Although a considerable amount has been written about them in the professional accounting and computing literature, somewhat surprisingly comparatively little attention has been given to them in accounting research journals.
What is ERP?
However, the field studies which are beginning to appear suggest that ERP systems are having only a relatively moderate impact on the character of management accounting and the work of management accountants. However, it is argued in this paper that as such studies adopt a relatively 'static' approach, they do not explore the processes of management accounting change or study how opportunities are opened up by the implementation of ERP systems. The paper reports a longitudinal case study of the implementation of SAP in the European division of a large US multinational, in which management accounting change is viewed as an evolutionary process.
In this case, although there were no fundamental changes in the nature of the management accounting information used following the implementation of SAP, there were changes in the role of management accountants - in particular: i the elimination of routine jobs; ii line managers with accounting knowledge; iii more forward-looking information; and iv a wider role for the management accountants.
However, it is not claimed that SAP was the driver of these changes; rather it is argued that the characteristics of SAP specifically, its integration, standardization, routinization and centralization opened up certain opportunities and facilitated changes which were already taking place within the company. The paper ends with a call for further longitudinal case studies of the implementation of ERP systems to study how these characteristics facilitate and reinforce processes of management accounting change in other companies.
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Pages Received 30 Jun ERP systems and management accounting change: opportunities or impacts? The presence of project management approaches and appropriate culture and organizational internal readiness are the most important factors contributing to the success of SAP implementations in 29 organizations. The data analyzed is from secondary sources published in the press.
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Secondary reporting could increase objectivity; however, the weakness is that not all the factors might have been reported. Gargeya, V. Emerald Group Publishing Limited. Please share your general feedback.europeschool.com.ua/profiles/girofiguf/sexo-en-ny.php
Erp Solutions with Sap. Essay
You can start or join in a discussion here. Visit emeraldpublishing. Abstract Purpose — Enterprise resource planning ERP systems are software packages that allow companies to have more real time visibility and control over their operations. Please note you might not have access to this content.