management & Data Systems, Vol. 107 No. 8, pp. 1188-213.
Lillis, A.M. and Mundy, J. (2005), Cross-sectional field studies in management accounting
research closing the gaps between surveys and case studies, Journal of Management
Accounting Research, Vol. 17, pp. 119-41.
Lodh, S.C. and Gaffikin, M.J.R. (2003), Implementation of an integrated accounting and cost
management system using the SAP system: a field study, European Accounting Review,
Vol. 12 No. 1, pp. 85-121.
Lukka, K. (2005), Approaches to case research in management accounting: the nature of
empirical intervention and theory linkage, in Jonsson, S. and Mouritsen, J. (Eds),
Accounting in Scandinavia The Northern Lights, Liber & Copenhagen Business School
Press, Malmo, pp. 375-99.
Magal Simha, S.R. and Word, J. (2009), Essentials of Business Processes and Information Systems,
Wiley, Hoboken, NJ.
Norreklit, H. (2003), The balanced scorecard: what is the score? A rhetorical analysis of the
balanced scorecard, Accounting Organizations & Society, Vol. 28 No. 6, pp. 591-619.
 Norris, G., Hurley, J.R. and Hartley, K.M. (2005), E-business and ERP: Transforming the ERP systems
Enterprise, Wiley, New York, NY.
Northcott, D. and Doolin, B. (2008), Qualitative research in accounting & management the
and accounting
journey so far, Qualitative Research in Accounting & Management, Vol. 5 No. 1, pp. 5-10.
Quattrone, P. and Hopper, T. (2005), A time-space odyssey: management control systems in
two multinational organizations, Accounting, Organization & Society, Vol. 30 Nos 7/8,
pp. 735-64. 413
Rikhardsson, P. and Kraemmergaard, P. (2006), Identifying the impacts of enterprise system
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

implementation and use: examples from Denmark, International Journal of Accounting

Information Systems, Vol. 7 No. 1, pp. 36-49.
Rom, A. and Rohde, C. (2006), Enterprise resource planning systems, strategic enterprise
management systems and management accounting: a Danish study, Journal of Enterprise
Information Management, Vol. 19 Nos 1/2, pp. 50-67.
Scapens, R.W. and Jazayeri, M. (2003), ERP systems and management accounting change:
opportunities or impact? A research note, European Accounting Review, Vol. 12 No. 1,
pp. 201-33.
Spathis, C. (2006), Enterprise systems implementation and accounting benefits, Journal of
Enterprise Information Management, Vol. 19 Nos 1/2, pp. 67-83.
Spathis, C. and Ananiadis, J. (2005), Assessing the benefits of using an enterprise system in
accounting information and management, Journal of Enterprise Information
Management, Vol. 18 Nos 1/2, pp. 195-211.
Spathis, C. and Constantinides, S. (2004), Enterprise resource planning systems impact on
accounting processes, Business Process Management Journal, Vol. 10 No. 2, pp. 234-48.
Spraakman, G. (2010), Management accounting at the Hudsons Bay Company: from quill pen to
digitization, working paper, York University, Toronto, May.
Sutton, S.G. (2006), Enterprise systems and the re-shaping of accounting systems: a call for
research, International Journal of Accounting Information Systems, Vol. 7 No. 1, pp. 1-6.
Vaivio, J. (2008), Qualitative management accounting research: rationale, pitfalls and potential,
Qualitative Research in Accounting & Management, Vol. 5 No. 1, pp. 64-86.
Wier, B., Hunton, J. and HassabElnaby, H.R. (2007), Enterprise resource planning systems and
non-financial performance incentives: the joint impact on corporate performance,
International Journal of Accounting Information Systems, Vol. 8 No. 3, pp. 165-90.

About the authors

Dr Cristobal Sanchez-Rodrguez received his PhD degree in Business Management from
University of Murcia, Spain. Dr Sanchez-Rodrguez is currently an Assistant Professor of
Management Information Systems at the School of Administrative Studies, York University. The
courses he teaches on management information systems benefit from his research with
multinational organizations in Spain as well as his experience with International Data
Corporation (IDC) Canada. His research has been published in the International Journal of
Operations & Production Management, International Journal of Production Economics,
International Journal of Enterprise Information Management, International Journal of
Logistics, and Supply Chain Management: An International Journal, among others. He spent
his 2010-2011 sabbatical year doing research at the University of Navarre, Spain. Cristobal
Sanchez-Rodrguez is the corresponding author and can be contacted at: sanchezc@yorku.ca
Gary Spraakman has greatly enjoyed teaching Management Accounting at Atkinson since
1991. His teaching has benefited from management positions he had previously held with Alberta
Social Services and Molsons. He was also a Senior Consultant with Coopers and Lybrand. In 2001
 QRAM he was recipient of Akinsons teaching excellence award, which is the facultys major teaching
award, and in 2003-2004 he was nominated for the annual Seymour Schulich award for teaching
9,4 excellence, MBA/IMBA section. He is the author or co-author of two accounting textbooks. His
teaching also benefits from his active research program on management accounting change, in
particular the impact of information technology on management accounting. Recently, his
research has been published in Accounting, Business and Financial History, Journal of
Management History, Critical Perspectives in Accounting, and Journal of Management Accounting
414 Research. He is on the editorial board of two journals, Canadian Accounting Perspectives and the
Journal of Accounting Case Research. He spent his 2004-2005 sabbatical year doing research at the
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

