The implementation of this information system in the company provided managers with greater freedom in acquiring management information, and management accountants ceased to be the only providers of it (Baldvinsdottir, Burns, Norreklit and Scapens, 2013, p.49). Yazdifar & Tsamenyi's (2005, pp. 190-191) survey indicated that approximately 70% of management accountants identify such information technology as the most important driver of change. The reason for this may be due to the streamlining, standardization and automation of business processes, increasing the efficiency of financial operations, forcing the transformation of management accountants from simple counters to business partners who support decision making (CIMA,