ERP systems and management accounting change: opportunities or impacts? A research note

By Robert W. Scapens, M. Jazayeri. 2003

614 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/24465df7a0c16286bbfe0e0a0654381cddb28775

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Citations in the corpus

Making Business Partners: A Case Study on how Management Accounting Culture was Changed (2007, methodology): “Management accounting activities might also take place everywhere in organizations, not only in accounting departments (Jonsson, 1996 ; Scapens and Jazayeri, 2003 ).”
Impact of business analytics and enterprise systems on managerial accounting (2017, background): “” Furthermore, Scapens and Jazayeri (2003) propose that with the ability of ERP systems, management accountants have the potential to report more forward-looking (predictive) information and to provide more direct support to business managers with the computerization of many traditional accounting…”
ERP Customization Failure: Institutionalized Accounting Practices, Power Relations and Market Forces (2007, background): “It was found that ERP systems reinforce rather than change existing accounting systems and practices (Granlund and Malmi, 2002; Scapens and Jazayeri, 2003; Quattrone and Hopper, 2005).”
Business intelligence & analytics in management accounting research: Status and future focus (2018, background): “…accounting data (Cooper and Kaplan, 1997; Davenport, 1998), many have concluded that they often have stabilising e ﬀ ects on management accounting practices rather than engendering any direct or signin ﬁ cant changes (Granlund and Malmi, 2002; Rom and Rohde, 2007; Scapens and Jazayeri, 2003).”
Enterprise resource planning systems, management control and the quest for integration (2005, background): “Caglio (2003) and Scapens and Jazayeri (2003) relate the impact of ERP to the transformation of the roles of management accountants, while Lodh and Gaffikin (2003) and Newell, Huang, Galliers, and Pan (2003) follow the implementation of ERP through social and technical networks.”
On the emergence of strategic management accounting: An institutional perspective (2009, background): “Institutional theories and management accounting research Currently, a number of researchers, who view management accounting practices as socially constructed, are drawing on a range of ‘institutional’ perspectives to examine the process of accounting change in correspondence with organisational cha”
Management accounting and integrated information systems: A literature review (2007, methodology): “Thus, a bidirectional relationship is likely to exist.”