Enterprise resource planning systems, strategic enterprise management systems and management accounting: A Danish study

摘要

Purpose - The purpose of this paper is to contribute to the body of knowledge about to what extent integrated information systems, such as ERP and SEM systems, affect the ability to solve different management accounting tasks. Design/methodology/approach - The relationship between IIS and management accounting practices was investigated quantitatively. A total of 349 responses were collected using a survey, and the data were analysed using linear regression models. Findings - Analyses indicate that ERP systems support the data collection and the organisational breadth of management accounting better than SEM systems. SEM systems, on the other hand, seem to be better at supporting reporting and analysis. In addition, modern management accounting techniques involving the use of non-financial data are better supported by an SEM system. This indicates that different management accounting tasks are supported by different parts of the IIS. Research limitations/implications - The study applies the methods of quantitative research. Thus, the internal validity is threatened. Conducting in-depth studies might be able to reduce this possible shortcoming. Practical implications - On the basis of the findings, there is a need to consider the potential of closer integration of ERP and SEM systems in order to solve management accounting tasks. Originality/value - This paper adds to the limited body of knowledge about the relationship between IIS and management accounting practices.