This chapter gives an introduction of the enterprise resource planning (EPR) commonplace nowadays. Many studies report that about 90% of large business organizations have implemented an ERP system. ERP system offers three major benefits: (1) business process automation; (2) timely access to management information; and (3) Improvement in the supply chain via the use of E-communication and E-commerce. Some research is now beginning to appear that examines the effects of ERP systems on the people who use them. The objective of this research project is to provide further insight into the changes resulting from the implementation of ERP systems on the work and behavior of management accountants. Although we cannot examine all of the nuances of the changes identified by the interviewees as having resulted from the ERP implementations, the interviews allow us to obtain a very good perspective of the changes that occur from implementations of this type and of how they impact both managerial accounting and the management accountant.
