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Tytuł artykułu

ERP Integration: Shifting Roles and Emerging Skills for Management Accountants within Production Companies

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Języki publikacji
EN
Abstrakty
EN
This study examines the impact of Enterprise Resource Planning (ERP) system implementation on the roles and skills of management accountants within production companies. Utilizing a dual-method approach of structured email questionnaires and telephone interviews, our findings reveal a significant shift towards more strategic roles and enhanced skill requirements post-ERP implementation. Specifically, management accountants are moving towards strategic activities such as business planning, facilitated by the comprehensive data and process integration offered by ERP systems. This research contributes a new framework to the literature, offering insights into the evolving landscape of management accounting in the context of technological advancements.
Twórcy
  • Arab Open University, Jordan
  • Accounting Dep., Mutah University, Mutah University, 11953, Karak, Jordan
Bibliografia
  • Al-Kasswna, R. (2012). Electronic Accounting Information Systems Efficiency in Energy Sector under Conditions of Uncertainty: A Field Study Electricity Companies in the Hashemite Kingdom of Jordan. Research Journal of Finance and Accounting, 3(5), 16–29.
  • Alsughayer, S. (2024). Role of ERP systems in management accounting in SMEs in Saudi Arabia. Journal of Accounting & Organizational Change, Vol. aheadof-print No. ahead-of-print. DOI: 10.1108/JAOC-11-2022-0176.
  • Astuty, W., Pratama, I., Basir, I., Harahap, J.P.R. (2022). Does Enterprise Resource Planning Lead To The Quality Of The Management Accounting Information System? Polish Journal Of Management Studies, 25(2), 93–107.
  • Booth, P., Matolcsy, Z. and Wieder, B. (2000). The impacts of enterprise resource planning systems on accounting practice - the Australian experience. Australian Accounting Review, 10(3), 4–18.
  • Caglio, A. (2003). Enterprise resource planning systems and accountants: towards hybridization? European Accounting Review, 12(1), 123–153.
  • Chen, H.J., Huang, S.Y., Chiu, A.A. and Pai, F.C. (2012). The ERP system impact on the role of accountants. Industrial Management & Data Systems, 112(1), 83–101.
  • Dechow, N. and Mouritsen, J. (2005). Enterprise resource planning systems, management control and the quest for integration. Accounting, Organizations and Society, 30(7–8), 691–733.
  • Doran, J. and Walsh, C. (2004). The effect of enterprise resource planning (ERP) systems on accounting practices in companies in Ireland. The Irish Accounting Review, 11(2), 17–34.
  • Grabski, S., Leech, S., & Sangster, A. (2009a). Management Accounting in Enterprise Resource Planning Systems, CIMA publishing.
  • Grabski, S., Leech, S., & Sangster, A. (2009b). Management accountants: a profession dramatically changed by ERP systems: Research executive summary series. CIMA publishing.
  • Granlund, M., & T. Malmi (2002). Moderate impact of ERPS on management accounting: A lag or permanent outcome? Management Accounting Research, 13(3), 299–321.
  • Hyvönen, T., Järvinen, J., Pellinen, J. and Rahko, T. (2009). Institutional Logics, ICT and Stability of Management Accounting. European Accounting Review, 18(2), 241–275.
  • Jack, L. and Kholeif, A. (2008). Enterprise resource planning and a contest to limit the role of management accountants: a strong structuration perspective. Accounting Forum, 32(1), 30–45.
  • Jean-Baptiste, R. (2009). Can accountants bring a positive contribution to ERP implementation? International Management Review, 5(2), 81–109.
  • Kallunki, J.P., Laitinen, E.K. and Silvola, H. (2011). Impact of enterprise resource planning systems on management control systems and firm performance. International Journal of Accounting Information Systems, 12(1), 20–39.
  • Kamal, M., and Mouakket, H. S. (2016). ERP and organizational change A case study examining the implementation of accounting modules. International Journal of Organizational Analysis, 24(3) 487–515.
  • Kaplan, R. S. and R. Cooper. (1998). Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston, MA: Harvard Business School Press.
  • Mahmood, F., Khan, A. Z. & Bokhari, R. H. (2019). ERP issues and challenges: a research synthesis. Kybernetes, 49 (3), 629–659.
  • Matende, S., Ogao, P. (2013). Enterprise Resource Planning (ERP) System Implementation: A Case for User Participation. Procedia Technology, 9, 518–526.
  • Naash, M. S, and Khamis, A, (2009). The impact of Post of Accountants in the Development of Accounting Information Systems on the Success of Those Systems and the Impact Applied to the Financial Performance of Companies. Jordanian Journal For Business Administration, 5(2), 182–203.
  • Pervan, I. and Dropulić, I. (2019). The Impact of Integrated Information Systems on Management Accounting: Case of Croatia. Journal of Contemporary Management Issues, 24(1), 21–38.
  • Ram, J., Corkindale, D. and Wu, M.L. (2013). Implementation critical success factors (CSFs) for ERP: do they contribute to implementation success and postimplementation performance? International Journal of Production Economics, 144(1), 157-174.
  • Sangster, A., Leech, S., and Grabski, S. (2009). ERP implementations and their impact upon management accountants. Journal of Information Systems and Technology Management, 6(2), 125–142.
  • Scapens, R.W., & Jazayeri , M. (2003). ERP systems and management accounting change: Opportunities or impacts? A research note. European Accounting Review, 12(1), 201–233.
  • Spathis, C. (2006). Enterprise systems implementation and accounting benefits. Journal of Enterprise Information Management, 19(1), 67–82.
  • Spathis, C. and Constantinides, S. (2003). The usefulness of ERP systems for effective management. Industrial Management & Data Systems, 103(9), 677–685.
  • Spathis, C. and Constantinides, S. (2004). Enterprise resource planning systems’ impact on accounting processes. Business Process Management Journal, 10(2), 234–247.
  • Todorović, M., Čupić, M. (2023). Effects of ERP on Accounting Information System: Analysis of Accountants’ Attitudes. In: Benković, S., Labus, A., Milosavljević, M. (eds) Digital Transformation of the Financial Industry. Contributions to Finance and Accounting. Springer, Cham. DOI: 10.1007/978-3-031-23269-5_1.
  • Vakalfotis, N, K. (2016). The Impact of Enterprise Systems on Management Accounting Practice and on the Role of the Management Accountant. PhD thesis, Ulster University, UK.
  • Voulgaris, F., Lemonakis, C. and Papoutsakis, M. (2015). The impact of ERP systems on firm performance: the case of Greek enterprises. Global Business and Economics Review, 17(1), 112–129.
  • Weerasekara U., and Gooneratne, T. (2023). Enterprise resource planning (ERP) system implementation in a manufacturing firm: Rationales, benefits, challenges and management accounting ramifications. Accounting and Management Information Systems, 22 (1), 86–110.
  • Wier, B., Hunton, J. and Hassab Elnaby, H.R. (2007). Enterprise resource planning systems and non-financial performance incentives: the joint impact on corporate performance. International Journal of Accounting Information Systems, 8(3), 165–190.
Typ dokumentu
Bibliografia
Identyfikator YADDA
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