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Original Articles

MANAGEMENT ACCOUNTING AND INFORMATION SYSTEMS: ERP VERSUS BOB

Pages 155-173 | Received 30 Jun 2004, Published online: 06 Aug 2010

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (5)

Cătălin-Nicolae Albu, Nadia Albu, Mădălina Dumitru & Valentin Florentin Dumitru. (2015) The Impact of the Interaction between Context Variables and Enterprise Resource Planning Systems on Organizational Performance: A Case Study from a Transition Economy. Information Systems Management 32:3, pages 252-264.
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Indrit Troshani, Lee D. Parker & Andy Lymer. (2015) Institutionalising XBRL for financial reporting: resorting to regulation. Accounting and Business Research 45:2, pages 196-228.
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Julia Mundy & Carys A. Owen. (2013) The Use of an ERP System to Facilitate Regulatory Compliance. Information Systems Management 30:3, pages 182-197.
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Maria do Céu Alves & Sergio Ivo Amaral Matos. (2013) ERP adoption by public and private organizations – a comparative analysis of successful implementations. Journal of Business Economics and Management 14:3, pages 500-519.
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Pedro Lorca Fernández & Javier de Andrés Suárez. (2007) Efectos de la implantación de sistemas integrados de gestión (ERP) en las grandes empresas españolas. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 36:135, pages 595-623.
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Articles from other publishers (64)

