Integrated Information Systems ( IIS ) and Management Accounting Evidence from the Danish Practice
نویسندگان
چکیده
The present study examines the relationship between integrated information systems (IIS) and management accounting practices. Integrated information systems are divided into enterprise resource planning (ERP) systems and strategic enterprise management (SEM) systems. 349 responses to a questionnaire have been analysed, and the results show that while ERP systems have a positive impact on transactional management accounting such as data collection, SEM systems have a positive impact on reporting, analysis, budgeting and modern management accounting practices. Changes in management accounting practices are thus found not to be driven by ERP systems but rather by SEM systems.
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