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Management Accounting In Enterprise Resource Planning Systems

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Management Accounting in Enterprise Resource Planning Systems

Management Accounting in Enterprise Resource Planning Systems Book
Author : Severin Grabski,Stewart Leech,Alan Sangster
Publisher : Butterworth-Heinemann
Release : 2009-05-16
ISBN : 9780080964102
Language : En, Es, Fr & De

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Book Description :

Current evidence points to management accountants using traditional software (such as spreadsheets) for budgeting, ABC, balanced scorecards and other performance management techniques independent of, rather than integrated with Enterprise Resource Planning (ERP) Systems. While there has been some limited research on the effects of ERP systems on management accountants, this report provides a comprehensive analysis of the consequences of implementation of ERP systems for management accountants. • This report provides a theoretical basis for studying the impact of Enterprise Resource Planning (ERP) systems on management accounting and provides critical insights into the opportunities provided by ERP systems for the most efficient use of management accounting techniques. • The seven UK case studies of ERP implementations reveal the correlation between the success of the system implementation and the development of the role of management accountants in business partners thereby identifying the changes and skills required of management accountants. • The book provides guidance to management accountants on the changes they need to make in order to achieve the most from an ERP system implementation.

Management Accounting in Enterprise Resource Planning Systems

Management Accounting in Enterprise Resource Planning Systems Book
Author : Severin Valerian Grabski,Stewart A. Leech,Alan Sangster
Publisher : Unknown
Release : 2009
ISBN : 9781784023706
Language : En, Es, Fr & De

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Book Description :

Current evidence points to management accountants using traditional software (such as spreadsheets) for budgeting, ABC, balanced scorecards and other performance management techniques independent of, rather than integrated with Enterprise Resource Planning (ERP) Systems. While there has been some limited research on the effects of ERP systems on management accountants, this report provides a comprehensive analysis of the consequences of implementation of ERP systems for management accountants. This report provides a theoretical basis for studying the impact of Enterprise Resource Planning (ERP) systems on management accounting and provides critical insights into the opportunities provided by ERP systems for the most efficient use of management accounting techniques. The seven UK case studies of ERP implementations reveal the correlation between the success of the system implementation and the development of the role of management accountants in business partners thereby identifying the changes and skills required of management accountants. The book provides guidance to management accountants on the changes they need to make in order to achieve the most from an ERP system implementation.

Enterprise Resource Planning

Enterprise Resource Planning Book
Author : A. Kholeif,M. Abdel,M. Sherer,Magdy G. Abdel-Kader
Publisher : Springer
Release : 2008-04-17
ISBN : 0230584055
Language : En, Es, Fr & De

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Book Description :

An investigation into the process of management accounting change triggered by IT implementation, comparing Enterprise Resource Planning with custom software in relation to change in management accounting rules and routines. This empirical study is based on four real cases from a transitional country (Egypt).

Enterprise Resource Planning and Business Intelligence Systems for Information Quality

Enterprise Resource Planning and Business Intelligence Systems for Information Quality Book
Author : Carlo Caserio,Sara Trucco
Publisher : Springer
Release : 2018-04-13
ISBN : 3319776797
Language : En, Es, Fr & De

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Book Description :

This book analyses the role of Enterprise Resource Planning (ERP) and Business Intelligence (BI) systems in improving information quality through an empirical analysis carried out in Italy. The study begins with a detailed examination of ERP features that highlights the advantages and disadvantages of ERP adoption. Critical success factors for ERP implementation and post-implementation are then discussed, along with the capabilities of ERP in driving the alignment between management accounting and financial accounting information.The study goes on to illustrate the features of BI systems and to summarize companies’ needs for BI. Critical success factors for BI implementation are then presented, along with the BI maturity model and lifecycle. The focus of the research entails a detailed empirical analysis in the Italian setting designed to investigate the role played by ERP and BI systems in reducing information overload/underload and improving information quality by influencing the features of information flow. The practical and theoretical implications of the study are discussed and future avenues of research are suggested. This book will be of value for all those who have an interest in the capacities of ERP and BI systems to enhance business information quality.

