A Resource-Based Framework for Investigating the Role of Enterprise Resource Planning (ERP) Systems in Enhancing Management Accounting Applications in Jordanian Manufacturing Companies

HRMARS - In today's competitive business landscape, the main goal of implementing management accounting techniques within Enterprise Resource Planning (ERP) systems in manufacturing companies is to ensure a smooth flow of information to assist management in making informed decisions , planning, directing operational activities and controlling (Rathore & Oza., 2017). However, it's crucial for the manufacturing companies to recognize the influence of ERP systems on management accounting applications. This paper examines the role ERP system and management accounting applications, a topic that has received little attention in the information systems literature and is even less explored in Jordan Based on the Resource-Based View (RBV), this research investigates the impact of ERP systems, viewed as internal resources, on the function of management accounting applications within manufacturing firms in Jordan. According to RBV theory, the improvement of management accounting applications within an organization may vary depending on its ability to access valuable, rare, difficult-to-imitate, and non-substitutable resources, such as ERP systems.This study pinpoints notable gaps in existing studies and sets up a framework for empirical research to examine how ERP systems affect the application of management accounting in manufacturing companies in Jordan. The results are anticipated to offer valuable perspectives for a deeper comprehension of what enhances the efficiency of management accounting in manufacturing organizations.