资源描述：
《商务英语毕业论文范文》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、商务英语毕业论文范文----商务英语论文-->商务英语毕业论文范文商务英语毕业论文范文TheImpactofEnterpriseResourcePlanningSystemsonManagement Accounting:AnAustralianStudy Abstract Informationtechnologyissignificantlychangingtheoperatingpracticesofanincreasingnumberofpaniesglobally.Thesedeve
2、lopmentshaveimportantimplicationsfortheaccountingprofessionandinparticularaccountingpracticesinthetinesthedevelopmentofenterpriseresourceplanning(ERP)systemsasameansofillustratinghoationtechnologyallosinapanytobelinkedtomanageoperationsholistically. T
3、hestudyinvestigatesthechangeinaccountingsystemsusingasampleofAustralianpaniesphasisontheadoptionofERPsystemsincludingthepotentialimpactofERPoncapitalbudgetingprocesses.Theresultsshosarechangingmanagementaccountingpractices,althoughatthisstage,theimpact
4、oncapitalbudgetingtechniquesappearstobelimited.ThefindingscontributetotheemergingbodyofliteratureonthedevelopmentofERPsystemsanditsimpactonmanagementaccountingteachingandresearch. Keyentaccounting,capitalbudgeting,enterpriseresourceplanningsystems,inf
5、ormationtechnology. 1.Introduction Duringthepastdecadeanincreasingnumberofpanieshavebeenimpactedbyinformationtechnologyintermsofputerizedtransactionprocessingandelectronictelemunicationssuchasthatdonemanualandthenmainframesystemstos.AnERPsystemhasamo
6、ndatabaseordatasinallpartsofapanyincluding,forexample,capitalbudgetinganufacturing,本英文论文由英文.51lunanresourcesmodules,etc.AnERPsystem,bylinkingallsystemsthroughadataanageitsoperationsholistically. AsecondimpactofERPsystemshasbeenageneralshifttomanageatt
7、heactivitylevelratherthanatthemoreabstractleveloffinancialtransactions.Thismeansthatmanagementaccounting,osteffectivestoincorporatetheactivitylevelforcostingandperformancemeasurement.TobeeffectiveanERPsystemarketing,andmaterialsmanagem-->ent.Thereareal
8、sothetraditionalfinancialaccountcodessuchasassets,liabilities,revenues,andexpenses,andthecentralERPfeatureofcodingprocesses,activities,andsub-activities.Theremustbeconsistentcodingamongallpartsofapanyinorderforthemtorelatetooneanother.
