• The level of integration, in this phase, is high as concerns the data, the hard/
software interface, and the transaction process, while it is moderate for as
concerns reporting and decision making. This is in line with the prediction of
previous literature, and is more likely to assure flexibility of the control system
in the phase of first implementation of the management accounting system. In
this phase the management accounting system is the independent variable, the IS
being the dependent variable.