scholarly journals Utjecaj ERP sustava na upravljačko računovodstvo u djelatnosti osiguranja Republike Hrvatske

2020 ◽  
Vol 10 (2) ◽  
pp. 74-88
Author(s):  
Ivana Dropulić
Keyword(s):  
Management Accounting ◽  
Insurance Industry ◽  
Successful Implementation ◽  
Erp Systems ◽  
Modern Management ◽  
Erp System ◽  
Financial Plan ◽  
The Republic ◽  
Time Required ◽  
The Impact

The subject of this research is the impact of ERP system (Enterprise Resource Planning) on management accounting, namely data collection, internal reporting of managers, production and control of financial plan, implementation of modern management accounting techniques and employees participating in internal reporting. The survey was conducted in the insurance industry of the Republic of Croatia during 2019, in which 6 companies (33.4%) participated. The average number of years of using the ERP system is 13 years, which indicates the fact that the ERP system is represented in the insurance industry, which is characterized by successful implementation and a high degree of utilisation of its capabilities. According to the obtained results, ERP systems significantly increase the accuracy of data collected from society and the environment. Also, ERP systems significantly affect the internal reporting of managers by reducing the time required for monthly/quarterly internal reporting and increasing the frequency and number of different types of periodic reports. In addition, the time required to prepare a financial plan has been significantly reduced due to the implementation of the ERP system. Regarding the impact of the ERP system on the installation of modern management accounting techniques, the significance of the impact was found only in the use of target costs and the system of key performance indicators. The impact of the ERP system on employees participating in internal reporting has significantly reduced the time spent on collecting data for internal reporting as a result of the implementation of the ERP system. Given the above, the results of this research provide a more precise and clear insight into the impact of the ERP system on management accounting in the insurance business of the Republic of Croatia.

Impact of ERP systems usage on organizational agility

2015 ◽  
Vol 28 (3) ◽  
pp. 570-588 ◽  
Author(s):  
Faisal Aburub
Keyword(s):  
Middle East ◽  
Banking Sector ◽  
Middle Eastern ◽  
Successful Implementation ◽  
Erp Systems ◽  
Content Type ◽  
New Model ◽  
Erp System ◽  
System Usage ◽  
The Impact

Purpose – Enterprise resource planning (ERP) systems can be considered as cornerstone that allows most organizations to achieve their business goals. The purpose of this paper is to investigate the impact of ERP system usage on agility in organizations. Design/methodology/approach – The data were collected from 90 branches of well-known banks in the Middle East, such as HSBC, Standard Chartered and Arab Bank. Data were analyzed using a path analysis methodology. Findings – A new model has been developed. An empirical investigation was performed on the banking sector in the Middle East to test the new model. Despite the results showing that the impact of ERP system usage on banks’ agility is significant, the variance of banks’ agility that is explained by the use of ERP systems is weak. This indicates that ERP usage may not influence sufficiently the current agility drivers in Middle-Eastern banks and that there may be other significant variables that contribute to agility in the banking sector. Research limitations/implications – The findings of this research were based on a survey conducted among banks in the Middle East. The results are applicable in Middle-Eastern banks, but may not be applicable in other regions. Practical implications – Banking practitioners in the Middle East should be aware that successful implementation of ERP systems may not lead to the achievement of sufficient competency, flexibility, quickness, and responsiveness. Hence, such implementation may not deliver banking agility. Originality/value – This research model investigates the impact of ERP usage on the agility of banks in the Middle East.

scholarly journals Analisis Dampak Penerapan Sistem ERP terhadap Kinerja Pengguna

2015 ◽  
Vol 6 (1) ◽  
pp. 25 ◽  
Author(s):  
Aries Wicaksono ◽  
Hery Harjono Mulyo ◽  
Ignatius Edward Riantono
Keyword(s):  
Positive Impact ◽  
Successful Implementation ◽  
User Performance ◽  
Erp Systems ◽  
Performance Impact ◽  
Erp System ◽  
Job Knowledge ◽  
Personal Qualities ◽  
The Impact

The background of this research was to determine how the impact of the implementation and use of ERP systems on user performance and the factors that affect the successful implementation of the ERP system so that it can have a positive impact for users of the ERP system after the implementation of ERP systems. This study aims to Knowing whether the implementation of ERP systems on firm performance impact on ERP users in the company and Produce conclusions in the form of an evaluation of the implementation of ERP in the company in order to provide a positive impact on user performance. The model used to evaluate the impact of the implementation of the ERP system is Quantity of Work, Quality of Work, Job Knowledge, Creativeness Cooperation, Dependability, Initiative, personal qualities. The method used in this research is descriptive qualitative method of analytical and evaluative, by analyzing the impact of the implementation of the ERP system to the components of the user's performance. The results obtained are implementing ERP systems have a positive impact on user performance components.

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.

