The relationship between management accounting systems and ERP systems in a medium-sized firm: a bidirectional perspective

The relationship between ERP systems and MAS is a relevant topic for accounting scholars. This relationship has often been studied by observing the influence of the implementation of ERP systems on MAS in terms of its impact on accounting tools, available information or the accountant’s role. A limited number of studies have explored, instead, the inverse relationship, namely that one concerning the way MAS can influence the design, the implementation and the use of ERP systems. This paper aims to contribute to filling this gap. The bidirectional relationship between ERP systems and MAS is analysed through a case study, carried out in a medium-sized Italian firm. The findings show that the context, in this case a medium-sized firm, can play a relevant role in influencing the way the ERP system implementation affects the MAS, especially with regard to the controller’s role and tasks. At the same time, they also shed light on how the existing MAS, as well as the one which is influenced by the implementation of the ERP system, can shape the customization and the use of the ERP system.;

Keywords:Management accounting system, ERP systems, small and medium sized enterprises, interpretive case study

• The role of Eco-control in the implementation of Sustainable Business Models Giacomo Fabietti, Francesca Trovarelli, in MANAGEMENT CONTROL 3/2016 pp.141
  DOI: 10.3280/MACO2016-003008
• Web reputation and performance measurement systems in the hotel industry: An exploratory study in Italy Selena Aureli, Enrico Supino, in MANAGEMENT CONTROL 2/2015 pp.41
  DOI: 10.3280/MACO2015-002003
• The efficacy of performance management system in healthcare. A literature review and research perspectives Laura Mariani, Marco Tieghi, Sabrina Gigli, in MANAGEMENT CONTROL 3/2016 pp.97
  DOI: 10.3280/MACO2016-003006
• Reshaping Accounting and Management Control Systems Katia Corsi, Daniela Mancini, Giuseppina Piscitelli, pp.131 (ISBN:978-3-319-49537-8)
• I rischi derivanti dall'implementazione del cloud computing: un'indagine empirica nelle PMI Italiane Adele Caldarelli, Luca Ferri, Marco Maffei, in MANAGEMENT CONTROL 3/2016 pp.27
  DOI: 10.3280/MACO2016-003003
• The First Outstanding 50 Years of “Università Politecnica delle Marche” Maria Serena Chiucchi, Marco Giuliani, Simone Poli, Marco Gatti, Marco Montemari, Luca Del Bene, pp.165 (ISBN:978-3-030-33878-7)
• ICT e piccole imprese. Il Cubo della Predisposizione Tecnologica Aziendale Francesca Maria Cesaroni, Domenico Consoli, in MANAGEMENT CONTROL 1/2015 pp.73
  DOI: 10.3280/MACO2015-001004
• A field study of Value-Based Management sophistication: The role of shareholders Andrea Dello Sbarba, Riccardo Giannetti, Alessandro Marelli, in MANAGEMENT CONTROL 2/2015 pp.65
  DOI: 10.3280/MACO2015-002004
• La trasformazione del modello di business nel sistema fieristico italiano Massimo Albanese, in MANAGEMENT CONTROL 3/2016 pp.173
  DOI: 10.3280/MACO2016-003009
• Performance Management Systems and Strategy: The state of the art in Italian journals Gaia Bassani, Cristiana Cattaneo, in MANAGEMENT CONTROL 2/2015 pp.13
  DOI: 10.3280/MACO2015-002002
• Strategic planning for value creation in business networks. Conceptual framework and theoretical proposals Andrea Cardoni, Filippo Zanin, Francesca Bartolacci, George H. (Jody) Tompson, in MANAGEMENT CONTROL 1/2018 pp.17
  DOI: 10.3280/MACO2018-001002
• Big Data e revisione contabile: uno studio esplorativo nel contesto italiano Federica De Santis, in MANAGEMENT CONTROL 2/2018 pp.129
  DOI: 10.3280/MACO2018-002007
• Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research Andrea Nespeca, Maria Serena Chiucchi, pp.121 (ISBN:978-1-78756-470-1)
• Business continuity and planning effectiveness: An empirical analysis of Italian manufacturing SMEs Francesca Sgrò, Federica Palazzi, Massimo Ciambotti, in MANAGEMENT CONTROL 3/2022 pp.89
  DOI: 10.3280/MACO2022-003005
• Un framework integrato per la misura dell'innovazione del Piano Nazionale Scuola Digitale (PNSD) Domenico Consoli, Selena Aureli, in MANAGEMENT CONTROL 1/2018 pp.139
  DOI: 10.3280/MACO2018-001007

Maria Serena Chiucchi, Marco Gatti, Stefano Marasca, The relationship between management accounting systems and ERP systems in a medium-sized firm: a bidirectional perspective in "MANAGEMENT CONTROL" suppl. 3/2012, pp 39-65, DOI: 10.3280/MACO2013-SU3003