Enterprise resource planning systems, strategic enterprise management systems and management accounting: A Danish study
Journal of Enterprise Information Management
ISSN: 1741-0398
Article publication date: 1 January 2006
Abstract
Purpose
The purpose of this paper is to contribute to the body of knowledge about to what extent integrated information systems, such as ERP and SEM systems, affect the ability to solve different management accounting tasks.
Design/methodology/approach
The relationship between IIS and management accounting practices was investigated quantitatively. A total of 349 responses were collected using a survey, and the data were analysed using linear regression models.
Findings
Analyses indicate that ERP systems support the data collection and the organisational breadth of management accounting better than SEM systems. SEM systems, on the other hand, seem to be better at supporting reporting and analysis. In addition, modern management accounting techniques involving the use of non‐financial data are better supported by an SEM system. This indicates that different management accounting tasks are supported by different parts of the IIS.
Research limitations/implications
The study applies the methods of quantitative research. Thus, the internal validity is threatened. Conducting in‐depth studies might be able to reduce this possible shortcoming.
Practical implications
On the basis of the findings, there is a need to consider the potential of closer integration of ERP and SEM systems in order to solve management accounting tasks.
Originality/value
This paper adds to the limited body of knowledge about the relationship between IIS and management accounting practices.
Keywords
Citation
Rom, A. and Rohde, C. (2006), "Enterprise resource planning systems, strategic enterprise management systems and management accounting: A Danish study", Journal of Enterprise Information Management, Vol. 19 No. 1, pp. 50-66. https://doi.org/10.1108/17410390610636878
Publisher
:Emerald Group Publishing Limited
Copyright © 2006, Emerald Group Publishing Limited