The Impact of Enterprise Resource Planning Systems ERPS on the Management Accounting information Systems of an Organisation

The Impact of Enterprise Resource Planning Systems  ERPS  on the Management Accounting  information  Systems of an Organisation Book
Author : Xavier Gabriëls
Publisher : Unknown
Release : 2002
ISBN : 0987650XXX
Language : En, Es, Fr & De

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Book Description :

Download The Impact of Enterprise Resource Planning Systems ERPS on the Management Accounting information Systems of an Organisation book written by Xavier Gabriëls, available in PDF, EPUB, and Kindle, or read full book online anywhere and anytime. Compatible with any devices.

Review of Management Accounting Research

Review of Management Accounting Research Book
Author : MAGDY G. ABDEL
Publisher : Palgrave Macmillan
Release : 2011-10-26
ISBN : 0230252370
Language : En, Es, Fr & De

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Book Description :

Over the years there has been an accumulation of extensive research in management accounting. The traditional management accounting role of cost determination and financial control has been challenged and shifted to a more 'sophisticated' role of creating value through the development of 'new' management accounting techniques and practices. This book thoroughly reviews emerging issues of management accounting research. Each issue is reviewed by experts to explain the core concept, development, current criticisms and controversies and concludes by identifying future avenues for further research. Issues covered include the transformation of the management accounting function, strategic management accounting, environmental management accounting, balanced scorecard, performance management in non-profit organizations, inter-organizational performance measurement practices between supply chain partners, beyond budgeting, activity-based approach, target costing and throughput accounting.

Enterprise Resource Planning Corporate Governance and Internal Auditing

Enterprise Resource Planning  Corporate Governance and Internal Auditing Book
Author : Hany Elbardan,Ahmed O. Kholeif
Publisher : Springer
Release : 2017-07-06
ISBN : 3319549901
Language : En, Es, Fr & De

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Book Description :

This book investigates how corporate governance is directing the internal audit function (IAF) adaptation as a response to enterprise resource planning (ERP) systems. To date, there is insufficient knowledge about the adaptations of the IAF, which are required if it is to maintain its essential role as a governance mechanism. This book extends the reader’s knowledge by exploring and theorising the adaptation of the IAF after ERP introduction and points towards future trends. Adopting an institutional approach, it analyses how the IAF responds to the external governance pressures and the internal pressures of the control logic following the introduction of an ERP system. Featuring data from two listed companies in the food and beverage sector and two large banks operating in Egypt, this volume will be of interest to researchers and academics in the field of financing and ERP systems in particular.

Enterprise Resource Planning

Enterprise Resource Planning Book
Author : Erin Callaway
Publisher : Computer Technology Research Corporation
Release : 1999-01-01
ISBN : 9781566070683
Language : En, Es, Fr & De

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Book Description :

Enterprise resource planning (ERP) systems integrate the primary applications in an organization. A typical ERP system provides applications for accounting and controlling, production and materials management, quality management and plant maintenance, sales and distribution, human resource management and project management. This report from CTR examines the benefits and drawbacks of implementing ERP systems. Implementing ERP suites can improve and update corporate resource management, but the training and costs involved can be prohibitive. Therefore, the report also provides a five-step plan for ERP implementation and explains how to calculate ERP return on investment (ROI).

Enterprise Resource Planning

Enterprise Resource Planning Book
Author : Mary Sumner
Publisher : Pearson College Division
Release : 2005
ISBN : 0987650XXX
Language : En, Es, Fr & De

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Book Description :

For courses in Graduate MIS, Decision Support Systems, and courses covering the principles of enterprise resource planning systems, this text takes a generic approach to enterprise resource planning systems and their interrelationships, covering all functional areas of this new type of management challenge.

