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1、TheImpactofEnterpriseResourcePlanningSystemsonManagementAccounting: AnAustralianStudy Abstract Informationtechnologyissignificantlychangingtheoperatingpracticesofanincreasingnumberofcompaniesglobally.Thesedevelopmentshaveimportantimplicationsfortheaccountingprofession
2、andinparticularaccountingpracticesinthetwenty-firstcentury.Thisstudyexaminesthedevelopmentofenterpriseresourceplanning(ERP)systemsasameansofillustratinghowchangesininformationtechnologyallowsallsystemsinacompanytobelinkedtomanageoperationsholistically. Thestudyinvestig
3、atesthechangeinaccountingsystemsusingasampleofAustraliancompanieswithemphasisontheadoptionofERPsystemsincludingthepotentialimpactofERPoncapitalbudgetingprocesses.TheresultsshowthatERPsystemsarechangingmanagementaccountingpractices,althoughatthisstage,theimpactoncapitalb
4、udgetingtechniquesappearstobelimited.ThefindingscontributetotheemergingbodyofliteratureonthedevelopmentofERPsystemsanditsimpactonmanagementaccountingteachingandresearch. Keywords: Managementaccounting,capitalbudgeting,enterpriseresourceplanningsystems,informationtechno
5、logy. 1.Introduction DuringthepastdecadeanincreasingnumberofcompanieshavebeenimpactedbyinformationtechnologyintermsofcomputerizedtransactionprocessingandelectronictelecommunicationssuchasthatdonewiththeInternet,intranet,andextranet.Forcompetitivereasons,companieshaveh
6、adtochangefrommanualandthenmainframesystemstowhathasbeencalledenterpriseresourceplanning(ERP)systems.AnERPsystemhasacommondatabaseordatawarehousethatlinkstogetherallsystemsinallpartsofacompanyincluding,forexample,capitalbudgetingwithfinancial,control,manufacturing,sales
7、,fixedassets,inventory,humanresourcesmodules,etc.AnERPsystem,bylinkingallsystemsthroughadatawarehouse,allowsacompanytomanageitsoperationsholistically. AsecondimpactofERPsystemshasbeenageneralshifttomanageattheactivitylevelratherthanatthemoreabstractleveloffinancialtran
8、sactions.Thismeansthatmanagementaccounting,withitsfocusonactivities,canbemosteffectivewhenitisusedwithERPsyste