Concerning unsuccessful ERP implementations, Aloini et al. (2007) carried out a meta-analyzing of published research since 1999 and concluded that there are four broad categories of ERP system failure: 1. Process failure, when the project is not completed within the time and budget. 2. Expectation failure, when the IT systems do not match user expectations. Management Accounting in Enterprise Resource Planning Systems 3. Interaction failure, when users attitudes towards IT are negative. 4. Correspondence failure, when there is no match between IT systems and the planned objectives. Within these categories, they identified 19 risk factors, which are consistent with those identified by Grabski and Leech (2007). These included, inadequate selection of the ERP project to adopt, low key user involvement, inadequate training and instruction, inadequate business process re-engineering and ineffective consulting services. ERP user groups, such as ERP-SELECT in 2004 (http://erp.ittoolbox.com/groups/ vendor-selection/erp-select/eraselect-erp-for-university-587056)1 have offered lists of the factors that may lead to failure of ERP implementations as follows: n Education (not understanding what the new ‘system’ is designed to achieve). n Lack of top management commitment (management being involved but not dedicated). n Inadequate requirements definition (current processes are not adequately addressed). n Poor ERP package selection (the package does not address the basic business functions of the client). n Inadequate resources employed by the client. n Internal resistance to changing the ‘old’ processes. n A poor fit between the software and users procedures. n Unrealistic expectations of the benefits and the return on investment (ROI). n Inadequate training (users do not properly know how to use the new tool). n Unrealistic time frame expectations. n A bottom-up approach is employed (the process is not viewed as a top management priority). n The client does not properly address and plan for the expenses involved. 2.3 Impacts of ERP implementations upon management accounting and upon management accountants Research on the effects of ERP systems on management accounting (e.g. Booth et al., 2000; Granlund and Malmi, 2002; Caglio, 2003; Granlund and Mouritsen, 2003; 1Information correct as of 18 June 2008.
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