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ERP systems and management accounting: a multiple case study

Author

Listed:
  • Cristóbal Sánchez‐Rodríguez
  • Gary Spraakman

Abstract

Purpose - The present study seeks to refine the findings and theory on the impact that enterprise resource planning (ERP) implementations have had on management accounting. Specifically, the purposes of this paper are to analyze the changes that ERP implementations have had on performance measures, management accounting techniques, activities of management accountants, and the use of non‐financial information. Design/methodology/approach - The controllers of 13 major Canadian firms were interviewed as part of a multiple case study. Open‐ended questions were used. Findings - The research assesses how ERP implementations through more computational power, relational databases, standardized state‐of‐the‐art transaction processing, and extended chart of accounts change management accounting. The enhanced computing power and overall standardization lead to more accurate and timely information. The standardized transaction processing and the charts of accounts have increased the availability of information from units and products previously deficient of information, and ensured a consistency of information across all units and products. The standardization and automation of transaction processing has reduced the amount of data entry done by management accountants. Performance measures have been standardized, expanded to more units and products, increased in accuracy, and produced more quickly. Management accounting techniques have become more efficient and effective. Management accountants are less involved with data entry, thus allowing them to undertake more analyses. Non‐financial information is more extensive. Originality/value - This research provides new insights or contributions to understanding how ERP systems impact management accounting and management accountants. First, ERP system implementations affect management accounting. Second, the three part lens or conceptual framework – physical, transactional, and information – explicates the impact of ERP systems on management accounting and management accountants. Third, understanding the impact is further guided by recognizing the expanded chart of accounts inherent with ERP systems.

Suggested Citation

  • Cristóbal Sánchez‐Rodríguez & Gary Spraakman, 2012. "ERP systems and management accounting: a multiple case study," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 9(4), pages 398-414, November.
    • Handle: RePEc:eme:qrampp:v:9:y:2012:i:4:p:398-414
    DOI: 10.1108/11766091211282689
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    Citations

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    Cited by:

    1. Laura-Eugenia-Lavinia BARNA & Bogdan-Åžtefan IONESCU, 2021. "The Process Of Digitalization Of An Accounting Organization Using Erp Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(23), pages 1-1.
    2. Christos Lemonakis & Nikolaos Sariannidis & Alexandros Garefalakis & Anastasia Adamou, 2020. "Visualizing operational effects of ERP systems through graphical representations: current trends and perspectives," Annals of Operations Research, Springer, vol. 294(1), pages 401-418, November.
    3. 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.
    4. 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.
    5. Laura-Eugenia-Lavinia Barna & Bogdan-Ștefan Ionescu & Liliana Ionescu-Feleagă, 2021. "The Relationship between the Implementation of ERP Systems and the Financial and Non-Financial Reporting of Organizations," Sustainability, MDPI, vol. 13(21), pages 1-17, October.
    6. Barna Laura-Eugenia-Lavinia & Ionescu Bogdan-Ștefan, 2023. "ERP Systems as a Part of Business Digitalization Systems as a Part of Business Digitalization," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 17(1), pages 1897-1908, July.

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