“…BI comprise a set of tools used for data analysis, query and reporting (Elbashir et al (Gullkvist, Sept, 2013) Says empirical findings demonstrate a statistically significant influence of a successful ERP implementation as having a direct effect on changes in MA practices. While Sangster et al (2009) identified increased data quality, improved decision-making and changes in accountants tasks under successful ERP implementations, this study adds to those findings by emphasizing change in MA techniques as associated with successful ERP implementation. Consistent with reasoning in prior research (Granlund and Malmi, 2002), the results of this study indicate that time since ERP adoption is a significant determinant of changes in MA techniques, but also that the majority of the changes occur within eight years after ERP implementation.…”