ERP系统实施对会计信息的影响【外文翻译】

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1、本科毕业论文（设计）外文翻译外文题目TheEffectofERPSystemImplementationsontheUsefulnessofAccountingInformation外文出处NorthCarolinaStateUniversity外文作者JosephF.Brazel,LiDang原文：Theremainderofthispaperisorganizedasfollows.Thenextsectiondiscussesthebackgroundandrelatedresearchanddevelopshypotheses.Sect

2、ionIIIdiscussesthesampleselectionandtheresearchdesign.SectionIVpresentsresultsandSectionVoffersconclusionsandimplications.II.BACKGROUNDANDHYPOTHESESDEVELOPMENTERPSystemImplementationsThedecisiontoimplementanERPsystemrepresentsasignificantinvestmentoffirmresources.ERPsystems,

3、soldbyvendorssuchasSAPAGandOracleCorporation,typicallycost$15millionandimplementationstake,onaverage,21monthstocomplete(O’Leary2000).Theimplementationcostsrisetoupwardsof$100millionforlargeinternationalcorporations(Davenport1998).Inaddition,substantialannualcostsareincurredt

4、omaintainandperiodicallyupdatethesystem.Overthepastdecade,corporationshaveexperiencedbothsuccessfulandunsuccessfulERPimplementationsandthebenefits,complexities,andrisksofERPsystemshavebeendocumentedinthepopularpress(e.g.,Bartholomew1997).Recently,themajorityofERPsystemspress

5、coveragehasbeendevotedtoOracle’sacquisitionofrivalPeopleSoftInc.anditsbattlewithindustryleaderSAPAGformarketshare(e.g.,BankandClark2004;BankandBosket2005).EmpiricalresearchrelatedtoERPsystemimplementationscanbedividedintothreeresearchstreams.First,giventheformidablechallenge

6、posedbyERPsystemimplementations,studieshaveidentifiedfactorswhichpositivelyinfluencethesuccessfulnessofaninstallation.Forexample,StratmanandRoth(2002)attempttoexplainimplementationsuccessthroughan“ERPCompetence”modelcomprisedoforganizationalaptitudessuchasexecutivecommitment

7、andchangemanagement.Mabertetal.(2003)findthatERPadoptionsthataremanagedon-timeand/orunder-budgettypicallyareassociatedwithmoreextensivepre-implementationplanningandlesssystemconfiguration.BradfordandFlorin(2003)drawuponDiffusionofInnovationandInformationSystemsSuccesstheorie

8、stodeterminethatthelevelofemployeetrainingintheERPsystemandcompetitivepress