Purpose - The purpose of this paper is to detail how the adoption of enterprise resource planning (ERP) systems creates major distortions in the corporate decision-making process. Design/methodology/approach - The approach is to focus on the distortion in the capital – budgeting process of...

Purpose – The purpose of this paper is to re-examine the issue of financial analysts' reaction to enterprise resource planning (ERP) announcements by employing actual firm data and archival earnings forecast observations. As an extension of prior ERP studies, this paper also tests whether...

Purpose – The present study seeks to refine the findings and theory on the impact that enterprise resource planning (ERP) implementations have had on management accounting. Specifically, the purposes of this paper are to analyze the changes that ERP implementations have had on performance...

Purpose – This paper aims to analyze the implications of technology change on management control. Specifically, the paper seeks to examine the deployment of an enterprise resource planning system (ERP), and to apply a temporal perspective of practice as a theoretical tool to discuss the...

Purpose – The main purposes of this paper are to enhance the understanding of commonality models in manufacturing resource planning by documenting the current state of affairs and to stimulate fruitful future research by identifying gaps between the relevant issues and the available academic...