Smoothing Short Duration Capacity Problems in Enterprise Resource Planning (ERP) Systems: An Algorithmic Approach

2014 ◽  
Vol 933 ◽  
pp. 860-868
Author(s):  
Muneam Zamzeer Al-Magsoosi
Keyword(s):  
Short Duration ◽  
Enterprise Resource Planning ◽  
Lot Sizing ◽  
Environmental Parameters ◽  
Resource Planning ◽  
Successful Implementation ◽  
Erp Systems ◽  
Lot Size ◽  
Erp System ◽  
Order Release

Successful implementation of ERP systems should take full advantage of the access to information, but not be constrained by many of the deficiencies associated with infinite capacity scheduling methodologies. In this paper an algorithm is developed which improves the performance of the ERP system. Lot sizing decisions based on capacity availability are used as an instrument to integrate more effectively capacity requirements planning (CRP) and Material Requirements Planning (MRP). MRP is a planning tool for a sub-set of manufacturing system specially in hierarchal multi-product, multi-period and multi-stage production planning and inventory control system. The Vehicle used for this integration is planned order release (POR) quantity. The algorithm requires minimal deviation from the MRP logic. In this sequential process MRP first issues the action notices and then the algorithm analyses the capacity situation in the work centers. The algorithm scans all planned order release quantities of lower level items in the action bucket before orders are released to the shop. For each item a delta value is computed identifying the degree orders are contributing to capacity problems. This delta is specific to each POR. The POR causing the highest overload and the one passing through the lowest utilized work centers are selected for a lot size decrease, respectively, an increase. After identifying the candidates, a series of checks analyses the suitability of the candidates for that change. The planned order release quantities of more items can be performed. Projected capacity profile after iteration will be updated and capacity requirements over a short duration are smoothed. The experiments are performed with MAP/3000 as a simulation model for this study. The developed algorithm is added to MAP/3000 as additional subroutines. The design of the experiments consists of a base test identifying the significance of different environmental parameters of MRP systems and a main test which performs a detailed evaluation. The results are evaluated using analysis of variance techniques. Most ERP systems built on the historical development of MRP and CRP systems, and the assumption of infinite capacity is affecting the performance of those systems badly. This paper is presenting an algorithm to smooth capacity problems by using the existed capacity.

Enhancing RCIES Model

2016 ◽  
pp. 624-643
Author(s):  
Arwa Mukhtar Makki ◽  
Tarig Mohamed Ahmed
Keyword(s):  
Risk Factors ◽  
Risk Identification ◽  
Successful Implementation ◽  
Management Process ◽  
Erp Implementation ◽  
Erp System ◽  
Strategic Risk ◽  
Risk Management Process ◽  
The Impact

Risk identification and prioritization is very essential activity in any successful strategic risk management process. Developing a plan for dealing with such problems reduces the impact of unexpected risks and failures while prioritizing risks draws attention, efforts and resources to the risks with great impact on projects success. The aim of this paper, is to identify the critical risk factors in an ERP project through a case study of a successful implementation of an ERP system in a Sudanese organization and to understand how the organization implemented the appropriate controls to minimize its business risks impact. To achieve this objective, a number of key articles were reviewed and analyzed to understand the different critical risk factors influence ERP implementation. New risk factors and controls influence ERP implementation have been identified. A new model of ERP implementation critical risk factors was developed. Furthermore, the risk factors were classified into categories, probability, impact and proximity, then using a prioritizing tool, the results of this study contributes to risks identification and prioritization by pointing to the less priority and the most critical risk factors.

scholarly journals ERP implementation in banks: success factors & impact on financial performance

2017 ◽  
Vol 12 (4) ◽  
pp. 17-30
Author(s):  
Munther Al-Nimer ◽  
Ahmed Omush ◽  
Adel Almasarwah
Keyword(s):  
Financial Performance ◽  
Success Factors ◽  
Banking Sector ◽  
Sample Type ◽  
Erp Systems ◽  
Erp System ◽  
It Department ◽  
Training Courses ◽  
The Cost ◽  
The Impact

The study aims to measure the extent of implementing ERP systems in the banking sector in Jordan, and identify the main factors that influence the implementation decision, in addition to measure the impact of the post-implementation of the ERP system on the financial performance. The study utilized a content analysis as a research instrument. The study of population consisted of all the banks in Jordan, where the study applied ‘Purposive Sample’ type. Therefore, the study included 11 banks from 2011 to 2016.The study indicated that the implementation year of the ERP system started in most of the Jordanian banks in 2013, and the rates vary from bank to bank according to their importance and the level of awareness. Training courses are considered the main variable that these banks face in the process of implementation. In addition, awareness of the advantages, the cost, and supporting the infrastructure are the core factors needed to influence the implementation decision.There is no impact when implementing an ERP system on the financial performance of the Jordanian banks in regard to the ROI and the DPS; on the other hand, there is an impact of the ERP system on the overall performance of the banks.The study recommends to disseminate knowledge on the advantages of implementing of ERP system in Jordanian banks and to develop the IT department efficiency. Moreover, it will be worthwhile to examine the effect of ERP systems by utilizing financial and non-financial measurements.

