With reference to the aforementioned relationship, many studies consider IIS as
the independent variable, and management accounting as the dependent variable,
then assuming the existence of a unidirectional relationship, where the IIS is
expected to impact or support the adoption and the evolution of management
accounting techniques. The reverse relationship between management accounting
and IIS would also be relevant to investigate. This reverse relation seems to be more
significant in the long term, given the difficulty in changing the ERP system in the
short term, but it can be relevant in the implementation phase too, or even
beforehand, if we consider that management accounting techniques can change IIS.
Another relevant issue in this argument refers to what seems to be the key
characteristic of IIS: integration. The information system is structured to take a
comprehensive view of all the areas of activity in order to provide coordinated
responses to problem solving, at the different levels of the organization.