• The management accounting tasks and techniques: IISs are designed in relation
to the management accounting task and technique. The level of automation in
the collection of data is influenced by the nature of the management tools the
company intends to implement: empirical studies have shown that companies
adopting the balanced scorecard prefer to collect data manually, and that ERP
systems seem to be more effective with regard to transaction process and less
effective with regard to reporting and decision support [1]. Therefore, the
development of IIS is driven by the development of management accounting
tasks and techniques