The Impact of Enterprise Resource Planning (ERP) on Management Accounting: A Review of Literature and Directions for Future Research

2011 ◽  
pp. 111-138
Author(s):  
Ahmed Kholeif
Keyword(s):  
Enterprise Resource Planning ◽  
Management Accounting ◽  
Resource Planning ◽  
Future Research ◽  
Review Of Literature ◽  
The Impact

ERP systems and management accounting

2018 ◽  
Vol 14 (2) ◽  
pp. 120-137 ◽  
Author(s):  
Gary Spraakman ◽  
Winnie O’Grady ◽  
Davood Askarany ◽  
Chris Akroyd
Keyword(s):  
Enterprise Resource Planning ◽  
Management Accounting ◽  
Resource Planning ◽  
Small Samples ◽  
Research Projects ◽  
Erp Systems ◽  
Content Type ◽  
Erp System ◽  
New Information ◽  
The Impact

Purpose This paper aims to show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through “nudging” by researchers in their preamble before interviews begin. Design/methodology/approach There were two groups of comparable respondents. Each group received a different preamble to the same questions. The differences in group responses were analyzed. Findings When the impact of ERP implementation on the physical, transactional and information flows within the firm were nudged, the responses focused on how the chart of accounts had to be expanded to account for the additional data introduced by transaction processing. When the IT and ERP system knowledge and skills were nudged, the responses tended to emphasize analyses or the use of new information through the use of drill down functionality. This research provides new insights and contributions to understanding how nudging affects or directs respondent assessments of the impact of ERP systems on management accounting. Research limitations/implications The research is limited by the relatively small samples and by the fact that these were different research projects. Practical implications Nudging has an obvious impact on research that should not be ignored. Social implications Unintentional nudging should be considered with all research projects. Originality/value This paper makes explicit that nudging occurs in research whether intentional or unintentional.

Do cloud-based enterprise resource planning systems affect the productivity of human resources in the COVID-19 era?

Kybernetes ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xiaojun Yao ◽  
Masoumeh Azma
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Equation Modeling ◽  
Planning Systems ◽  
Privacy And Security ◽  
Content Type ◽  
Enterprise Resource Planning Systems ◽  
The Impact

PurposeThis study aims to investigate the impact of skills and knowledge of employees, economic situations of the company, current IT infrastructure, payment fashion, cloud availability, and cloud privacy and security on the productivity of the human resources in the COVID-19 era.Design/methodology/approachOver the past few years, the advent of cloud-assisted technologies has dramatically advanced the Information Technology (IT)-based industries by providing everything as a service. Cloud computing is recognized as a growing technology among companies around the world. One of the most critical cloud applications is deploying systems and organizational resources, especially systems whose deployment costs are high. Manpower is one of the basic and vital resources of the organization, and organizations need an efficient workforce to achieve their goals. But, in the COVID-19 era, human resources' productivity can be reduced due to stress, high labor force, reduced organizational performance and profits, unfavorable organizational conditions, inability to manage and lack of training. Therefore, this study tries to investigate the productivity of human resources in the COVID-19 era. Data were collected from the medium-sized companies through a questionnaire. Distributed questionnaires were conducted on the Likert scale. The model is assessed using the structural equation modeling technique to examine its reliability and validity. The study is a library method and literature review. A case study was conducted through a questionnaire and statistical analysis by SPSS 25 and SMART-PLS.FindingsBased on the findings, the skills and knowledge of employees, the economic situations of the company, payment fashion, cloud availability and the current IT infrastructures of the company have a positive impact on human resource efficiency in the COVID-19 era. But cloud privacy and security have a negative effect on the productivity of human resources. The findings can be the basis for companies and organizations in the COVID-19 era.Research limitations/implicationsThis study has some restrictions that need to be considered in evaluating the obtained results. First, due to the prevalence of Coronavirus, access to information from the companies under study was limited. Second, this research may have overlooked other variables that affect human resource productivity in the COVID-19 era. Prospective researchers can examine the impact of Customer Relationship Management (CRM) and Supply Chain Management (SCM) on the human resource's productivity in the COVID-19 era.Practical implicationsThe results of this research are applicable for all companies, their departments and human resources in the COVID-19 era.Originality/valueIn this paper, human resources' productivity in the COVID-19 era is pointed out. The presented new model provides a complete framework for investigating cloud-based enterprise resource planning systems affect the productivity of human resources in the COVID-19 era.

scholarly journals PENGARUH PENERAPAN ENTERPRISE RESOURCE PLANNING TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI

2017 ◽  
Vol 1 (2) ◽  
pp. 195-207
Author(s):  
Ruby Ketsiama Meijer P ◽  
Hendra Gunawan
Keyword(s):  
Regression Analysis ◽  
Enterprise Resource Planning ◽  
Significant Influence ◽  
Resource Planning ◽  
Research Literature ◽  
Future Research ◽  
Company Size ◽  
Enterprise Performance ◽  
Manufacturing Companies ◽  
Analysis Technique

