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| Author: | Scapens, R. W. Jazayeri, M. |
| Title: | ERP systems and management accounting change: opportunities or impacts? A research note |
| Journal: | European Accounting Review
2003 : VOL. 12:1, p. 201-234 |
| Index terms: | RESOURCE MANAGEMENT CORPORATE PLANNING ACCOUNTING MANAGEMENT ACCOUNTING |
| Language: | eng |
| Abstract: | Enterprise resource planning (ERP) systems, such as SAP, have become widely used in recent years, especially in large companies. Although a considerable amount has been written about them in the professional accounting and computing literature, somewhat surprisingly comparatively little attention has been given to them in accounting research journals. However, the field studies which are beginning to appear suggest that ERP systems are having only a relatively moderate impact on the character of management accounting and the work of management accountants. The paper states that as such studies adopt a relatively 'static' approach, they do not explore the processes of management accounting change or study how opportunities are opened up by the implementation of ERP systems. |
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