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ing, ABC implementation, and more rigor and accuracy. 6. Conclusion ERP systems and computerisation are changing the practices of capital budgeting and management accounting. Based on this sample of Australian companies, the impact is important but, probably, preliminary. Computerisation is affecting management accounting, but it is difficult to sort out the impact of each. ERP systems lead to highly standardised and highly computerised information. Without fundamentally changing them, ERP systems are allowing capital budgeting, budgeting, operating statements, forecasting, performance measurement, and costing to be more detailed, more accurate, and reported more quickly. The results of this study suggest that there have been no major changes to management accounting in the Australian context in the last ten years. The predictions of Cook et al. (2000) were not able to be substantiated from the findings of this study. There was no mention in responses of capital budgeting being done at the activity level. Actually, the findings were without any discussion of activity level management accounting, other than a few mentions that ABC had been implemented. In addition, there were no indications from the respondents that budgeting was being abandoned nor was there consideration being given to eliminate budgeting. Computerisation, including ERP systems, is changing the way management accounting is being done in the current economic environment and thereby improving the functionality of management accounting techniques. The findings of this study suggest that the least changes appeared to be occurring with costing. There is another important inference to be gleaned from this preliminary survey. Prior to ERP systems, the main systems were owned by the CFO’s unit. With ERP systems, the CFO is just one of the many owners, and management accountants must start accessing information produced by these others systems, which are integrated with management accounting systems, to assist management. Some respondents referred to these changes, especially to increased non-financial information. In other words, management accounting must move beyond accounting systems. This research has limitations. The sample is not large, and the respondents may have biased and defective memories. Admittedly, the best method for studying management accounting change is longitudinal. However, archival data for longitudinal studies are very difficult to obtain and studies themselves are time consuming. This preliminary study suggests that such longitudinal studies would be valuable. From this preliminary research a number of suggestions for future research and teaching have been inferred along three themes. The first is for a detailed examination of exactly how computerisation and ERP systems can improve capital budgeting and management accounting. There is need for more understanding of ERP systems, and how they relate to the existing management accounting techniques and more importantly identification of the common functionalities. There is also a need to understand how ERP systems are implemented, the time required and the costs and benefits from the various modules and various management accounting techniques. The strategic importance of ERP needs to be established. Is it necessary or an alternative to other forms of computerisation? The answer to this question requires detailed, longitudinal field work. The research to date on ERP has largel