| dc.description.abstract | Adopting ERP systems has facilitated improved coordination and collaboration across various company functions. However, insufficient preparations can pose challenges during the implementation phase for companies. Even after the implementation, difficulties may arise due to integrating multiple functions into a single system, potentially impacting management accounting processes. Organizations considering ERP implementation should know the extensive preparations required during the adoption phase.
The objective of this thesis is to highlight the potential consequences, both positive and negative, of implementing an ERP system on an organization and its management accounting practices. Data for this study was gathered through semi-structured interviews conducted with a large organization. These interviews revealed several key findings, including the significant impact of the initial failed implementation, the establishment of master data as a mandatory component of the new SAP ERP system, and the integration across various functions within the organization. Their initial implementation failed due to inadequate preparations and an imprecise assessment of their progress. Furthermore, the implementation did not significantly change the role of management accounting within the company. Instead, the position of management accounting became cemented rather than altered as a result of the implementation. This is because management accounting's responsibilities remained unchanged within the company and their adoption from an outdated ERP system to a more modern one. While the company experienced both disadvantages and benefits from implementing SAP ERP, it can be concluded that overall, the implementation has proven to be highly advantageous. | |
