The dynamic of the change was based on both methodological
and technological elements. Firstly, concepts and
methodologies directed towards reducing costs and
improving the quality of operational activities, such as reengineering
business processes, supply chain management,
and so forth, were consolidated. Secondly, innovative technologies
became available, thus allowing companies to
manage an everincreasing volume of information in an efficient
manner. One of the most important of these technologies
was the ERP (enterprise resource planning) computer
programs (Kennerley and Neely, 2001)