ABSTRACT
A major driving factor of change to management accounting and management control has been the exponential developments in information technology in the past two decades or so (Sánchez-Rodríguez and Spraakman, 2012). Since the late 1990s, enterprise resources planning (ERP) systems have, for example, freed managers and accountants of much routine work. However, only more recently have we started to see the actual impact of ERP on the work of management accountants (e.g. Caglio, 2003; Dechow and Mouritsen, 2005; O’Mahony and Doran, 2008; Wagner et al., 2011), moving their focus towards consulting and/or advising line managers (e.g. Goretzki et al., 2013; Scapens and Jazayeri, 2003).
