Enterprise Resource Planning: Implementation and Management Accounting Change in a Transitional Country

In recent years there has been an increasing interest in management accounting change and stability. Enterprise Resource Planning investigates 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. The change in management accountants' roles and relationships with other organizational members, especially IT specialists and line managers, is also explored in depth. This empirical study is based on four cases from a transitional country (Egypt),looking in particular atgovernment agencies and commercially state-owned enterprises.