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ERP systems and management accounting change: opportunities or impacts? A research note

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  1. Escobar-Rodríguez, Tomás & Bartual-Sopena, Lourdes, 2015. "Impact of cultural factors on attitude toward using ERP systems in public hospitals," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 127-137.
  2. Sheehan Rahman & Jashim Uddin Ahmed, 2012. "An Evaluation of the Changing Role of Management Accountants in Recent Years," Indus Journal of Management & Social Science (IJMSS), Department of Business Administration, vol. 6(1), pages 18-30, January.
  3. Ágnes Szukits, 2022. "The illusion of data-driven decision making – The mediating effect of digital orientation and controllers’ added value in explaining organizational implications of advanced analytics," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 403-446, September.
  4. Bačun, Dinko, 2019. "Temporal Anomalies in Budgetary Cost Control of Municipal Corporations," 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations (Dubrovnik, 2019), in: 7th International OFEL Conference on Governance, Management and Entrepreneurship: Embracing Diversity in Organisations. April 5th - 6th, 2019, Dubrovn, pages 27-40, Governance Research and Development Centre (CIRU), Zagreb.
  5. Berlinski, Elise & Morales, Jérémy, 2024. "Digital technologies and accounting quantification: The emergence of two divergent knowledge templates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
  6. Teddy Ossei Kwakye & Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Fred Kwasi Anokye, 2018. "Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
  7. Eric Tort, 2005. "Une Synthèse De Dix Années D'Évolution De L'Organisation Comptable Des Sociétés Françaises (1994- 2004)," Post-Print halshs-00581290, HAL.
  8. Ravi Seethamraju, 2005. "Enterprise Resource Planning Systems — Implications for Managers and Management," Australian Accounting Review, CPA Australia, vol. 15(37), pages 90-96, November.
  9. Anass Mawadia & Philippe Chapellier & Ariel Eggrickx, 2016. "ERP et profil d’activités du contrôleur de gestion : une évolution par paliers ?," Post-Print hal-02012528, HAL.
  10. Thorsten Knauer & Nicole Nikiforow & Sebastian Wagener, 2020. "Determinants of information system quality and data quality in management accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 97-121, April.
  11. D.P. Emrinaldi Nur & Adhitya Agri Putra, 2020. "Enterprise Resource Planning and Firm Value: Case of Oil and Gas Firm in Indonesian Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 185-189.
  12. Quattrone, Paolo & Hopper, Trevor, 2005. "A 'time-space odyssey': management control systems in two multinational organisations," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 735-764.
  13. Nimnual Visedsun & Kanitsorn Terdpaopong, 2021. "The Effects of the Strategy and Goal on Business Performance as Mediated by Management Accounting Systems," Economies, MDPI, vol. 9(4), pages 1-17, October.
  14. Appelbaum, Deniz & Kogan, Alexander & Vasarhelyi, Miklos & Yan, Zhaokai, 2017. "Impact of business analytics and enterprise systems on managerial accounting," International Journal of Accounting Information Systems, Elsevier, vol. 25(C), pages 29-44.
  15. Andreas G. Georgantopoulos & Evangelos I. Poutos & Nikolaos Eriotis, 2018. "Recent Developments and Trends in Accounting Information Systems," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 3(1), pages 1-9.
  16. Taipaleenmäki, Jani & Ikäheimo, Seppo, 2013. "On the convergence of management accounting and financial accounting – the role of information technology in accounting change," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 321-348.
  17. Valentin Florentin Dumitru & Nadia Albu & Cătălin Nicolae Albu & Mădălina Dumitru, 2013. "ERP implementation and organizational performance. A Romanian case study of best practices," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(34), pages 518-531, June.
  18. Nguyen Thanh Hung & Tran Thi Hong Mai & Nguyen Le Duc, 2019. "Influence of Management Commitment and Organizational Structure on Application of ERP System & Its Impact on Quality of Accounting Information: A Survey in Vietnamese Telecommunication Enterprises," Accounting and Finance Research, Sciedu Press, vol. 8(1), pages 128-128, February.
  19. Martinez, Daniel E. & Pflueger, Dane & Palermo, Tommaso, 2022. "Accounting and the territorialization of markets: A field study of the Colorado cannabis market," Accounting, Organizations and Society, Elsevier, vol. 102(C).
  20. Begkos, Christos & Antonopoulou, Katerina & Ronzani, Matteo, 2024. "To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector," The British Accounting Review, Elsevier, vol. 56(4).
  21. Pong, Christopher K.M. & Mitchell, Falconer, 2012. "Inventory investment & control: How have UK companies been doing?," The British Accounting Review, Elsevier, vol. 44(3), pages 173-188.
  22. How, Shi-Min & Alawattage, Chandana, 2012. "Accounting decoupled: A case study of accounting regime change in a Malaysian company," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 403-419.
  23. 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.
  24. Szukits, Ágnes, 2019. "Controllers’ profession in contemporary organisations – Evidence from Hungary," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 24(1), pages 8-31.
