Anton van der Merwe, Alta Via PrincipalAnton van der Merwe, a principal of Alta Via Consulting, has specialized in ERP system implementations with an emphasis on management accounting and decision support for twenty five years. Anton has been actively engaged in advancing principles for management accounting and has published numerous articles, most notably the Case for RCA series, the Management Accounting Philosophy series and the Debating the Principles series. His consulting and implementation experience covers several generations of SAP systems and a newly developed in-memory BI costing application called proEO that supports principle-based management accounting. Anton was instrumental in the conception of Resource Consumption Accounting (RCA) and received the CAM-I Bonsack Award in 2006 for his contribution to management accounting. RCA is the only principle-based management accounting approach available in the market today. Anton was a member of the International Federation of Accountants’ (IFAC) task force that wrote a principle-based international good practice guide (an IGPG) for management accounting, and he co-authored the IMA’s Managerial Costing Conceptual Framework (MCCF). The MCCF outlines a framework and principles for management accounting to provide effective decision support information. Anton also currently serves as an Editorial Board member for Cost Management magazine. Anton holds the following academic qualifications: an Associate Degree in Mechanical Engineering, a Baccalarius Commerci (B. Comm) in Economics and Transportation Economics, and an MBA. The latter included a thesis that entailed an international research project into 180 companies on the German management accounting approach – Grenzplankostenrechnung (GPK).

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