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The relationship between management accounting systems and ERP systems in a medium-sized firm: a bidirectional perspective

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  • Maria Serena Chiucchi
  • Marco Gatti
  • Stefano Marasca

Abstract

The relationship between ERP systems and MAS is a relevant topic for accounting scholars. This relationship has often been studied by observing the influence of the implementation of ERP systems on MAS in terms of its impact on accounting tools, available information or the accountant?s role. A limited number of studies have explored, instead, the inverse relationship, namely that one concerning the way MAS can influence the design, the implementation and the use of ERP systems. This paper aims to contribute to filling this gap. The bidirectional relationship between ERP systems and MAS is analysed through a case study, carried out in a medium-sized Italian firm. The findings show that the context, in this case a medium-sized firm, can play a relevant role in influencing the way the ERP system implementation affects the MAS, especially with regard to the controller?s role and tasks. At the same time, they also shed light on how the existing MAS, as well as the one which is influenced by the implementation of the ERP system, can shape the customization and the use of the ERP system.

Suggested Citation

  • Maria Serena Chiucchi & Marco Gatti & Stefano Marasca, 2012. "The relationship between management accounting systems and ERP systems in a medium-sized firm: a bidirectional perspective," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2012(suppl. 3), pages 39-65.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2013-su3003
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    Cited by:

    1. Cristiana Cattaneo & Gaia Bassani, 2019. "Enterprise Risk Management e Managemen Accounting Systems in una Banca di Credito Cooperativo," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1 suppl.), pages 13-33.
    2. Selena Aureli & Enrico Supino, 2015. "Web reputation and performance measurement systems in the hotel industry: An exploratory study in Italy," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 41-64.
    3. Laura Mariani & Marco Tieghi & Sabrina Gigli, 2016. "The efficacy of performance management system in healthcare. A literature review and research perspectives," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 97-116.
    4. Andrea Dello Sbarba & Riccardo Giannetti & Alessandro Marelli, 2015. "A field study of Value-Based Management sophistication: The role of shareholders," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 65-100.
    5. Domenico Consoli & Selena Aureli, 2018. "Un framework integrato per la misura dell?innovazione del Piano Nazionale Scuola Digitale (PNSD)," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 139-164.
    6. Francesca Maria Cesaroni & Domenico Consoli, 2015. "ICT e piccole imprese. Il Cubo della Predisposizione Tecnologica Aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 73-100.
    7. Federica De Santis, 2018. "Big Data e revisione contabile: uno studio esplorativo nel contesto italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 129-154.
    8. Francesca Sgr? & Federica Palazzi & Massimo Ciambotti, 2022. "Business continuity and planning effectiveness: An empirical analysis of Italian manufacturing SMEs," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(3), pages 89-108.
    9. Adele Caldarelli & Luca Ferri & Marco Maffei, 2016. "I rischi derivanti dall?implementazione del cloud computing: un?indagine empirica nelle PMI Italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 27-48.
    10. Massimo Albanese, 2016. "La trasformazione del modello di business nel sistema fieristico italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 173-190.
    11. Andrea Cardoni & Filippo Zanin & Francesca Bartolacci & George H. (Jody) Tompson, 2018. "Strategic planning for value creation in business networks. Conceptual framework and theoretical proposals," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 17-44.
    12. Sara Trucco, 2016. "Managerial Information and Integrated Accounting Systems. The Perception of Italian Managers," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 91-104.
    13. Giacomo Fabietti & Francesca Trovarelli, 2016. "The role of Eco-control in the implementation of Sustainable Business Models," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 141-172.
    14. Gaia Bassani & Cristiana Cattaneo, 2015. "Performance Management Systems and Strategy: The state of the art in Italian journals," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 13-40.

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