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ly.” They add that, “integrated business functions decide what is best for each business area and accountants analyze how this can be obtained.” They conclude that if the centres of control are changed as with ERP implementations, it is necessary to re-conceptualize accounting and control (p. 430). In a later paper dealing with the same two subject organizations, Quattrone and Hopper (2005, p. 760-761)) concluded each organization adopted different strategies, which resulted in different configurations, implementations and usages of the ERP system. Granlund and Malmi (2002), mentioned earlier, also studied the effects of ERP systems on management accountants’ work with preliminary and brief field studies at 10 companies. The working hypothesis that ERP systems would allow management accountants to devote more time to business analysis was supported by five of the 10 companies (p. 311). Baxendale and Jama (2003), from an assessment of ERP system functionality,conclude that management accounting data integrity and reliability will increase. The use of relational databases allows information to be shared rather than re-entered. Formal processes exist in ERP systems to ensure reliability by automatic counts and reconciliations. These conclusions were not empirically tested. Meall (2003) studied the transition of budgeting at the UK company, Southern Water from spreadsheet application to ERP based budgeting. Anecdotally, Meall reported that the ERP-based budgeting system reduced budget preparation time, allowed more time for analyses, and increased collaboration. This case study did not suggest that the ERP system could make budgeting redundant as did Hope and Fraser (2003), but instead suggested that ERP systems can improve the efficiency and effectiveness of budgeting. Scapens and Jazayeri (2003, p. 203) reviewed the literature to find that “ERP systems are having relatively limited impacts on management accounting and management accountants.” In view of the literature, the purpose of Scapens and Jazayeri study (2003, p. 204) was “to explore the processes of change and to examine in more depth the nature of the changes in management accounting which have accompanied the implementation of an ERP system … within a specific organization.” The field study was conducted from 1996 to 1999 at the European division of a US company. The process focus to study management accounting was crucial, according to these authors, as ERP systems are process systems. The latter lead to more information sharing and teamwork on one hand and greater centralization of information processing activities (pp. 216-218). Scapens and Jazayeri (2003, pp. 224-229) judged the ERP system to have led to a number of changes to management accounting, i.e., the elimination of routine jobs, the development of accounting knowledge in line managers, the production of more forward looking information, and a wider role for management accountants. More specifically, Scapens and Jazayeri (2003, p. 224) state that the move from record-keeper to internal consultant requires management accountants to acquire new skills. Rather than information reporters, management accountants need to be sales persons and change agents. In their view management accountants need to sell ideas for accomplishing strategy with information. Scapens and Jazayeri (2003, p. 226) were not convinced that ERP systems drive the change in management accounting. Overall their findings were u