  25. Bradford, Marianne & Earp, Julia B. & Grabski, Severin, 2014. "Centralized end-to-end identity and access management and ERP systems: A multi-case analysis using the Technology Organization Environment framework," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 149-165.
  26. Bredmar Krister & Melin Ulrika, 2021. "The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context," Business Systems Research, Sciendo, vol. 12(2), pages 160-171, December.
  27. Ewelina Zarzycka, 2012. "Implementation Of An Erp Package And Its Effect On The Management Accounting System – Author’S Own Research Into Enterprises In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(3), pages 85-96, December.
  28. Lauri Lepistö, 2014. "Taking information technology seriously: on the legitimating discourses of enterprise resource planning system adoption," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 193-219, December.
  29. Rikhardsson, Pall & Yigitbasioglu, Ogan, 2018. "Business intelligence & analytics in management accounting research: Status and future focus," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 37-58.
  30. Ubaldo Comite, 2020. "From Health Care Services to Healthcare Profiling within the COVID-19 Emergency: The Role of the Health Quality Impact Assessment inside the Local Health Unit," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 475-507.
  31. Robert Rieg, 2018. "Tasks, interaction and role perception of management accountants: evidence from Germany," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 183-220, August.
  32. Sameh Ammar & Ghassan H. Mardini, 2021. "Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1205-1237, March.
  33. Daniela Ruggeri & Carmela Rizza, 2017. "Accounting information system innovation in interfirm relationships," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 203-225, May.
  34. Mohamed Z. Elbashir & Steve G. Sutton & Habib Mahama & Vicky Arnold, 2021. "Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1775-1814, April.
  35. Marco Morelli & Francesca Lecci, 2014. "Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 267-298, January.
  36. Herbert, Ian P. & Seal, Will B., 2012. "Shared services as a new organisational form: Some implications for management accounting," The British Accounting Review, Elsevier, vol. 44(2), pages 83-97.
  37. Marc Bollecker, 2007. "Les Publications Europeennes Et Americaines Sur Les Contrôleurs De Gestion : Un Essai De Synthese," Post-Print halshs-00522301, HAL.
  38. Gianina MIHAI, 2014. "Review of IT Training of the Professional Accountants in Romania from Undergraduate and Graduate Studies and Continuous Vocational Training Perspective," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 37-46.
  39. Chapman, Christopher S., 2005. "Not because they are new: Developing the contribution of enterprise resource planning systems to management control research," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 685-689.
  40. Cătălin Albu & Nadia Albu & Robert Faff & Allan Hodgson, 2011. "Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania," Accounting in Europe, Taylor & Francis Journals, vol. 8(2), pages 155-184.
  41. Cristiano Busco & Ariela Caglio & Robert Scapens, 2015. "Management and accounting innovations: reflecting on what they are and why they are adopted," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 495-524, August.
  42. Lambert, Stephanie A. & Herbert, Ian P. & Rothwell, Andrew T., 2020. "Rethinking the Career Anchors Inventory framework with insights from a finance transformation field study," The British Accounting Review, Elsevier, vol. 52(2).
  43. Christiansen, Ulrik & Kjærgaard, Annemette & Hartmann, Rasmus Koss, 2012. "Working in the shadows: Understanding ERP usage as complex responsive processes of conversations in the daily practices of a Special Operations Force," Scandinavian Journal of Management, Elsevier, vol. 28(2), pages 173-184.
  44. Kanellou, Alexandra & Spathis, Charalambos, 2013. "Accounting benefits and satisfaction in an ERP environment," International Journal of Accounting Information Systems, Elsevier, vol. 14(3), pages 209-234.
  45. Iveroth, Einar, 2012. "Leading global IT-enabled change across cultures," European Management Journal, Elsevier, vol. 30(4), pages 340-351.
  46. Ilenia Ascani & Roberta Ciccola & Maria Serena Chiucchi, 2021. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting," Sustainability, MDPI, vol. 13(4), pages 1-25, February.
  47. Sarfraz Ahmad Sirohey & Ahmed Imran Hunjra & Babar Khalid, 2012. "Impact of Business Process Automation on Employees’ Efficiency," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 1(1), pages 1-12, June.
  48. Vu Quoc Thong, 2017. "Factors defining the effectiveness of integrated accounting information system in ERP environment – Evidence from Vietnam’s enterprises," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 7(2), pages 96-110.
  49. Maiga, Adam S. & Nilsson, Anders & Jacobs, Fred A., 2014. "Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance," The British Accounting Review, Elsevier, vol. 46(1), pages 77-90.
  50. Pedroso, Elsa & Gomes, Carlos F., 2024. "Disentangling the effects of top management on management accounting systems utilization," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
  51. Abdesamad Zouine, 2018. "Contrôle de gestion et progiciels de gestion intégrés: vers une nouvelle approche analytique des facteurs clés de succès," Post-Print hal-01907836, HAL.
