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An International Meeting of American Accounting
Association
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A UK perspective on the impact of Enterprise Resource Planning System implementations upon management accountants |
Alan Sangster
The Robert Gordon University
Severin Grabski
Michigan State University
Stewart Leech
University of Melbourne
Abstract: This paper provides additional insight into the changes in the work of management accountants following implementation of enterprise resource planning (ERP) systems. By focusing on the differential effects upon the role of management accountants of successful versus less-than-successful ERP system implementations, it identifies the changes to expect in the practice of management accounting following ERP implementation.
It has been suggested that research should identify the opportunities created by the implementation of ERP systems for management accounting and the management accountant (Scapens and Jazayeri 2003). This study finds that these opportunities are dependent upon the relative success of the ERP implementation (which, itself, is dependent upon the level of involvement in the implementation of management accountants) and that management accountants need to be aware that they must increase the levels of their traditional skills if they are to prosper in an ERP environment.