ERP Systems and Management Accounting: A Methodological Note from a Multiple Case Study
30 Pages Posted: 16 Dec 2014
Date Written: December 14, 2014
Abstract
This paper seeks to show that the framing of qualitative research affects the responses received from respondents. Thirty-nine participants, including chief financial officers, from 20 major New Zealand firms were interviewed. The research demonstrates that framing the questions affects responses. The research also augments our understanding of the impact of ERP systems on management accounting and management accountants. More specifically, ERP provide the capacity to drill-down from financial numbers to non-financial numbers; and by supporting more granular and non-financial explanations, they allow for a more insightful understanding of the drivers of financial numbers.
Keywords: Management accounting, management accountants, ERP systems, framing, qualitative research, New Zealand
JEL Classification: M40
Suggested Citation: Suggested Citation