Enterprise Resource Planning Implementation and Management Accountin
An investigation into the process of management accounting change triggered by IT implementation, comparing Enterprise Resource Planning with custom software in relation to change in management accounting rules and routines. This empirical study is b
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Enterprise Resource Planning Implementation and Management Accounting Change in a Transitional Country by Ahmed O. Kholeif Lecturer in Accounting and Auditing, School of Accounting, Finance and Management, University of Essex, UK
Magdy G. Abdel-Kader Senior Lecturer in Accounting, Brunel Business School, Brunel University, UK
and Michael J. Sherer Professor in Accounting and Auditing, School of Accounting, Finance and Management, University of Essex, UK
© Ahmed Othman Rashwan Kholeif, Magdy Abdel-Kader and Michael J. Sherer 2008 Softcover reprint of the hardcover 1st edition 2008 978-0-230-51601-4
All rights reserved. No reproduction, copy or transmission of this publication may be made without written permission. No paragraph of this publication may be reproduced, copied or transmitted save with written permission or in accordance with the provisions of the Copyright, Designs and Patents Act 1988, or under the terms of any licence permitting limited copying issued by the Copyright Licensing Agency, 90 Tottenham Court Road, London W1T 4LP. Any person who does any unauthorized act in relation to this publication may be liable to criminal prosecution and civil claims for damages. The authors have asserted their rights to be identified as the authors of this work in accordance with the Copyright, Designs and Patents Act 1988. First published 2008 by PALGRAVE MACMILLAN Houndmills, Basingstoke, Hampshire RG21 6XS and 175 Fifth Avenue, New York, N.Y. 10010 Companies and representatives throughout the world PALGRAVE MACMILLAN is the global academic imprint of the Palgrave Macmillan division of St. Martin’s Press, LLC and of Palgrave Macmillan Ltd. Macmillan® is a registered trademark in the United States, United Kingdom and other countries. Palgrave is a registered trademark in the European Union and other countries. ISBN 978-1-349-35426-9 DOI 10.1057/9780230584051
ISBN 978-0-230-58405-1 (eBook)
This book is printed on paper suitable for recycling and made from fully managed and sustained forest sources. Logging, pulping and manufacturing processes are expected to conform to the environmental regulations of the country of origin. A catalogue record for this book is available from the British Library. A catalogue record for this book is available from the Library of Congress.
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This book is dedicated to … My Mother, Aml, Aida, Mayada, and Gaber Magda Abou-Seada and Mohamed Abdel-Kader Denise Sherer
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Contents List of Tables
xii
List of Figures
xiii
List of Abbreviations
xiv
Preface
xvi
Chapter 1 1.1 1.2 1.3 1.4
1.5 1.6 1.7 1.8
Chapter 2 2.1 2.2
2.3
Introduction
1
Introduction Management accounting change and ERP Research objectives and questions Theoretical framework – selection and justification 1.4.1 The selection of theoretical framework 1.4.2 Justification of selected theoretical framework Research methodology and methods Egypt as a transitional country and ERP The si
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