The impact of enterprise resource planning systems on management accounting: An Australian study

Jackling, B and Spraakman, G 2008, 'The impact of enterprise resource planning systems on management accounting: An Australian study', The European Journal of Management and Public Policy, vol. 5, no. 2, pp. 69-90.


Document type: Journal Article
Collection: Journal Articles

Title The impact of enterprise resource planning systems on management accounting: An Australian study
Author(s) Jackling, B
Spraakman, G
Year 2008
Journal name The European Journal of Management and Public Policy
Volume number 5
Issue number 2
Start page 69
End page 90
Total pages 22
Publisher European Center for Peace and Development of the University for Peace established by the United Natl
Abstract Information technology is significantly changing the operating practices of an increasing number of companies globally. These developments have important implications for the accounting profession and in particular accounting practices in the twenty-first century. This study examines the development of enterprise resource planning (ERP) systems as a means of illustrating how changes in information technology allows all systems in a company to be linked to manage operations holistically. The study investigates the change in accounting systems using a sample of Australian companies with emphasis on the adoption of ERP systems including the potential impact of ERP on capital budgeting processes. The results show that ERP systems are changing management accounting practices, although at this stage, the impact on capital budgeting techniques appears to be limited. The findings contribute to the emerging body of literature on the development of ERP systems and its impact on management accounting teaching and research.
Subject Management Accounting
Keyword(s) management accounting
capital budgeting
enterprise resource planning systems
information technology
ISSN 1726-6475
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