Enterprise resource planning enabling segmental information reporting practices of UK-FTSE 100

Abstract

The ERP impact on management accounting practices has been widelyrecognised as having a knowledge gap in relation to how it may facilitateSegmental Information Reporting following the International FinancialReporting Standard No. 8’s (IFRS-8) management approach. This studycontributes to filling this gap by investigating the joint effect of the ERP andIFRS-8 Post-Implementation Review (PIR) on dimensions: quality, quantityand the reporters’ identity of FTSE-100 companies in the period 2013–2017.The study found that ERP is significantly and positively associated with thedimensions of segmental information reporting. The implications of this studyextend research and the practices of segmental reporting on the importance ofERP in operationalising segmental reporting and in understanding variations.