He Li & Sungjin Yoo. (2024) Information Systems Sourcing Strategies and Organizational Cybersecurity Breaches. IEEE Transactions on Engineering Management 71, pages 481-490.
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Takaya Kubota & Shin'ya Okuda. (2023) Relationship between top managers’ interest in accounting information and accounting practices in startups. International Journal of Accounting Information Systems 51, pages 100640.
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Mirjana Todorović & Milan Čupić. 2023. Digital Transformation of the Financial Industry. Digital Transformation of the Financial Industry 1 17 .
Dejan Lukić, Dejan Božić, Mijodrag Milošević, Nicolae Ungureanu, Stevo Borojević & Aco Antić. (2022) DEVELOPMENT OF THE SYSTEM FOR CUTTING TOOL FLOWS MANAGEMENT IN A SMALL MANUFACTURING COMPANY. Advanced Engineering Letters 1:3, pages 88-97.
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Krister Bredmar & Ulrika Melin. (2021) The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context. Business Systems Research Journal 12:2, pages 160-171.
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José Luís Martins & Carlos Santos. (2021) The influence of ERP systems on organizational aspects of accounting: case studies in Portuguese companies. Accounting Research Journal 34:6, pages 666-682.
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Mayada Abd El-Aziz Youssef & Habib Mahama. (2021) Does business intelligence mediate the relationship between ERP and management accounting practices?. Journal of Accounting & Organizational Change 17:5, pages 686-703.
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Claire Ciampi. (2021) Des Mass Data aux Big Data, changements ou « déjà-vu » pour le contrôle de gestion. ACCRA N° 11:2, pages 29-58.
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Sameh Ammar & Ghassan H. Mardini. (2020) Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100. Accounting & Finance 61:1, pages 1205-1237.
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Wael Hadid & Mahmoud Al-Sayed. (2021) Management accountants and strategic management accounting: The role of organizational culture and information systems. Management Accounting Research 50, pages 100725.
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Patrick Ulrich & Hasan Andac Güler. (2021) Measuring enterprise resource planning (ERP) systems success from a managerial accounting perspective. Corporate Ownership and Control 19:1, special issue, pages 218-228.
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Florence Cavélius, Christoph Endenich & Adrian Zicari. (2020) Back to basics or ready for take-off? The tensions on the role of management controllers in the digital age. Comptabilité Contrôle Audit Tome 26:2, pages 89-123.
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Livea Rose Paul & Lipsa Sadath. (2019) Choosing the Right Accounting Software for Organised Retail Environment. Choosing the Right Accounting Software for Organised Retail Environment.
Parvaneh Saeidi, Sayyedeh Parisa Saeidi, Saudah Sofian, Sayedeh Parastoo Saeidi, Mehrbakhsh Nilashi & Abbas Mardani. (2019) The impact of enterprise risk management on competitive advantage by moderating role of information technology. Computer Standards & Interfaces 63, pages 67-82.
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Metin Uyar. 2019. Structural Equation Modeling Approaches to E-Service Adoption. Structural Equation Modeling Approaches to E-Service Adoption 101 124 .
Andrea Nespeca & Maria Serena Chiucchi. 2018. Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research. Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research 121 141 .
Mikael Holmgren Caicedo, Maria Mårtensson & Kristina Tamm Hallström. (2018) The development of the management accountant's role revisited: An example from the Swedish Social Insurance Agency. Financial Accountability & Management 34:3, pages 240-251.
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Fatma TEMELLİ & Güzide Öncü EROĞLU PEKTAŞ. (2018) KÜRESELLEŞME SÜRECİNDE SÜRDÜRÜLEBİLİR REKABET ÜSTÜNLÜĞÜ SAĞLAMADA STRATEJİK PAZARLAMA MUHASEBESİStrategic Marketing Accounting In Providing Sustainable Competitive Superiority In Globalization Process. Bingöl Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 8:15, pages 181-194.
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Antti Ylä-Kujala, Salla Marttonen-Arola & Timo Kärri. (2018) Finnish “state of mind” on inter-organizational integration. IMP Journal 12:1, pages 171-191.
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Hsing-Hua HsiungJuo-Lien WangShu-ya Zhang. (2018) Influence of ERP System Imported on Accountants - An Empirical Study of Taiwan. Influence of ERP System Imported on Accountants - An Empirical Study of Taiwan.
Jari Huikku, Timo Hyvönen & Janne Järvinen. (2017) The role of a predictive analytics project initiator in the integration of financial and operational forecasts. Baltic Journal of Management 12:4, pages 427-446.
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Sameh Ammar. (2017) Enterprise systems, business process management and UK-management accounting practices. Qualitative Research in Accounting & Management 14:3, pages 230-281.
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Hany Elbardan & Ahmed O. KholeifHany Elbardan & Ahmed Othman Rashwan Kholeif. 2017. Enterprise Resource Planning, Corporate Governance and Internal Auditing. Enterprise Resource Planning, Corporate Governance and Internal Auditing 13 54 .
Loai AlsaidLoai Alsaid. 2017. Political Dynamics in Micro Organisational Accounting Change. Political Dynamics in Micro Organisational Accounting Change 113 138 .
Cecilia Gullberg. (2016) What makes accounting information timely?. Qualitative Research in Accounting & Management 13:2, pages 189-215.
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Ogan Yigitbasioglu. (2016) Firms’ information system characteristics and management accounting adaptability. International Journal of Accounting and Information Management 24:1, pages 20-37.
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Bernhard Gärtner,Johannes Slacik. (2015) Die Rolle des Controllers bei der ERP-System-Nutzung – Qualitativ-empirische Ergebnisse aus deutschsprachigen Mittelunternehmen. ZfKE – Zeitschrift für KMU und Entrepreneurship 63:3-4, pages 305-323.
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Tarek Samara. 2015. ERP and Information Systems. ERP and Information Systems 99 118 .
Rafael Heinzelmann. (2015) Managing conflicting logics of Beyond Budgeting and Enterprise Resource Planning Systems. Beta 29:1, pages 27-48.
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Francesca Maria Cesaroni & Domenico Consoli. (2015) ICT e piccole imprese. Il Cubo della Predisposizione Tecnologica Aziendale. MANAGEMENT CONTROL:1, pages 73-100.
