Enterprise resource planning (ERP) systems, such as SAP, have become widely used in recent years, especially in large companies. Although a considerable amount has been written about them in the professional accounting and computing literature, somewhat surprisingly comparatively little...

Recent years have witnessed a flurry of commentaries, mainly in the professional accounting literature, on new business-oriented roles for management accountants. Often premised on the generalisation of survey data, such work undoubtedly provides useful publicity to the underlying trends....