文档介绍：CIMA Publishing is an imprint of ElsevierLinacre House, Jordan Hill, Oxford OX2 8DP, UK30 Corporate Drive, Suite 400, Burlington, MA 01803, USACopyright ? 2009. Severin Grabski, Stewart Leech and Alan Sangster. All rights right of Severin Grabski, Stewart Leech and Alan Sangster to be identified as the authors of this work has been asserted in accordance with the Copyright, Designs and Patents Act 1988No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisherPermissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone (44) (0) 1865 843830; fax (44) (0) 1865 853333; e-mail: ******@. Alternatively you can visit the Science and Technology Books website at hts for further informationNoticeNo responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any methods, products, instructions or ideas contained in the material Library Cataloguing in Publication DataA catalogue record for this book is available from the British LibraryISBN: 978-1-85617-679-8For information on all CIMA publicationsvisit our website at set by Macmillan Publishing Solutions (nted and bound in Great Britain0910**********Executive SummaryThis report provides insights into the changes resulting from the implementation of ERP systems on the work and behaviour of management accountants. Management accountants have typically been tasked to accumulate and track costs, to prepare budgets and prepare performance reports. Current evidence points to management accountants using traditional software (such as spreadsheets) for budgeting, ABC, balanced scorecards and other performance management techniques independ-