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Management Accounting in Enterprise Resource Planning Systems

Severin Grabski, Alan Sangster, and Stewart Leech

Current evidence points to management accountants using traditional software (such as spreadsheets) for budgeting, ABC, balanced scorecards and other performance management techniques independent of, rather than integrated with Enterprise Resource Planning (ERP) Systems.

While there has been some limited research on the effects of ERP systems on management accountants, this report provides a comprehensive analysis of the consequences of implementation of ERP systems for management accountants.

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