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The systems have revolutionized practically all aspects of business processes in enterprises. They improve the processes by ensuring their integration. Data are entered into an ERP system only once and immediately afterwards they can be accessed through any of its modules, which makes them a valuable source of information on the enterprise. Integrating the financial and non-financial data, an ERP package gives new quality to the management of enterprise value. These features make ERPs particularly useful for management accounting processes and for specialists providing management information. This article seeks to answer whether following the implementation of an ERP package the enterprise's management accounting system becomes more innovative and whether new, modern management accounting tools and methods are introduced. The ERP impacts on management accounting and its practices will be evaluated using six case studies involving enterprises owned by multinational corporations. (original abstract)
Twórcy
autor
- University of Lodz, Poland
Bibliografia
- Beretta, S. (2002). Unleashing the Integration Potential of ERP Systems: The Role of Process-Based Performance Measurement Systems. Business Process Management Journal, Vol. 8, No. 3, 254-277.
- Booth, P., Matolcsy, Z., Wieder, B. (2000). The Impact of Enterprise Resources Planning on Accounting Practice - Australian Experience. Australian Accounting Review, Vol. 10, No. 3, 4- 18.
- Burns, J., Scapens, R. W. (2000). Conceptualising Management Accounting Change: An Institutional Framework. Management Accounting Research, No. 11 (1), 3-25.
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- Granlund, M., Malmi, T. (2002). Moderate Impact of ERPS on Management Accounting: A Lag or Permanent Outcome? Management Accounting Research, Vol. 13, 299- 321.
- Hunton, J. E., Lippincott, B., Reck, J. L. (2003). Enterprise Resource Planning (ERP) Systems: Comparing Firm Performance of Adopters and Non- Adopters. International Journal of Accounting Information Systems, No. 4, 165 -184.
- Kavanagh, S. (2001). Application Service Providers (ASPs): Can ASPs Bring ERP to the Masses? Government Finance Review, Vol. 17, No. 4, 10- 14.
- Lodh, S. C., Gaffikin, M. (2003). Implementation of an Integrated Accounting and Cost Management System Using the SAP System: A Field Study. European Accounting Review, Vol. 12, No. 1, 85-121.
- Matolcsy, Z. P., Booth, P., Wieder, B. (2005). Economic Benefits of Enterprise Resource Planning Systems: Some Empirical Evidence. Accounting and Finance, No. 45, 439- 456.
- Nicolaou, A. I., Sratopoulos, T., Dehning, B. (2003). Financial Analysis of Potential Benefits From ERP System Adoption. Journal of Business and Information Technology, No. 2, 40-50.
- Quattrone, P., Hopper, T. (2001, april). If I Dont See It I Cannot Manage It: The Quasi-ontology of SAP. Accounting, Translations, and Visibility in Multinational Organisations. Paper presented at the 24th Annual Congress of the European Accounting Association, Athens.
- Quattrone, P., Hopper, T. (2005). A 'Time-Space Odyssey': Management Control Systems in Two Multinational Organisations. Accounting, Organization and Society, Vol. 30, 735-764.
- Poston, R., Grabski, S. (2010). Financial Impacts of Enterprise Resource Planning Implementations. International Journal of Accounting Information Systems, No. 2, 271-294.
- Scapens, R. W., Burns, J. (2000). Conceptualizing Management Accounting Change: An Institutional Framework. Management Accounting Research, Vol. 11, 3-25.
- Scapens, R. W., Jazayeri, M. (2003). ERP Systems and Management Accounting Change: Opportunities or Impacts? European Accounting Review, Vol. 12, No. 1, 201- 233.
- Shang, S., Seddon, P. (2002). Assessing and Managing the Benefits of Enterprise Systems: The Business Manager's Perspective. Information Systems Journal, Vol. 12, No. 2, 271-299.
- Spathis, C., Constantinides, S. (2004). Enterprise Resource Planning Systems' Impact on Accounting Processes. Business Process Management Journal, Vol. 10, No. 2, 234-247
- Wider, B., Booth, P., Matolcsy, Z. P., Ossimitz, M. L. (2006). The Impact of ERP Systems on Firm and Business Process Performance. Journal of Enterprise Information Management, Vol. 19, No. 1, 13-29.
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- Oracle Website, www.oracle.com, 19 July 2011.
- SAP Website, www.sap.com, 19 July 2011
Typ dokumentu
Bibliografia
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bwmeta1.element.ekon-element-000171296587