商务英语论文-The Impact of Enterprise Resource Planning Systems on [7]
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论文字数:论文编号:org200907131445552805语种:英语 English地区:中国价格:免费论文
关键词:商务英语论文Enterprise Resource Planning
nclear in suggesting causes of the changes to management accounting.
Dechow and Mouritsen (2005) studied two Danish organizations to understand the impact of ERP systems on integration and control. They found that ERP systems “are highly involved in transforming and establishing management control agendas through concerns for integration.” (pp. 724-725). In particular, Dechow and Mouritsen concluded that integration is not a solution but rather a means by which to problematize through the process. They noted that this represented a way of transporting information across localities in such a way that suited the needs and requirements of different parties and different times.
2.4 Summary of findings from prior literature
Overall the findings from prior literature on the impact of ERP systems on management accountants do not completely agree that ERP systems will change the work of management accountants in particular ways. Nevertheless the prior literature suggests that management accountants will be less likely to do routine tasks and more likely to be involved with analysis. Similarly, the prior studies suggest that the output of managementaccountants will likely be more precise, more accurate and produced more frequently.
However, there is no conclusive evidence to support these expectations from the research on how ERP systems impact capital budgeting, budgeting, and other components of a management accounting process. In summary, there is confusion in the literature as to the potential for ERP systems to change management accounting and a lack of clear identification of the changes that have actually occurred. Burns and Scapens, (2000) suggest that perhaps, management accounting will take longer to reflect changes because of institutional forces.
3. Research Method
3.1 Background to the research approach
This preliminary study will be guided by the literature, which contains substantial ambiguity about the impact of ERP systems on management accounting. Although the focus of this study relates to the process of management accounting, special attention is devoted to the impact of ERP systems on capital budgeting as a specific and important management accounting technique.
In committing to investments with returns that come later, capital budgeting has the inherent challenge of dealing with uncertain future events. In addition, the economic effects of capital projects are difficult to track to future revenues, expenses and costs because the spreadsheets that have been used for analysis are not typically connected to the company’s accounting and operating systems, past, present, or future. This has resulted in the sometime approval of the wrong projects, and more importantly the inability to ascertain what the implemented projects will accomplish in terms of revenues, costs, expenses, and resulting profits. According to Cook et al. (2000), these shortcomings in capital budgeting techniques can potentially be reduced or eliminated with the increasingly prevalent ERP systems.
3.1.1 Traditional approaches to capital budgeting
Capital budgeting can be changed by ERP systems. As noted, it has been done separately from the firm’s accounting and operating systems, past, present, or future. In a traditional non-ERP setting capital budgeting may be completed separately with a spreadsheet. For example, given a project for outlays for replacement equipment where the time frame for the internal rate of
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