While the number of participating firms is small, they are from a wide variety of industries and share commonalities with almost any firm. We believe that anyone thinking of implementing (or re-implementing) an ERP system should consider the findings reported in this research, as it suggests that management accountants need to be engaged from the outset in ERP implementations.
As a management accountant, you help devise the right performance indicators for a particular business; and these things can change as the business matures. To some extent, what you measure and how you measure it will define successful behaviour.