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y been done without detailed understanding of the system processes. In the past ERP systems were considered “black boxes” that would have some impact on management accounting. The initial step in further research would be to carefully examine the functionality of ERP systems, particularly, in regard to management accounting. This should be done with colleagues in the information technology department/school, ERP vendors, and vendors offering management support systems such as Hyperion. Then there is the requirement to track the computerisation and ERP use at a group of companies longitudinally to understand how computerisation, including ERP systems, impacts management accounting and creates competitive advantage. Public information would be available, but also there would be the need to contact persons from the CFO area as well as persons in the IT area of the sampled companies. The second theme for future research is an advocacy role for researchers, which may be a problem. However, if we consider management accounting to be an applied science like medicine, then like medical researchers we need to advocate. James McKinsey (1922) advocated budgeting, and founded the consulting company that has his name, McKinsey and Associates. Similarly, it was Cooper and Kaplan (1988) and Kaplan and Norton (1992) who, respectively, established activity-based costing and the balanced scorecard as management accounting techniques. Third, there is an opportunity to instruct students on capital budgeting and management accounting in an ERP environment. It is likely that the simulation of a company and its ERP system would be needed to adequately prepare students for this change in environment. The pre-ERP approach to management accounting as paper andpencil or Excel calculations would need to be replaced with the ERP approach to management accounting recognising ERP as a process within a set of systems. References Baxendale, S. J. and Jama, F. (2003), “What ERP can Offer ABC, Strategic Finance,” Issue 2, pp. 54-57. Burns, J. and Baldvinsdottir, G. (1999), Hybrids” The Changing Roles of Accountants in Stam plc,” Working paper, University of Manchester. Cited in Scapens and Jazayeri (2003). Burns, J., and Scapens, R.W., (2000), “Conceptualizing management Accounting Change: An Institutional Framework,” Management Accounting Research, pp.3-25. Caglio, A., (2003), “Enterprise Resource Planning Systems and Accountants: Towards Hybridization?” European Accounting Review, pp. 123-153. Cooper, R. and Kaplan, R.S., (1988), “Measure Costs Right: Make the Right Decisions,” Harvard Business Review, September-October, pp. 96-103. Davenport, T.H., (1998),“Putting the Enterprise into the Enterprise System, Harvard Business Review, Jul-August, pp. 121—131. Dechow, N., and Mouritsen, J., (2005), “Enterprise Resource Planning Systems, Management Control and the Quest for Integration,” Accounting, Organizations and Society, pp. 691-733. Granlund, M. and Malmi, T, (2002), “Moderate Impact of ERPS on Management Accounting: A Lag or Permanent Outcome?” Management Accounting Research, pp. 299-321. Hope, J. and Fraser, R., (2001), “Beyond Budgeting, White Paper,” CAM-I Beyond Budgeting Round Table, May. Hope, J. and Fraser, R., (2003), “Who Needs Budgets?” Harvard Business Review, February, pp. 108-115. Janoff, B., (2000), “High-Tech Knowledge,” Progressive Grocer, December, pp. 45-48. Kaplan, R.S. and Cooper, R., (1998), Cost & Ef