Abstract:

This paper discussed in-progress study on measuring the fit of enterprise resource planning systems (ERPS) and management accounting practices (MAP) among Malaysian-based oil and gas companies, and examining the relationship between the fit and user satisfaction. Concepts from Goodhue and Thompson (1995)’s Task-Technology Fit were used to develop a framework of this study. ERPS-MAP Fit was the main construct of the framework which represents the fit of ERPS and MAP. New instrument consisting of 38 MAP items was used to measure ERPS-MAP Fit based on fit-as-matching perspective. Different levels of ERPS-MAP were determined and tested against user satisfaction. The respondents of this study were accounting staff of Malaysian-based oil and gas companies who used ERPS in performing their tasks. The survey questionnaires were administered through personal visit to respondents’ premises.  The implications of this study for research and practice were highlighted. This study also opens up possibilities for further study of ERPS and accounting fit in Malaysia and the world at large.