The Role of the Management Accountant

The Role of the Management Accountant Book
Author : Lukas Goretzki,Erik Strauss
Publisher : Routledge
Release : 2017-09-27
ISBN : 1317377044
Language : En, Es, Fr & De

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Book Description :

There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences in different countries and surprisingly little is known about the local and national contexts in which these roles are learned and performed. This book bridges this research gap using two complementary perspectives. The first part explores management accountants in a range of different national contexts, providing information about country-specific historical developments and educational standards as well as specific roles and tasks. The second part focusses on important global developments that will increasingly impact management accountants in the future, such as sustainability, the financial crisis, technology and changing roles. By combining local context with a global overview, this insightful volume provides an agenda for future research which will be of great interest to scholars and advanced students in management accounting throughout the world.

Measuring the Impact of Enterprise Resource Planning ERP Systems Through the Prism of Accounting Theory

Measuring the Impact of Enterprise Resource Planning  ERP  Systems Through the Prism of Accounting Theory Book
Author : John J. Morris
Publisher : Unknown
Release : 2009
ISBN : 0987650XXX
Language : En, Es, Fr & De

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Book Description :

Enterprise Resource Planning (ERP) systems emerged in the 1990s as one of the fastest growing and perhaps one of the most important developments in corporate use of information technology. These systems, which consolidate all of the back office processing needs of a typical business into one common system, affect all functional areas, especially the accounting function. In spite of this effect, there has been very little ERP related academic research driven by accounting theory. This dissertation addresses that gap in the literature by relying on a theoretical framework well established in accounting research, specifically agency theory, to formulate three research questions that address the effects of ERP systems on earnings management, shareholder value, and internal control. These questions are addressed in three separate essays that use different methodologies from the accounting literature to develop and empirically examine several hypotheses. The first essay uses three different proxies to examine how ERP affects earnings management: discretionary accruals, earnings quality, and frequency of small earnings losses and negative changes. Short-term discretionary accruals provide evidence that ERP systems have a positive impact on earnings management; however long-term discretionary accruals and the other two proxies do not. The second essay uses three different measures of shareholder value: long-horizon buy-and-hold returns, market-to-book, and price-to-intrinsic value based on the residual income model, to examine the impact of ERP systems on shareholder value. All three measures provide evidence that ERP systems increase shareholder value. The third essay uses Sarbanes-Oxley Section 404 compliance results to measure the impact that ERP systems have on internal control. The essay provides evidence that a smaller proportion of ERP implementing firms reported internal control weaknesses than a control group during the first three years that reporting was required. Overall, this dissertation provides evidence that ERP systems may have a limited effect on earnings management, and a positive impact on both shareholder value, and internal controls over financial information. These results contribute to academic research in the field of accounting; and should be of interest to a wide variety of constituents, including practitioners of financial accounting and reporting, managerial accounting, auditing, and accounting information systems.

Enterprise Resource Planning

Enterprise Resource Planning Book
Author : Veena Bansal
Publisher : Pearson Education India
Release : 2021-06-20
ISBN : 9332520100
Language : En, Es, Fr & De

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Book Description :

This book focuses on the fundamentals of ERP and details methods of implementing ERP systems. By using actual case incidents, this book charts the life cycle of ERP projects from cost and profit analysis, through change-management on the basis of re-engineering and technical requirements, to the ion of the ERP system and its final application. It equips managers with the appropriate skills for utilizing ERP systems, and uninitiated readers will gain a thorough understanding of an ERP project life-cycle.

