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Drivers of change in management accounting practices in an ERP environment

Author

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  • Benita M. Gullkvist

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

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.

Suggested Citation

  • Benita M. Gullkvist, 2013. "Drivers of change in management accounting practices in an ERP environment," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece, vol. 6(2), pages 149-174, September.
  • Handle: RePEc:tei:journl:v:6:y:2013:i:2:p:149-174
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    File URL: http://ijbesar.teiemt.gr/docs/volume6_issue2/erp_environment.pdf
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    File URL: http://ijbesar.teiemt.gr/volume6_issue2.php
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    References listed on IDEAS

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    4. Andreas Nicolaou, 2003. "Manufacturing strategy implementation and cost management systems effectiveness," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 175-199.
    5. Laitinen, Erkki K., 2002. "A dynamic performance measurement system: evidence from small Finnish technology companies," Scandinavian Journal of Management, Elsevier, vol. 18(1), pages 65-99, March.
    6. Robert Scapens & Mostafa Jazayeri, 2003. "ERP systems and management accounting change: opportunities or impacts? A research note," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 201-233.
    7. Bernhard Wieder & Maria-Luise Ossimitz & Peter Chamoni, 2012. "The Impact of Business Intelligence Tools on Performance: A User Satisfaction Paradox?," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece, vol. 5(3), pages 7-32, December.
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    Cited by:

    1. Kleanthis K. Katsaros & Athanasios N. Tsirikas & Christos S. Nicolaidis, 2015. "Firm performance: The role of CEOs' emotional and cognitive characteristics," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece, vol. 8(1), pages 51-82, August.

    More about this item

    Keywords

    Management accounting; ERP; BI; change; survey;

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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