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.
Chiucchi M.S., Gatti M., Marasca S. (2012), The relationship between management accounting Does the organizational life cycle affect the management accounting system and ERP systems in a medium-sized firm: a bidirectional perspective, Management Control, Suppl. 3, pp. 39-65, Doi: 10.3280/MACO2013-SU3003