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《the impact of enterprise resource planning systems on management accounting an australian study 英语本科论文》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、TheImpactofEnterpriseResourcePlanningSystemsonManagementAccounting: AnAustralianStudy Abstract Informationtechnologyissignificantlychangingtheoperatingpracticesofanincreasingnumberofcompaniesglobally.Thesedevelopmentshaveimportantimplicationsfortheaccountingprofessionandinpartic
2、ularaccountingpracticesinthetwenty-firstcentury.Thisstudyexaminesthedevelopmentofenterpriseresourceplanning(ERP)systemsasameansofillustratinghowchangesininformationtechnologyallowsallsystemsinacompanytobelinkedtomanageoperationsholistically. Thestudyinvestigatesthechangeinaccount
3、ingsystemsusingasampleofAustraliancompanieswithemphasisontheadoptionofERPsystemsincludingthepotentialimpactofERPoncapitalbudgetingprocesses.TheresultsshowthatERPsystemsarechangingmanagementaccountingpractices,althoughatthisstage,theimpactoncapitalbudgetingtechniquesappearstobelimi
4、ted.ThefindingscontributetotheemergingbodyofliteratureonthedevelopmentofERPsystemsanditsimpactonmanagementaccountingteachingandresearch. Keywords: Managementaccounting,capitalbudgeting,enterpriseresourceplanningsystems,informationtechnology. 1.Introduction Duringthepastdecadean
5、increasingnumberofcompanieshavebeenimpactedbyinformationtechnologyintermsofcomputerizedtransactionprocessingandelectronictelecommunicationssuchasthatdonewiththeInternet,intranet,andextranet.Forcompetitivereasons,companieshavehadtochangefrommanualandthenmainframesystemstowhathasbee
6、ncalledenterpriseresourceplanning(ERP)systems.AnERPsystemhasacommondatabaseordatawarehousethatlinkstogetherallsystemsinallpartsofacompanyincluding,forexample,capitalbudgetingwithfinancial,control,manufacturing,sales,fixedassets,inventory,humanresourcesmodules,etc.AnERPsystem,bylin
7、kingallsystemsthroughadatawarehouse,allowsacompanytomanageitsoperationsholistically. AsecondimpactofERPsystemshasbeenageneralshifttomanageattheactivitylevelratherthanatthemoreabstractleveloffinancialtransactions.Thismeansthatmanagementaccounting,withitsfocusonactivities,canbemost
8、effectivewhenitisusedwithERPsyste
