Given that it takes less time to get the data, what are the Management Accountants doing with the extra time? ‘Within the organization, many people have always worked very long hours and despite the introduction of the ERP system they still do [work long hours].I guess the more information they have available the more analyzing is possible. ’I do believe there is a need to sometimes challenge them and say, ‘How much of it adds real value and therefore how much of it is really necessary? ’‘But I also suspect something else is contributing to the work load and that is …. they have been under pressure as an organization in terms of cost reduction and efficiency, therefore probably what has happened is they just haven’t recruited additional people… they are probably just doing less of some things and more of others with the same number of people.’ Has the way they communicate with the other people in the organization changed? ‘I think [in the case of] the [Operating unit] that I know most about since the divestment… if you look at the [chief management accountant] and the people that work for him, I think he has become much more immersed in the business than he ever was… he used to be somebody who was slightly on a limb whereas now he is an integral part of the management group.’ Would the communication that he had with other managers in other functions within the business, have tended to be formal or informal? ‘The organization has been successful for many years with a very strong informal communication structure, which I think is still very strong. Although Is uspect following divestment to a US company the level of formal communications will have increased. ’Has job satisfaction altered for the Management Accountants? ‘I would imagine yes.’ How have the Management Accountants contributed to the success of the new system?‘ Tremendous – it would not have happened if it weren’t for them.’ The approach adopted to bring the Management Accountants on board The following summaries the response by the Management Consultant to the questions listed below: How did the Management Accountants end up as the drivers of the new system? ‘We put an enormous amount of effort into ensuring appropriate involvement not only from the management accountants but also from other business representatives.
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