ERP SYSTEMS AND MANAGEMENT ACCOUNTING – EVOLUTIONS AND CHALLENGES

Assist. Cristina Circa Ph.D., Assoc. Prof. Alina Almasan Ph.D., Lect. Romeo Margea Ph.D. and Camelia Margea
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Assist. Cristina Circa Ph.D.: West University of Timisoara, Faculty of Economics and Business Administration, Romania
Assoc. Prof. Alina Almasan Ph.D.: West University of Timisoara, Faculty of Economics and Business Administration, Romania
Lect. Romeo Margea Ph.D.: West University of Timisoara, Faculty of Economics and Business Administration, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2015, vol. 1, issue 24, 155-166

Abstract: Large-scale introduction of technology into companies’ accounting determine many changes, some regarding the management accounting too. The aim of the current paper is to identify the manner in which, as well as the extent to which ERP systems alter the content of the management accountant position, i.e. the tasks carried on by management accountants, as well as their requested skills and responsibilities. The research was conducted based on an exploratory and descriptive approach. Besides an overview upon the main features of an ERP system, and the main effects of the implementation, we found that the routine task absorption changed the role of the management accountant, making him a closer partner in top management, a cross-functional, business, and forward looking analysis. Consulting, communication and interpersonal skills are coming into demand for management accountants working into this new context.

Keywords: ERP; management accounting; accountants’ tasks; changes; skills (search for similar items in EconPapers)
JEL-codes: M15 M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2015:i:24:p:155-166

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