Gullkvist, Benita M. - In: International journal of economic sciences and applied … 6 (2013) 2, pp. 149-174
effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP … the PLS tests (n=70) provide significant support for the proposed model. Consistent with previous studies, time since ERP …, that is, firms adopting an ERP system more recently, perceive greater changes in MA than early adopters. Further, the …