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- W2308139084 abstract "Today’s rapidly changing and highly competitive business environment, in conjunction with the technology expansion, put pressure on enterprises to search for new ways to survive and succeed. In order to ensure both their position in the market and a competitive advantage, a large number of companies -perhaps the majority- all around the world, has adopted or are in the process of implementing Enterprise resource planning (ERP hereafter) systems. ERPs have fundamentally re-shaped the operating practices of companies. The significant changes ERPs brought in enterprises have important implications for Management accounting (MA hereafter) and Management accountants as well, who may need to adjust their methods and procedures when working in such an environment. This study is motivated by the mixed results of recent academic works examining the effects of ERP systems on MA and by the desire to shed light on this subject matter. The principal objectives of the paper are firstly, identify major factors affecting the effectiveness of an ERP system based on an extensive search of the literature and secondly, provide a comprehensive framework for researching management accounting change in an ERP environment. Research questions are postulated and an appropriate research model is developed in order to test the hypothesized relationships. A number of radical changes on MA derived from ERPs, are focused on the following dimensions: accounting information quality, reports, innovative practices, methods, and advanced techniques, decision making process and accountants’ role and working tasks. User satisfaction with the ERP system, successful implementation of the ERP system, the extent of Business Process Re-engineering as well as of the Post Implementation Review have been identified as important dimensions of ERP systems’ impact on management accounting practices." @default.
- W2308139084 created "2016-06-24" @default.
- W2308139084 creator A5068123663 @default.
- W2308139084 creator A5074600509 @default.
- W2308139084 date "2012-01-01" @default.
- W2308139084 modified "2023-09-24" @default.
- W2308139084 title "Management Accounting Practices in ERP Environments: A Research Agenda" @default.
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