Managing IT Change—Program Governance

In this article, the authors describe a new role for management accountants related to the design and implementation of enterprise resource planning (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.