Hudsons Bay Company Archives in Winnipeg and Deakin University (School of Accounting,
Economics and Finance) in Melbourne Australia. In addition, he has been a frequent recipient of
York Universitys annual merit award and he received a certificate of appreciation award in 2002
from the Ontario Ministry of Enterprise, Opportunity, and Innovation for his contribution to the
Ministrys biotechnology convergence and network cluster team.

To purchase reprints of this article please e-mail: reprints@emeraldinsight.com

Or visit our web site for further details: www.emeraldinsight.com/reprints
 This article has been cited by:

1. GullbergCecilia Cecilia Gullberg Department of Business Studies, Uppsala University, Uppsala, Sweden .
2016. What makes accounting information timely?. Qualitative Research in Accounting & Management
13:2, 189-215. [Abstract] [Full Text] [PDF]
2. Moutaz Haddara, Thommas Hetlevik. 2016. Investigating the Effectiveness of Traditional Support
Structures & Self-organizing Entities within the ERP Shakedown Phase. Procedia Computer Science 100,
507-516. [CrossRef]
3. Bernhard Grtner,, Johannes Slacik. 2015. Die Rolle des Controllers bei der ERP-System-Nutzung
Downloaded by Universitas Sebelas Maret, UPT PERPUSTAKAAN UNS At 07:43 09 February 2017 (PT)

Qualitativ-empirische Ergebnisse aus deutschsprachigen Mittelunternehmen. ZfKE Zeitschrift fr KMU

und Entrepreneurship 63:3-4, 305-323. [CrossRef]
4. Prof. John Burns, Prof. Bill Nixon Joo Oliveira School of Economics and Management, University
of Porto, Porto, Portugal Stewart Clegg University of Technology Sydney, Sydney, Australia . 2015.
Paradoxical puzzles of control and circuits of power. Qualitative Research in Accounting & Management
12:4, 425-451. [Abstract] [Full Text] [PDF]
5. Gary P. Schneider, Jun Dai, Diane J. Janvrin, Kemi Ajayi, Robyn L. Raschke. 2015. Infer, Predict, and
Assure: Accounting Opportunities in Data Analytics. Accounting Horizons 29:3, 719-742. [CrossRef]
6. Heba El-Sayed Department of Accounting and Finance, Manchester Business School, University of
Manchester, Manchester, United Kingdom Mayada Abd El-Aziz Youssef Accounting Department,
College of Business and Economics, United Arab Emirates University, Abu-Dhabi, Al Ain, UAE AND
Accounting Department, Faculty of Commerce and Business Administration, Helwan University, Cairo,
Egypt . 2015. Modes of mediation for conceptualizing how different roles for accountants are made
present. Qualitative Research in Accounting & Management 12:3, 202-229. [Abstract] [Full Text] [PDF]
7. Lauri Lepist. 2014. Taking information technology seriously: on the legitimating discourses of enterprise
resource planning system adoption. Journal of Management Control 25:3-4, 193-219. [CrossRef]
8. Solmaz Abbasi Department of Industrial Engineering, Payame Noor University, Tehran, Iran Mahmoud
Zamani Faculty of Management, University of Tehran, Tehran, Iran Changiz Valmohammadi Department
of Industrial Management, Faculty of Management and Accounting, South Tehran Branch- Islamic Azad
University, Tehran, Iran . 2014. The effects of ERP systems implementation on management accounting
in Iranian organizations. Education, Business and Society: Contemporary Middle Eastern Issues 7:4, 245-256.
[Abstract] [Full Text] [PDF]
9. Burns John University of Exeter, Exeter, UK . 2014. Qualitative management accounting research in
QRAM: some reflections. Qualitative Research in Accounting & Management 11:1, 71-81. [Abstract] [Full
Text] [PDF]