Management accountants : a profession dramatically changed by ERP systems
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منابع مشابه
The ERP System Impact on the Role of Accountants
Purpose – The purpose of this paper is to discuss the impact of an Enterprise Resources Planning (ERP) system on the role of accountants, to provide job qualifications for their reference. Design/methodology/approach – This research adopts the case study method, using on-the-spot interviews and a questionnaire to find out the effects of an ERP system on the role of accountants. Findings – The r...
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Received: 6 June 2005 Revised: 4 July 2005 Accepted: 4 July 2005 Abstract In the last 10 years, the majority of large companies have attempted to install Enterprise Resource Planning (ERP) systems, replacing functional systems with a standardised company-wide system. However, making an ERP system work, we contend, is more than an issue of technical expertise or social accommodation: it is an on...
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This paper aims at examining how the adoption of a new Enterprise Resource Planning (ERP) system challenges the definition of the expertise and roles of accountants within organisations. By drawing on structuration theory, as we rely on the notion of duality of structure for insights into the processes by which new accountants’ practices and positions emerge, we indicate that the three levels (...
متن کاملErp Implementations and Their Impact upon Management Accountants
This paper considers the impact of ERP implementations upon the role of management accountants, upon management accounting in general, and upon business processes. It does so in the context of the perceived success of the ERP implementation. A postal questionnaire was circulated to almost 700 management accountants working in large UK-based organisations. It finds that under successful ERP impl...
متن کاملEnterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective
The implementation and use of Enterprise Resource Planning (ERP) systems raise fundamental questions about the role of management accountants in an organisation. The case studied here, involving an attempt to establish an ERP system in an organisation funded by both the European Union (EU) and the Egyptian government, is an exploration of conflicting beliefs about the role of management account...
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تاریخ انتشار 2009