ERP Systems and Management Accounting: A Methodological Note from a Multiple Case Study

30 Pages Posted: 16 Dec 2014

See all articles by Chris Akroyd

Chris Akroyd

Oregon State University

Davood Askarany

University of Auckland Business School

Gary Spraakman

York University

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

Akroyd, Chris and Askarany, Davood and Spraakman, Gary, ERP Systems and Management Accounting: A Methodological Note from a Multiple Case Study (December 14, 2014). Available at SSRN: https://ssrn.com/abstract=2538244 or http://dx.doi.org/10.2139/ssrn.2538244

Chris Akroyd

Oregon State University ( email )

Corvallis, OR 97331
United States

HOME PAGE: http://business.oregonstate.edu/faculty-and-staff-bios/chris-akroyd

Davood Askarany

University of Auckland Business School ( email )

12 Grafton Rd
Private Bag 92019
Auckland, 1010
New Zealand

Gary Spraakman (Contact Author)

York University ( email )

Room 282 Atkinson Building
York University
Toronto, Ontario M3J 1P3
Canada
416 736 2100,22155 (Phone)
416 736 5963 (Fax)

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