نه به این دلیل که آنها جدید هستند : توسعه سهم سیستم های برنامه ریزی منابع سازمانی برای پژوهش کنترل مدیریت

Enterprise Resource Planning systems are fundamentally bound up with the workof accounting, and have been seen to have transformative implications for the nature of organisational integration and control. This introductory essay briefly outlines the nature of Enterprise Resource Planning systems, noting the main lines of argument in their treat- ment in the accounting literature so far. It goes on to set the scene for the distinctive contribution of the two papers that follow, exphasising the way in which they offer a basis for re-evaluating our understanding of organisational inte- gration and control through their detailed field work.