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.
Highlights
Information technology (IT) should be viewed as more than just a vehicle that facilitates the automation of business processes: IT can fundamentally change the way business is done
Organisations which implement an Enterprise Resource Planning (ERP) system incur significant costs and are demanding value and a return on everything, including their employees. These findings support and confirm the findings reported by Grabski et al (2009). They indicate that ERP implementations results in changes in the tasks of the management accountants, with the quality of many operational factors, such as inventory control, and the overall quality of data and information improving irrespective of the success or failure of the implementation (Research Question 1)
The findings supported Grabski et al.’s (2009) findings that the degree of change in the role of management accountants was related to the level of success of the ERP implementation (Research Question 2)
Summary
Information technology (IT) should be viewed as more than just a vehicle that facilitates the automation of business processes: IT can fundamentally change the way business is done. Traditional analysis and design projects had minimal reengineering and the software was written to match current processes, whereas ERP systems are implemented with minimal change to the software while significant reengineering of business processes to match the ERP software occurs. One reason for many ERP implementations being less than successful is that they adopted a traditional IT implementation philosophy, rather than an ERP implementation philosophy That is, they focused on replacing the financial reporting systems and ignored the benefits that could have been obtained through the design and implementation of a system that integrated the operations of the entire organisation (i.e., including accounting, manufacturing, supply chain management, etc.)
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: JISTEM Journal of Information Systems and Technology Management
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
