The findings of this chapter reveal that ERP systems play a major role in stabilizing management accounting systems and practices and in hybridizing the role of management accountants. Several research opportunities are identified. Examples of these opportunities are to understand the problem of misfits in the management accounting area; examine how non-accountants perform accounting tasks in the ERP environment; and use contingency theory to examine the relationships among firm characteristics, ERP, management accounting change and stability.
Kholeif, A. (2011). The Impact of Enterprise Resource Planning (ERP) on Management Accounting: A Review of Literature and Directions for Future Research. In M. Abdel-Kader (Ed.), Review of Management Accounting Research (pp. 111-138). Palgrave. https://doi.org/10.1057/9780230353275