Does management accounting in the construction industry need enterprise resource planning programs?

In the business world of the century we are living in, competition has become quite intense with the effect of globalization. For this purpose; the enterprises started to adopt the "Kaizen" methodology, which means continuous betterment or continuous improvement. Businesses that aspire to be successful and survive for a long time in this competitive environment have to use their resources most efficiently, specialize by gaining experience in their activities, and make strategic planning for the future. Information, being a strategic power, is the most important of these resources. If we consider information as a system; the financial unit is the most important part of this system. Developments in the world economy in recent years have transformed the finance function into a source of information not only for implementing non-corporate organizations and operations officers and managers but also for management systems. Therefore, the management accounting function has become an estimator for the enterprises to make strategic decisions in the future for plans and needs by reflecting the current situation. The developments in management information systems have contributed to the activities of the management accounting functions employed in the enterprises being supported by accurate combined information and healthy communication between functions. In the 20th Century, the information system called Enterprise Resource Planning (ERP) combines the inputs and outputs of all functions located in various points of the enterprise by designing them according to a healthy workflow and the procedures of the enterprise. The finance module, which is the driving module of the ERP system, has critical importance in terms of management accounting and reports.