Enterprise Resource Planning: Implementation and Management Accounting Change in a Transitional Country

This study has contributed to the emerging research on ERP and management accounting change by identifying the unique nature of IT implementations in Egyptian organisations. In particular, the major contributions of this study are related to providing empirical evidence on ERP implementations and management accounting change in highly regularised organisations in Egypt. The findings of this study also reported the experiences of Egyptian government units in adopting the performance-based budget. These results could be useful to both the World Bank and International Monetary Fund (IMF), which normally recommend this type of budget reform to countries seeking to control their expenditures.