Managing IT Change—Program Governance

Published date01 July 2017
Date01 July 2017
© 2017 Wiley Periodicals, Inc.
Published online in Wiley Online Library (
DOI 10.1002/jcaf.22283
Managing IT Change—Program
Art Worster, Thomas R. Weirich, and Frank Andera
As we have
described over the
past articles in this
series, the introduc-
tion of integrated
business processes
into functionally
organized businesses
creates challenges
that are significantly
different. This is both
in scope and com-
plexity, from issues
we have dealt with in
the past. From the
perspective of man-
agement accountants,
understanding how functional
areas relate to each other
provides the ability to both
understand data presented to
them and to provide input to
the design and implementation
of enterprise resource planning
(ERP) applications. There are,
however, two additional aspects
of these programs where the
management accountants can
provide guidance and oversight
once they acquire understand-
ing of how these systems
operate. The role of getting,
collating, and analyzing busi-
ness performance to provide
guidance to senior leadership
is key, and ERP provides the
opportunity to increase the
importance of that role. These
two areas are:
1. Management
information. Ulti-
mately, an orga-
nization must
capture accurate
and timely data
used to sup-
port reporting
and analyses
necessary for
leadership to
make informed
decisions. This
applies to both
the immediate
operations of the
company and the
development of
long-term strategy.
It is this relationship
between strategic informa-
tion needs and the design
of applications that capture
data that is key. Data is
used to support the analy-
ses that are critical to the
health of the organization.
Without individuals in the
organization who under-
stand strategic information
In this article, the authors describe a new role for
management accountants related to the design
and implementation of enterprise resource plan-
ning (ERP) applications. Their intimate involve-
ment, working with leaders to identify the reports
and analyses necessary for making business
decisions, ensures that, working backward, the
data elements that will be required are included
in design requirements. The second role the
management accountant can play is to establish
a comprehensive audit program that will work
intimately with the project team to ensure that the
program stays on time and budget, while deliver-
ing the information necessary for leaders to make
informed decisions. © 2017 Wiley Periodicals, Inc.
This is the final (eleventh) installment in a series of articles that have appeared in JCAF. Art Worster and his associates,
Thomas R. Weirich and Frank Andera, address matters that arise during and after the implementation of integrated IT
applications in a business.
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