The implementation of this information system in the company has provided managers with greater freedom in acquiring management information and management accountants have ceased to be the sole supplier (Baldvinsdottir, Burns, Norreklit and Scapens, 2013, p.49). The survey by Yazdifar & Tsamenyi (2005, pp. 190-191) indicated that about 70% of management accountants identified these information technologies as the most important driver of change. The reason behind this could be due to the fact that the streamlining, standardization and automation of business processes have increased the efficiency of financial operations, forcing the transformation of management accountants from a simple bean counter to a business partner who supports decision-making (CIMA).,