IT and management accounting Advances in information technology, particularly enterprise resource planning systems are presenting management accounting and accountants with threats and challenges as described in Unit 1. Is it possible that technological systems could implement the techniques of management accounting without the need for management accountants? Would it still then constitute a successful discipline? Required: Use the -library resources to identify an article that discusses the impact of ERP on the role of management accountants and discuss the issues raised in the paragraph above in the light of the argument of the article you locate.