ERP Implementations and their Impact Upon Management Accountants

Authors

DOI:

https://doi.org/10.4301/S1807-17752009000200001

Keywords:

ERP. Implementation, Success, Management Accountants, Management Accounting

Abstract

This paper considers the impact of ERP implementations upon the role of management accountants, upon management accounting in general, and upon business processes. It does so in the context of the perceived success of the ERP implementation. A postal questionnaire was circulated to almost 700 management accountants working in large UK-based organisations. It finds that under successful ERP implementations, management accountants have time for other, less mundane activities and their role becomes more enriching. In contrast, when the implementation is unsuccessful, the role of the management accountant increases: the ERP system deficiencies require increased activity on their part without any noticeable reduction in the tasks they traditionally perform.

Author Biographies

Stewart A. Leech, University of Melbourne, Australia

Professor Stewart Leech is a Professorial Fellow of the Department of Accounting at the University of Melbourne and Professor Emeritus at the University of Tasmania. Professor Leech is Chair of the National Education Committee and a member of the Professional Conduct Tribunal of the ICAA. He has served as Chair of the IS Section (1998-99), Chair of the AI/ET Section (2001-02), member of Council (1998-89 & 2001-02), IT Interaction Committee (2000-01), and Nominations Committee (2002-03) of the AAA. He is a charter member of AIS and was Co-Chair Placements for ICIS2000.

Severin Grabski, Michigan State University, USA

ASSOCIATE PROFESSOR Department: Accounting and Information Systems Office: North Business Building

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Published

2009-10-23

How to Cite

Sangster, A., A. Leech, S., & Grabski, S. (2009). ERP Implementations and their Impact Upon Management Accountants. Journal of Information Systems and Technology Management, 6(2), 125–142. https://doi.org/10.4301/S1807-17752009000200001

Issue

Vol. 6 No. 2 (2009)

Section

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