1,401
Views
69
CrossRef citations to date
0
Altmetric
Original Articles

MANAGEMENT ACCOUNTING AND INFORMATION SYSTEMS: ERP VERSUS BOB

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

References

  • Dugdale , D. and Jones , C. T. 1997 . How many companies use ABC for stock valuation? A comment on Innes and Mitchell's questionnaire findings . Management Accounting Research , 8 : 233 – 240 .
  • Ekholm , B-G and Wallin , J. 2000 . Is the annual budget really dead? . European Accounting Review , 9 : 519 – 539 .
  • Innes , J. and Mitchell , F. 1997 . Survey research on activity-based costing: a reply to Dugdale and Jones . Management Accounting Research , 8 : 241 – 249 .
  • Light , B. , Holland , C. P. and Wills , K. 2001 . ERP and best of breed: a comparative analysis . Business Process Management Journal , 7 : 216 – 224 .
  • Quattrone , P. and Hopper , T. 2001 . What does organizational change mean? Speculations on a taken for granted category . Management Accounting Research , 12 : 403 – 435 .
  • Themistocleous , M. , Irani , Z. and O'Keefe , R. M. 2001 . ERP and application integration . Exploratory survey Business Process Management Journal , 7 : 195 – 204 .
  • Moriarty , S. 1999 . Breeding the best . Management Accounting (UK) , 77 : 52
  • Johnson , H. T. and Kaplan , R. S. 1987 . Relevance Lost. The Rise and Fall of Management Accounting
  • Horngren , C. T. , Bhimani , A. , Datar , S. M. and Foster , G. 2002 . Management and Cost Accounting , 2nd edn
  • Hope , J. and Hope , T. 1997 . Competing in the Third Wave: The Ten Key Management Issues of the Information Age
  • Maccarrone , P. The impact of ERPs on management accounting and control systems and the changing role of controllers . Paper presented at the 23rd Conference of the EAA . March; 29–31 .
  • Lukka , K. and Granlund , M. 1996 . Cost accounting in Finland: current practice and trends of development . European Accounting Review , 5 : 1 – 28 .
  • Kaplan , R. S. and Norton , D. 2001 . The Strategy-focused Organizations. How Balanced Scorecard Companies Thrive in the New Business Environment
  • Malmi , T. 1999 . Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms . Accounting, Organizations and Society , 24 : 649 – 672 .
  • Malmi , T. 1997 . Adoption and Implementation of Activity-based Costing: Practice, Problems and Motives , A-128 Helsinki School of Economics and Business Administration, Acta Universitatis Oeconomicae Helsingiensis .
  • Malmi , T. and Seppälä , T. 2001 . Rantanen M . The practice of management accounting in Finland - a change? Finnish Journal of Business Economics , 50 : 480 – 501 .
  • McCarthy , W. E. 1982 . The REA accounting model: a generalized framework for accounting systems in a shared data environment . Accounting Review , LVII : 554 – 578 .
  • Scott Morton , M. S. 1991 . The Corporation of the 1990s: Information Technology and Organizational Transformation
  • Shields , M. G. 2001 . E-Business and ERP. Rapid Implementation and Project Planning
  • Salo , S. 2000 . Information Technology Enabled Change. Dramatic Improvement and Perceived Success , A-167 Helsinki School of Economics and Business Administration, Acta Universitatis Oeconomicae Helsingiensis .
  • Scapens , R. , Jazayeri , M. and Scapens , J. 1998 . SAP: integrated information systems and the implications for management accountants . Management Accounting (UK) , 78 : 46 – 48 .
  • Sutton , S. G. 1999 . The changing face of accounting and the driving force of advanced information technologies . International Journal of Accounting Information Systems , : 2 – 6 .
  • Davenport , T. H. 2000 . Mission Critical. Realizing the Promise of Enterprise Systems
  • DiMaggio , P. J. and Powell , W. W. 1983 . The iron cage revisited: institutional isomorphism and collective rationality in organizational fields . American Sociological Review , 48 : 147 – 160 .
  • Fahy , M. J. and Lynch , R. Enterprise resource planning (ERP) systems and strategic management accounting . Paper presented at the 22nd Conference of the EAA . May 5–7 .
  • Gosselin , M. 1997 . The effect of strategy and organisational structure on the adoption and implementation of activity-based costing . Accounting, Organizations and Society , 22 : 105 – 122 .
  • Granlund , M. 1998 . Lukka K . It's a small world of management accounting practices Journal of Management Accounting Research , 10 : 153 – 179 .
  • Granlund , M. and Malmi , T. Some empirical evidence of ERP-systems on management accounting . Paper presented at the 23rd Conference of the EAA . March 29–31 .
  • Granlund , M. and Malmi , T. 2002 . Moderate impact of ERPs on management accounting: a lag or permanent outcome? . Management Accounting Research , 13 : 299 – 321 . forthcoming in
  • Hammer , M. 1990 . Reengineering work: don't automate, obliterate . Harvard Business Review , 68 : 104 – 112 .
  • Wortmann , J. C. 1998 . Evolution of ERP systems Strategic Management of the Value Chain Edited by: Bitici , S. and Carrie , A. S. 11 – 23 .
  • Anthony , R. S. 1988 . The Management Control Function
  • Bjørnenak , T. 1997 . Diffusion and accounting: the case of ABC in Norway . Management Accounting Research , 8 : 3 – 17 .
  • Ask , U. and Ax , C. Trends in the development of product costing practices and techniques. A survey of the Swedish manufacturing industry . Paper presented at the 15th Annual Congress of the European Accounting Association . April 22–24 .
  • Castells , M. and Himanen , P. 2001 . Suomen tietoyhteiskuntamalli [The Finnish Model of the Information Society]
  • Booth , P. , Matolcsy , Z. and Wieder , B. Integrated information systems (ERP-systems) and accounting practice - the Australian experience . Paper presented at the Third European Conference on Accounting Information Systems . March 27–28 .
  • Cooper , R. and Kaplan , R. S. 1998 . The promise - and peril - of integrated cost systems . Harvard Business Review , 76 : 109 – 119 .
  • Chapman , C. and Chua , W. F. Information technology, organizational form, and accounting . Proceedings of the 2nd Conference on New Directions in Management Accounting: Innovations in Practice and Research . December 14–16 . pp. 193 – 211 .
  • Davenport , T. H. 1998 . Putting the enterprise into the enterprise system . Harvard Business Review , 76 : 121 – 131 .
  • Cooper , R. and Kaplan , R. S. 1999 . The Design of Cost Management Systems. Text and Cases

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.