This SMA is primarily addressed to financial and management accounting professionals involved in any
aspect of system or process changes, from implementer to change recipient. Because change is not isolated
to the financial and accounting space, however, the concepts are universal and are easily transferable to
professionals working in any functional area of business. The focus of the SMA is on operational change
(e.g., system and process change), and the implementation of enterprise resource planning (ERP) is used
as the primary example. But the tools and activities may be applied to any operational or strategic change
initiative with only a few modifications. Similarly, different project management methodologies are briefly
introduced in order to place organizational change management activities in context. Sample tools are
provided that can be used to support organizational change management activities, but no attempt has
been made to provide tools used to ensure the technical success of a project.