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Erp Systems And Management Accounting – Evolutions And Challenges

Author

Listed:
  • Assist. Cristina Circa Ph.D.

    (West University of Timisoara, Faculty of Economics and Business Administration, Romania)

  • Assoc. Prof. Alina Almasan Ph.D.

    (West University of Timisoara, Faculty of Economics and Business Administration, Romania)

  • Lect. Romeo Margea Ph.D.

    (West University of Timisoara, Faculty of Economics and Business Administration, Romania)

  • Lect. Camelia Margea Ph.D.

    (West University of Timisoara, Faculty of Economics and Business Administration, Romania)

Abstract

Large-scale introduction of technology into companies’ accounting determine many changes, some regarding the management accounting too. The aim of the current paper is to identify the manner in which, as well as the extent to which ERP systems alter the content of the management accountant position, i.e. the tasks carried on by management accountants, as well as their requested skills and responsibilities. The research was conducted based on an exploratory and descriptive approach. Besides an overview upon the main features of an ERP system, and the main effects of the implementation, we found that the routine task absorption changed the role of the management accountant, making him a closer partner in top management, a cross-functional, business, and forward looking analysis. Consulting, communication and interpersonal skills are coming into demand for management accountants working into this new context.

Suggested Citation

  • Assist. Cristina Circa Ph.D. & Assoc. Prof. Alina Almasan Ph.D. & Lect. Romeo Margea Ph.D. & Lect. Camelia Margea Ph.D., 2015. "Erp Systems And Management Accounting – Evolutions And Challenges," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 155-166, APRIL.
    • Handle: RePEc:aio:rteyej:v:1:y:2015:i:24:p:155-166
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    ERP; management accounting; accountants’ tasks; changes; skills;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management

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