The impact of ERP system's adoption on management accounting practices in the Jordanian manufacturing companies

摘要

This study aims to explore the impact of enterprise resource planning (ERP) implementation on management accounting practices (MAPs), and main attributes that influence the ERP implementation in Jordanian manufacturing companies. A questionnaire survey was distributed to Jordanian manufacturing companies. This study shows that ERP has connected and integrated a wide range of companies functions and resources, which offers them a new platform of information on how to manage their operations holistically. This can explain the considerable variation in the extent of MAPs' adoption among the Jordanian companies, and enterprise systems have the potential to facilitate both conventional and advanced MAPs. Dealing with changes in business operations, the best practice recommendations, and recommendations from different professional bodies were found as main institutional attributes leading to the use of ERP. Lack of sufficient support and lack of top management support were the two main other factors that may prevent ERP implementation in the Jordanian context.