Moderate impact of ERPS on management accounting: a lag or permanent outcome?

By Markus Granlund, T. Malmi. 2002

530 citations recorded by the source corpus.

Subfields: Management Information Systems

View Paper: https://www.semanticscholar.org/paper/491739982f6c7104ef946365b507be9d2456b5cc

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In Management Information Systems

Citations in the corpus

ERP systems and management accounting change: opportunities or impacts? A research note (2003, background): “This may seem to conﬂict with Granlund and Malmi (2002) who found that ‘management accounting tasks do not seem to be devolving to non-accountants’.”
Impact of business analytics and enterprise systems on managerial accounting (2017, background): “Early research suggests that ERP systems have limited impact on management accounting (Granlund and Malmi, 2002).”
ERP Customization Failure: Institutionalized Accounting Practices, Power Relations and Market Forces (2007, background): “Unlike in-house developed legacy systems, ERP systems require the organization to adapt to the software rather than modify the software to fit the organization’s established practices (Granlund and Malmi, 2002).”
The effect of organizational life cycle stage on the use of activity-based costing (2007, background): “…is that implementations of ERP (enterprise resource planning) systems allowing firms to integrate advanced cost accounting such as activity-based costing software with ERP systems, have increased remarkably in recent years (e.g. Dechow and Mouritsen, 2004; Granlund and Malmi, 2002; Granlund, 2007).”
The effects of uncertainty on the roles of controllers and budgets: an exploratory study (2011, unknown): “Granlund and Malmi 2002 , Granlund and Taipaleenmaki 2005 ) our study is the first of which we are aware that provides cross-sectional evidence that these two elements are related.”
An institutional perspective of accountants' new roles – the interplay of contradictions and praxis (2005, background): “Consistent with developments elsewhere in global business, and enabled by advances in database technology (Granlund and Malmi, 2002), the brunt of this decline was borne by qualified accountants working in transaction processing and statutory reporting (IMA, 1999; Scapens et al.”
Business intelligence & analytics in management accounting research: Status and future focus (2018, methodology): “…techniques that are used in carrying out management accounting tasks, such as activity-based costing, balanced scorecard frameworks, volume-based allocation of costs, strategy maps, zero-based budgeting, and forecasting (Granlund and Malmi, 2002; Seal et al., 2014; Armitage et al., 2016).”
Enterprise resource planning systems, management control and the quest for integration (2005, background): “Surveys (Booth, Matovsky, & Wieder, 2000; Granlund & Malmi, 2002; Spathis & Constatinides, 2002) suggest that ERP systems impact remains very moderate , partly because they are not typically designed with change in mind.”
Making Business Partners: A Case Study on how Management Accounting Culture was Changed (2007, methodology): “Granlund and Malmi, 2002 ; Scapens and Jazayeri, 2003 ).”