This research presents the experiences of a limited number of companies, reported to us, by the participants in ERP systems implementation and operation. Some of the companies had successfully implemented their ERP systems a few years ago, while others were still trying to obtain significant value from their ERP system.
While the number of participating firms is small, they are from a wide variety of industries and share commonalities with almost any firm. We believe that anyone thinking of implementing (or re-implementing) an ERP system should consider the findings reported in this research, as it suggests that management accountants need to be engaged from the outset in ERP implementations.