From:Rohde.AccountingInformationSystems[J].InternationalJournal,2007,40–68ManagementAccountingandIntegratedInformationSystemsAbstractInthePrevioussectionresearchonmanagementaccountingandIIShasbeenreviewed.ThereviewwasstructuredonthebasisofthetheoreticalframeworkdevelopedinSection3.OnthebasisofthetheoreticalframeworkliteraturewithinsevenaspectsoftherelationshipbetweenmanagementaccountingandIISwasreviewed.Manysuggestionsforfutureresearchcanbeidentifiedonthebasisoftheliteraturereview.Ratherthandevelopingacomprehensivelistofresearchopportunities,thissectionwilldrawattentiontoalimitednumberofresearchopportunitiesthatseemtobethemostpromisingareasoffutureresearch.Keywords:ManagementAccounting;IntegratedInformationSystems;performancerole1.1ManagementaccountingtechniquesandtheIIS:Analysis-orientedinformationsystemsUnfortunately,itischaracteristicofthecurrentliteraturethattoalargeextentitfocusesonERPsystems.LimitedresearchhasbeenconductedonothercomponentsoftheIIS.ThisseemsopaquesinceresearchontherelationshipbetweenERPsystemsandmanagementaccountingtechniquesdoesnotfindstrongrelationshipsbetweenIISandmanagementaccounting.Severalofthesestudiesevenarguethatanalysis-orientedinformationsystemssuchasSEMsystemsandspecialisedsoftwareseembebetterabletosupportmanagementaccounting(Malmi,2001;GranlundandMalmi,2002).Fortunately,someresearchisbeginningtoappearthatlooksatothercomponentsoftheIISthanERPsystems(FahyandMillea,2001;Hyvonen,2003).Muchmoreresearch,however,isneeded.Anopportunityforfutureresearchexistsespeciallywithintherelationshipbetweenspecialisedsoftwareandmanagementaccountingtechniques.ExamplesofsuchsoftwareareABC,BSCorbudgetingsoftware.Examplesofresearchquestionsare:HowisthebalancedscorecardsupportedbystandardBSCsoftwaresuchasCorporaterBSC?WhatvariablescanexplainthedifferentwaysthatERPvs.analysis-orientedinformationsystemssupportmanagementaccounting?Howdoestheuseofsuchsystemsimpacttheroleanddecisionsofmanagementaccountantsandothermanagers?Researchinthisareashouldass