Chapter 2 - Background to the Study and Review of Prior Research

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This chapter explores the background and gives a review of prior research. Many organizations seek to improve their competitiveness by utilizing advanced information technology such as ERP systems. Researchers have begun to identify the success factors associated with successful ERP system implementations. A model of the impact of ERP systems on management accounting and management accountants was developed. We now have a better understanding of the complexities associated with successful ERP implementations and why some organizations, while on the surface appear to be doing the prescribed steps, are missing out on important processes. A partial explanation for the use of “Best of Breed” (BoB) in the financial area was offered—when managerial control-type solutions are introduced in the financial area, the concern is on how to best obtain the data and present the information to the relevant decision-makers. No difference except for more budgeting problems for ERP adopters was found between ERP and BoB systems with respect to data measurement, data collection, and usability. This project examined the changes resulting from the implementation of ERP packages on the practice of management accounting. The results of this study are important to management accountants when they examine where their organization stands relative to others and relative to the improvements that could be attained from an effective ERP system.

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