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ance measurement Responses were received from 32 of the 35 respondents in relation to performance measurement with only three respondents reporting no changes during the past 10 years. The changes in declining order of prevalence were: more KPIs; more non-financial performance measures; more financial performance measures: more analysis focused on leading indicators; greater emphasis on balance sheet and cash flow; greater depth and more targeting; more timely or real time; performance based incentives; extensive analytical support from the data warehouse; greater use of information technology; online goals and objectives; and performance measures provided to board. One respondent, from a company with an ERP system, summarized the impact on performance measures as follows: “Increased complexity of performance measurement systems due to increased knowledge of key business drivers, and the increased capabilities of a fully computerized integrated system.” Another, with the ERP system, said timely performance information is no longer difficult to obtain. 4.3.5 Costing. There were only 27 of a possible 35 responses related to changes in costing over the past 10 years. The changes to costing in declining frequency were: improved modelling; ABC introduced; more rigor and accuracy; refinements; more frequently updated; more summarization; more detail; better tracking; improved with centralization of plant costing; greater use of information technology; internal charging introduced; and absorption base used more widely. 4.4 Impact of computerisation on management accounting All respondents indicated that computerisation had an impact on the company’s management accounting system in the past ten years. From question 3, it was learned that 27 of the companies had ERP systems, thus eight companies must have used non-ERP computerisation to respond positively to this question. A further open-ended question sought to gain feedback on the specific types of computerisation that had changed the firm’s management accounting and control system. This question provides a different perspective on understanding management accounting change. Respondents from 30 of the companies explained how computerisation, which includes ERP systems, affected their management accounting. The most common response was similar to the following quote: “Computerisation has considerably shortened reporting timeframes and increased levels of accuracy. Detail information is now available on a daily basis.” Another respondent basically said the same, but added that this was all done while work volumes increased and staff levels remained stable/unchanged. Other descriptions of the changes included in order of declining frequency: more integrated; more computerized; more automated; streamlined and faster consolidations; faster production of information; greater transparency; more data integrity; real-time control; better understanding of fixed and variable costs; able to calculate profitability at lower organizational levels; more accuracy; year-end results can be more readily forecasted; increasing use of ABC and its derivatives; and more emphasis on value added activities. One respondent, at a company with an ERP system stated: “More a case of better use by management of the existing computer systems platform than major investment in new platform.” This with other responses implies that benefits from ERP take time to accrue