This study aims to examine the effect of enterprise resource planning implementation on the performance of manufacturing companies moderated by the size of companies listed on the IDX period 2013-2015. Company size is seen through sales and total assets.  Samples were taken by using purposive sampling and meeting the sample criteria.  The analysis technique used in this research is multiple regression analysis.  The results show that the implementation of enterprise resource planning significantly affects the company's performance is reinforced by high sales level and also affect the company's performance significantly reinforced by a large asset. The high sales and total assets can improve the performance of companies implementing ERP.  Both of these factors have a significant influence.  The results of this study are expected to add to the research literature on the factors that strengthen the performance of manufacturing companies that implement ERP. Future research can change the size of the company viewed from the income or the number of employees.Keywords: Enterprise performance, enterprise resource planning, sales, total assets

scholarly journals Evaluating the effectiveness of integrated Accounting Information Systems (AIS) in ERP environment of Vietnamese garment companies

2020 ◽  
Vol 9 (1) ◽  
Author(s):  
Vu Quoc Thong
Keyword(s):  
Factor Analysis ◽  
Information Systems ◽  
Exploratory Factor Analysis ◽  
Enterprise Resource Planning ◽  
Balanced Scorecard ◽  
Accounting Information ◽  
Resource Planning ◽  
Future Research ◽  
Accounting Information Systems ◽  
The Way

Identifying factors defining the effectiveness of integrated AIS in the Enterprise Resource Planning (ERP) environment is really a challenging task. In our research, the effectiveness of integrated AIS in ERP is presented in the form of a Balanced Scorecard (BSC) model. This study analyzes data collected from 178 Vietnamese garment companies with AIS in an ERP environment. Then, Cronbach’s Alpha test and exploratory factor analysis (EFA) are conducted to assess the reliability of variables. The result identifies 28 variables from Vietnamese garment companies’ managers view grouped into 4-dimensional constructs of the BSC model that define the effectiveness of integrated AIS in an ERP environment. The conclusion on garment companies’ AIS evaluation factors paves the way for future research on other Vietnamese industries’ AIS evaluation in an ERP environment.

The Impact of Strategic Performance Measurement System on Organizational Performance in Saudi Universities

2013 ◽  
Vol 1 (2) ◽  
pp. 64-71
Author(s):  
Naser Zouri ◽  
Zahra Abdolkarimi ◽  
Seyed A. Payambarpour
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Performance Management ◽  
Enterprise Resource Planning ◽  
Measurement System ◽  
Resource Planning ◽  
Planning System ◽  
Performance Measurement System ◽  
Strategic Performance ◽  
The Impact

Objective- The aim of the study is to enhance the mechanism of strategic performance measurement system goals base of four research questions: (i) to what association between the MCS and enterprise resource planning system (ERPS) intention to strategy performance management system (SPMS)? (ii) To what association between the performance management system (PMS) and ERPS intention to SPMS? (iii) To what relationship between the resource–based view/capabilities and ERPS intention to SPMS? (iv)To do comprehensiveness of organizational performance factors affected on ERPS intention to SPMS? Methodology/Technique A survey questionnaire was used to collect the data in Madinah, Reyaz, and Jeddah. Data was collected during the last section of 2013 of which 160 successful questionnaires were gathered for further analysis. Findings The result shows the impact of evaluation SPMS to solve the market place error and also ability of executives' level of management to solve the behaviours issue in business organization. Novelty - The significance of study contribute executive branch in Saudi universities for the safety of strategic performance measurement system implementation to be modified or changed, taking into account the financial metrics and non-financial when designing a control system. Type of Paper Empirical paper Keywords: , Strategic performance measurement system, Enterprise resource planning system, Strategic management category, Market place error.

Firm Performance Effects in Relation to the Implementation and Use of Enterprise Resource Planning Systems

2004 ◽  
Vol 18 (2) ◽  
pp. 79-105 ◽  
Author(s):  
Andreas I. Nicolaou
Keyword(s):  
Financial Performance ◽  
Enterprise Resource Planning ◽  
Enterprise Systems ◽  
Resource Planning ◽  
Planning System ◽  
Future Research ◽  
Control Group ◽  
Planning Systems ◽  
Research Issues ◽  
Performance Effects

Research indicates that successful adoption of information technology to support business strategy can help organizations gain superior financial performance. The recent wave of enterprise-wide resource planning systems adoptions is a significant commitment of resources and may affect almost all business processes. This study examines the effect of adoption of enterprise systems on a firm's long-term financial performance. A large-scale data identification and collection method compared the financial data of 247 firms adopting enterprise wide systems with a matched control group of firms cross-sectionally and longitudinally before and after adoption. A number of implementation characteristics were also measured and their effects assessed. The results show that firms adopting enterprise systems exhibit higher differential performance only after two years of continued use. Furthermore, controlling for implementation characteristics as vendor choice, implementation goal, modules implemented, and implementation time period, helped explain the financial performance effects of enterprise resource planning system use. These results provide important insights that complement extant research findings and also raise future research issues.

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