the impact of enterprise resource planning systems on management accounting an australian study 英语本科论文

the impact of enterprise resource planning systems on management accounting an australian study 英语本科论文

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时间:2017-12-22

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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

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