ERP Integration: Shifting Roles and Emerging Skills for Management Accountants within Production Companies

This study examines the impact of Enterprise Resource Planning (ERP) system implementation on the roles and skills of management accountants within production companies. Utilizing a dual-method approach of structured email questionnaires and telephone interviews, our findings reveal a significant shift towards more strategic roles and enhanced skill requirements post-ERP implementation. Specifically, management accountants are moving towards strategic activities such as business planning, facilitated by the comprehensive data and process integration offered by ERP systems. This research contributes a new framework to the literature, offering insights into the evolving landscape of management accounting in the context of technological advancements.