scholarly journals The impact of enterprise systems in management decision making

2012 ◽  
Vol 1 (1) ◽  
pp. 68-72
Author(s):  
Muthuvelayutham C ◽  
Sugantha lakshm T
Keyword(s):  
Decision Making ◽  
Enterprise Resource Planning ◽  
Local Level ◽  
Resource Planning ◽  
Management Control ◽  
Point Of View ◽  
Management Decision ◽  
Erp Systems ◽  
Erp System ◽  
The Impact

An Enterprise Resource Planning (ERP) system is composed of a basic transactional system and a management control system. Sammon et al. (2003) describesthese 2 components of ERP systems as the solution to “operational” integration problems and “informational” requirements of managers. Thus, the extreme standardisation of business process inherent in ERP systems creates huge volumes of data without providing a clue for how to exploit it and may therefore not beneficial from a decision-making point of view. In this paper, decision-making theory and models are reviewed, focusing on how an ERP implementation might impact on these constructs. This paper is an analysis about centralisation of decision making in an organisation and its impact on performance at a local level.

Assessing the Impact of System Quality, Information Quality, and Service Quality on Enterprise Resource Planning (ERP) Systems

2021 ◽  
Vol 17 (4) ◽  
pp. 69-84
Author(s):  
Godwin Banafo Akrong ◽  
Yunfei Shao ◽  
Ebenezer Owusu
Keyword(s):  
Information Systems ◽  
Service Quality ◽  
Enterprise Resource Planning ◽  
Information Quality ◽  
Resource Planning ◽  
Equation Modeling ◽  
System Quality ◽  
Erp Systems ◽  
Erp System ◽  
The Impact

Globally, governments are taking steps to help them increase their income generation margin by implementing tax administrative ERP systems. However, the impacts on the internal system users of these ERP system quality features have not drawn the attention needed. This study, therefore, examines the relationship between the information systems' (IS) quality and individual impact using the theoretical foundation of the DeLone and McLean IS success model and, secondly, addresses the interrelationships between the quality constructs of information systems (IS). The authors also used the structural equation modeling technique of partial least squares to evaluate and analyze the data. The results show that system quality, the information quality, and the service quality characteristics of the tax administrative ERP system have a strong positive impact on the success of the IS at the individual level. There is also a positive relationship between the information systems' (IS) quality construction. The results provide additional empirical observations and consequences for management.

scholarly journals Measuring enterprise resource planning (ERP) systems success from a managerial accounting perspective

2021 ◽  
Vol 19 (1, special issue) ◽  
pp. 218-228
Author(s):  
Patrick Ulrich ◽  
Hasan Andac Güler
Keyword(s):  
Organizational Performance ◽  
Enterprise Resource Planning ◽  
Management Accounting ◽  
Resource Planning ◽  
Research Field ◽  
Managerial Accounting ◽  
Erp Systems ◽  
Major Objective ◽  
Erp System ◽  
Degree Of Satisfaction

A major objective of management accounting is to support managers in decision-making by providing decision-relevant interdepartmental information. Hence, enterprise resource planning (ERP) systems are important for the application of management accounting techniques as they streamline the necessary information. Besides the fact that ERP systems are important, there was little research conducted which is directly concerned with concrete benefits that arise with the use of ERP systems within management accounting. This study with 94 participants contributes to this research field by examining benefits that arise with the use of ERP systems within management accounting and the characteristics that are crucial for achieving those benefits. As there was a recent wave of new ERP systems (i.e., SAP S/4HANA®), the results were clustered into organizations that are using traditional and modern ERP system where appropriate (i.e., response time). The outcomes indicate that using ERP systems within management accounting offers benefits that are positively interrelated with the extent and the satisfaction of using this information to make decisions. As a higher extent of using this information and a higher degree of satisfaction with this information is positively interrelated with organizational performance, we show that using ERP systems within management accounting helps improve organizational performance

scholarly journals Desired Impact of an ERP Implementation on the Quality of Information

2018 ◽  
Vol 4 (336) ◽  
pp. 117-135
Author(s):  
Artur Jabłoński ◽  
Marta Kawczyńska ◽  
Żaneta Pietrzak ◽  
Tomasz Wnuk-Pel
Keyword(s):  
Management Accounting ◽  
System Implementation ◽  
Erp Implementation ◽  
Quality Of Information ◽  
Erp System ◽  
The Impact ◽  
A Company

This paper aims to present the expectations of the employees of the company in which the study has been conducted in terms of the impact of an ERP system implementation on the quality of information, in particular the information generated by the system of management accounting. To achieve the research objective, the authors conducted a case study using a questionnaire. The survey was conducted in a company which was implementing an ERP system. The results allow to conclude that the expectations of its employees in relation to the improvement of the quality of information were high. In particular, they desired an improvement in terms of speed of obtaining information and an increase in its accuracy. The respondents felt that the implemented system would be significantly useful in their work, mainly by supporting its most important aspects and improving control.

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