Business Process Management

Business Process Management Book
Author : Michael Glykas
Publisher : Springer
Release : 2012-09-18
ISBN : 3642284094
Language : En, Es, Fr & De

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Book Description :

Business Process Management (BPM) has been in existence for decades. It uses, complements, integrates and extends theories, methods and tools from other scientific disciplines like: strategic management, information technology, managerial accounting, operations management etc. During this period the main focus themes of researchers and professionals in BPM were: business process modeling, business process analysis, activity based costing, business process simulation, performance measurement, workflow management, the link between information technology and BPM for process automation etc. More recently the focus moved to subjects like Knowledge Management, Enterprise Resource Planning (ERP) Systems, Service Oriented Architectures (SOAs), Process Intelligence (PI) and even Social Networks. In this collection of papers we present a review of the work and the outcomes achieved in the classic BPM fields as well as a deeper insight on recent advances in BPM. We present a review of business process modeling and analysis and we elaborate on issues like business process quality and process performance measurement as weel as their link to all other organizational aspects like human resources management, strategy, information technology (being SOA, PI or ERP), other managerial systems, job descriptions etc. We also present recent advances to BPR tools with special focus on information technology, workflow, business process modeling and human resources management tools. Other chapters elaborate on the aspect of business process and organizational costing and their relationship to business process analysis, organizational change and reorganization. In the final chapters we present some new approaches that use fuzzy cognitive maps and a recently developed software tool for scenario creation and simulation in strategic management, business process management, performance measurement and social networking. The audience of this book is quite wide. The first chapters can be read by professionals, academics and students who want to get some basic insight into the BPM field whereas the remaining present more elaborate and state of the art concepts methodologies and tools for an audience of a more advanced level.

Managerial issues of enterprise resource planning systems

Managerial issues of enterprise resource planning systems Book
Author : Olson
Publisher : Tata McGraw-Hill Education
Release : 2004-07-01
ISBN : 9780070589704
Language : En, Es, Fr & De

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Book Description :

Download Managerial issues of enterprise resource planning systems book written by Olson, available in PDF, EPUB, and Kindle, or read full book online anywhere and anytime. Compatible with any devices.

The Routledge Companion to Accounting Information Systems

The Routledge Companion to Accounting Information Systems Book
Author : Martin Quinn,Erik Strauss
Publisher : Routledge
Release : 2017-12-22
ISBN : 1317297334
Language : En, Es, Fr & De

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Book Description :

Information technology has permeated all walks of life in the past two decades. Accounting is no exception. Be it financial accounting, management accounting, or audit, information technology and systems have simplified daily tasks and routine work, simplified reporting, and changed how accounting is done. The Routledge Companion to Accounting Information Systems provides a prestige reference work which offers students and researchers an introduction to current and emerging scholarship in the discipline. Contributions from an international cast of authors provides a balanced view of both the technical underpinnings and organisational consequences of accounting information systems. With a focus on the business consequences of technology, this unique reference book will be a vital resource for students and researchers involved in accounting and information management.

Second Wave Enterprise Resource Planning Systems

Second Wave Enterprise Resource Planning Systems Book
Author : Graeme Shanks,Peter B. Seddon,Leslie P. Willcocks
Publisher : Cambridge University Press
Release : 2003-09-11
ISBN : 9780521819022
Language : En, Es, Fr & De

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Book Description :

How to get the most out of Enterprise Resource Planning (ERP) systems.

Modern ERP Select Implement and Use Today s Advanced Business Systems

Modern ERP  Select  Implement  and Use Today s Advanced Business Systems Book
Author : Marianne Bradford
Publisher : Lulu.com
Release : 2015
ISBN : 131266598X
Language : En, Es, Fr & De

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Book Description :

Modern ERP can be used in an undergraduate or graduate enterprise resource planning systems course or to support an ERP module in information systems, accounting, business, or supply chain courses. This third edition continues to be vendor-agnostic and has been substantially revised to keep pace with advances in the ERP marketspace. New topics include cloud computing, mobility, and business analytics, while ERP security, ERP risk management, databases, and supply chain have been expanded. Innovative graphics and ERP screenshots have been incorporated to further aid in the learning process.

Managerial Accounting

Managerial Accounting Book
Author : Cecily A. Raiborn
Publisher : Unknown
Release : 2004
ISBN : 9780176223311
Language : En, Es, Fr & De

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Book Description :

Download Managerial Accounting book written by Cecily A. Raiborn, available in PDF, EPUB, and Kindle, or read full book online anywhere and anytime. Compatible with any devices.