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Santiago Velasquez, Petri Suomala & Marko Järvenpää. (2015) Cost consciousness: conceptual development from a management accounting perspective. Qualitative Research in Accounting & Management 12:1, pages 55-86.
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Ravi Seethamraju. (2015) Barriers to the Adoption of Management Accounting (MA) Processes in Enterprise Resource Planning (ERP) Environments. Barriers to the Adoption of Management Accounting (MA) Processes in Enterprise Resource Planning (ERP) Environments.
Lina Klovienė & Edita Gimzauskiene. (2015) The Effect of Information Technology on Accounting System's Conformity with Business Environment: A Case Study In Banking Sector Company. Procedia Economics and Finance 32, pages 1707-1712.
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Marc Wouters & Susana Morales. 2014. Advances in Management Accounting. Advances in Management Accounting 259 346 .
Jani Taipaleenmäki & Seppo Ikäheimo. (2013) On the convergence of management accounting and financial accounting – the role of information technology in accounting change. International Journal of Accounting Information Systems 14:4, pages 321-348.
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Wipawee Uppatumwichian. 2013. Enterprise Information Systems of the Future. Enterprise Information Systems of the Future 106 121 .
Wipawee Uppatumwichian. 2013. Accounting Information Systems for Decision Making. Accounting Information Systems for Decision Making 299 314 .
Cristóbal Sánchez‐Rodríguez & Gary Spraakman. (2012) ERP systems and management accounting: a multiple case study. Qualitative Research in Accounting & Management 9:4, pages 398-414.
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W Uppatumwichian. 2012. Advances in Enterprise Information Systems II. Advances in Enterprise Information Systems II 277 289 .
Erica L. Wagner, Jodie Moll & Sue Newell. (2011) Accounting logics, reconfiguration of ERP systems and the emergence of new accounting practices: A sociomaterial perspective. Management Accounting Research 22:3, pages 181-197.
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Wilfrid Azan & Marc Bollecker. (2011) Management control competencies and ERP: an empirical analysis in France. Journal of Modelling in Management 6:2, pages 178-199.
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Nir Menachemi, Dong Yeong Shin, Eric W. Ford & Feliciano Yu. (2011) Environmental factors and health information technology management strategy. Health Care Management Review 36:3, pages 275-285.
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Markus Granlund. (2011) Extending AIS research to management accounting and control issues: A research note. International Journal of Accounting Information Systems 12:1, pages 3-19.
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Ahmed Kholeif. 2011. Review of Management Accounting Research. Review of Management Accounting Research 111 138 .
Maria Pia Maraghini. 2010. Business Performance Measurement and Management. Business Performance Measurement and Management 13 37 .
. 2009. Management Accounting in Enterprise Resource Planning Systems. Management Accounting in Enterprise Resource Planning Systems 121 123 .
Eric Korpi & Timo Ala‐Risku. (2008) Life cycle costing: a review of published case studies. Managerial Auditing Journal 23:3, pages 240-261.
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Juha-Pekka Kallunki & Hanna Silvola. (2008) The effect of organizational life cycle stage on the use of activity-based costing. Management Accounting Research 19:1, pages 62-79.
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Timo Hyvönen, Janne Järvinen & Jukka Pellinen. (2008) A virtual integration—The management control system in a multinational enterprise. Management Accounting Research 19:1, pages 45-61.
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William MacKinnon, Gerald Grant & David Cray. (2008) Enterprise Information Systems and Strategic Flexibility. Enterprise Information Systems and Strategic Flexibility.
Anders Rom & Carsten Rohde. (2007) Management accounting and integrated information systems: A literature review. International Journal of Accounting Information Systems 8:1, pages 40-68.
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Pall Rikhardsson, Carsten Rohde & Anders Rom. (2007) Management control in enterprise system enabled organizations: A literature review. Corporate Ownership and Control 4:2, pages 233-242.
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Marvin Albin, Mehmet Kocakulah, Abbas Foroughi & Brian McGuire. (2006) Reducing the Conflict between Accounting and It Brought About by ERP, Compliance and Ethical Issues. Reducing the Conflict between Accounting and It Brought About by ERP, Compliance and Ethical Issues.
François Meyssonnier & Frédéric Pourtier. (2006) Les ERP changent-ils le contrôle de gestion ?. Comptabilité Contrôle Audit Tome 12:1, pages 45-64.
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Timo Hyvönen, Janne Järvinen & Jukka Pellinen. (2006) The role of standard software packages in mediating management accounting knowledge. Qualitative Research in Accounting & Management 3:2, pages 145-160.
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Anders Rom & Carsten Rohde. (2006) Enterprise resource planning systems, strategic enterprise management systems and management accounting. Journal of Enterprise Information Management 19:1, pages 50-66.
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N. Dechow, M. Granlund & J. Mouritsen. 2006. 625 640 .
RAVI SEETHAMRAJU. (2008) Enterprise Resource Planning Systems — Implications for Managers and Management. Australian Accounting Review 15:37, pages 90-96.
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Alan Lowe. (2004) Postsocial relations. Accounting, Auditing & Accountability Journal 17:4, pages 604-628.
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Markus Granlund. (2007) On the Interface Between Management Accounting and Modern Information Technology - A Literature Review and Some Empirical Evidence. SSRN Electronic Journal.
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Takaya Kubota & Shin'ya Okuda. (2022) Relationship between Top Managers’ Interest in Accounting Information and Accounting Practices in Startups. SSRN Electronic Journal.
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Jani Taipaleenmaki & Seppo Ikaheimo. (2011) On the Convergence of Management Accounting and Financial Accounting - The Role of Information Technology in Accounting Change. SSRN Electronic Journal.
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Gary Spraakman. (2010) The Impact of Information Technology on Management Accounting Practices. SSRN Electronic Journal.
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Timo Hyvonen, Janne Järvinen & Jukka Pellinen. (2008) Struggling for the New Role for Business Controller. SSRN Electronic Journal.
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