How does management accounting change under the influence of ERP?

Abstract

Given the intensive application of Enterprise Resource Planning Systems (ERP), the focus of this study was to assess the ERP influence on management accounting of industrial enterprises. That is, the objectives are the identification and analysis of the ERP impact on the management accounting and management accountants. In order to realize these goals, nine Serbian companies of different industry, which use SAP as a tiding ERP software, have been surveyed. The conclusions are that SAP reduces the time required for the traditional tasks of management accounting, while increasing the time required for the activities of data analysis, performance measurement and subtle strategic reporting. Also, there is a significant change in the role of management accountants.