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Drivers of change in management accounting practices in an ERP environment

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  • Benita M. Gullkvist

    ()
    (Hanken School of Economics, P.O.BOX 287, FI-65101 VAASA, Finland)

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    Abstract

    This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants' tasks on accounting efficiency and effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP) system. Data was collected through an online survey questionnaire distributed to Finnish companies. Overall, the results of the PLS tests (n=70) provide significant support for the proposed model. Consistent with previous studies, time since ERP adoption appears to be a significant determinant of MA change, but the findings of this study also suggest that late adopters, that is, firms adopting an ERP system more recently, perceive greater changes in MA than early adopters. Further, the results indicate that global ERP implementations and use of business intelligence (BI) tools significantly relate to changes in MA practices. The implications of these results for practice and future research are discussed.

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    Bibliographic Info

    Article provided by Technological Educational Institute (TEI) of Kavala, Greece in its journal International Journal of Economic Sciences and Applied Research (IJESAR).

    Volume (Year): 6 (2013)
    Issue (Month): 2 (September)
    Pages: 149-174

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    Handle: RePEc:tei:journl:v:6:y:2013:i:2:p:149-174

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    Related research

    Keywords: Management accounting; ERP; BI; change; survey;

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    1. Robert Scapens & Mostafa Jazayeri, 2003. "ERP systems and management accounting change: opportunities or impacts? A research note," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 12(1), pages 201-233.
    2. Andreas Nicolaou, 2003. "Manufacturing strategy implementation and cost management systems effectiveness," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 12(1), pages 175-199.
    3. Tenenhaus, Michel & Vinzi, Vincenzo Esposito & Chatelin, Yves-Marie & Lauro, Carlo, 2005. "PLS path modeling," Computational Statistics & Data Analysis, Elsevier, Elsevier, vol. 48(1), pages 159-205, January.
    4. Laitinen, Erkki K., 2002. "A dynamic performance measurement system: evidence from small Finnish technology companies," Scandinavian Journal of Management, Elsevier, Elsevier, vol. 18(1), pages 65-99, March.
    5. Donald P. Ballou & Harold L. Pazer, 1985. "Modeling Data and Process Quality in Multi-Input, Multi-Output Information Systems," Management Science, INFORMS, INFORMS, vol. 31(2), pages 150-162, February.
    6. Dechow, Niels & Mouritsen, Jan, 2005. "Enterprise resource planning systems, management control and the quest for integration," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 691-733.
    7. Bernhard Wieder & Maria-Luise Ossimitz & Peter Chamoni, 2012. "The Impact of Business Intelligence Tools on Performance: A User Satisfaction Paradox?," International Journal of Economic Sciences and Applied Research (IJESAR), Technological Educational Institute (TEI) of Kavala, Greece, Technological Educational Institute (TEI) of Kavala, Greece, vol. 5(3), pages 7-32, December.
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