  52. Bürkland, Sirle & Zachariassen, Frederik, 2014. "Developing an ERP technology: Handling incompleteness of the system," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 409-426.
  53. Boniface Bampoky & Mouhamed El Bachir, 2014. "The ERP use's effects on the normalized accounting practices in the OHADA context [Effets d'un usage d'ERP sur les pratiques comptables normées dans le contexte de l'OHADA]," Post-Print hal-01899192, HAL.
  54. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
  55. 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), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 6(2), pages 149-174, September.
  56. 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.
  57. Zammar Rachid & Omar Lamrani, 2021. "The place of ERP in Moroccan SMEs: an empirical study [La place de l'ERP dans les PME Marocaines: une étude empirique]," Post-Print hal-03340759, HAL.
  58. Jack, Lisa & Kholeif, Ahmed, 2008. "Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective," Accounting forum, Elsevier, vol. 32(1), pages 30-45.
  59. Granlund, Markus, 2011. "Extending AIS research to management accounting and control issues: A research note," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 3-19.
  60. Rautiainen, Antti & Scapens, Robert W. & Järvenpää, Marko & Auvinen, Tommi & Sajasalo, Pasi, 2024. "Towards fluid role identity of management accountants: A case study of a Finnish bank," The British Accounting Review, Elsevier, vol. 56(4).
  61. Silvia Macchia, 2021. "Are we ready to change? A case study of Management Accounting Change (MAC) in an Italian Co-operative," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 141-164.
  62. Dorthe Windeck & Jürgen Weber & Erik Strauss, 2015. "Enrolling managers to accept the business partner: the role of boundary objects," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 617-653, August.
  63. Kallunki, Juha-Pekka & Laitinen, Erkki K. & Silvola, Hanna, 2011. "Impact of enterprise resource planning systems on management control systems and firm performance," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 20-39.
  64. Ippolito, Adelaide & Sorrentino, Marco & Guardato, Luisa & Marcello, Raffaele & Paolone, Giuseppe, 2024. "The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
  65. Alan Graham & Susan Davey‐Evans & Ian Toon, 2012. "The developing role of the financial controller: evidence from the UK," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(1), pages 71-88, May.
  66. Philippe Lorino, 2006. "Les Logiciels De Gestion Integree (Erp) Et L'Hybridation Des Metiers De Gestion – Le Cas D'Un Grand Groupe Industriel," Post-Print halshs-00558373, HAL.
  67. Valentin Florentin Dumitru, 2011. "The Impact of Information Technologies on the Organization and Functioning of the Company," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(Special N), pages 754-770, November.
  68. Martinez, Daniel E. & Pflueger, Dane & Palermo, Tommaso, 2022. "Accounting and the territorialization of markets: a field study of the Colorado cannabis market," LSE Research Online Documents on Economics 113756, London School of Economics and Political Science, LSE Library.
  69. Aernoudts, R.H.R.M. & Boom, T. van der & Vosselman, E.G.J. & Pijl, G.J. van der, 2005. "Management Accounting Change and ERP, an Assessment of Research," MPRA Paper 9582, University Library of Munich, Germany.
  70. Ruivo, Pedro & Oliveira, Tiago & Neto, Miguel, 2014. "Examine ERP post-implementation stages of use and value: Empirical evidence from Portuguese SMEs," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 166-184.
  71. Martin R. W. Hiebl & Barbara Mayrleitner, 2019. "Professionalization of management accounting in family firms: the impact of family members," Review of Managerial Science, Springer, vol. 13(5), pages 1037-1068, November.
  72. Aziz El Atiki El Guennouni & Khalid Chafik, 2015. "L'impact de l'intégration des ERP sur la fonction contrôle de gestion : transformation ou stabilité ? Essai d'élaboration d'un cadre conceptuel de recherche," Post-Print hal-03380217, HAL.
  73. Timo Hyvönen & Janne Järvinen & Jukka Pellinen, 2006. "The role of standard software packages in mediating management accounting knowledge," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(2), pages 145-160, July.
  74. Sara Trucco, 2016. "Managerial Information and Integrated Accounting Systems. The Perception of Italian Managers," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 91-104.
  75. Steens, Bert & Bots, Jan & Derks, Koen, 2024. "Developing digital competencies of controllers: Evidence from the Netherlands," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
  76. Marc Bollecker, 2010. "La Socialisation Des Contrôleurs De Gestion : L'Importance De La Compatibilite Des Cultures Professionnelles," Post-Print hal-00479525, HAL.
  77. Knudsen, Dan-Richard, 2020. "Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
  78. Roy-Ivar Andreassen, 2020. "Digital technology and changing roles: a management accountant’s dream or nightmare?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 209-238, September.
  79. Teittinen, Henri & Pellinen, Jukka & Järvenpää, Marko, 2013. "ERP in action — Challenges and benefits for management control in SME context," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 278-296.
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