Management accounting system implementation success: is reporting useful information sufficient?

The paper extends our knowledge of factors affecting management accounting system (MAS) implementation success. The investigation considers the link between system implementation success and the attainment of MAS objectives in a context where the system was designed by its intended users. The information collected for the study includes interviews, internal documents and accounting reports as well as data from questionnaires administered prior to and following the MAS implementation within a large global organisation. The study reveals that users identified objectives of the system in terms of both accounting information output and managerial impact based on use of the information. The accounting information output objectives were found to have been achieved. However, significant variances existed in the attainment of several managerial impact objectives. The study indicates that the existence of both information output as well as managerial outcomes can be regarded as objectives of a MAS and that these affect perceived implementation success