scholarly journals Integrating Activity Based Costing (ABC) with Enterprise Resource Planning (ERP) for Effective Management: A Literature Review

2020 ◽  
Vol 2 (7) ◽  
pp. 160-178
Author(s):  
Thomas Kitsantas ◽  
Athanasios Vazakidi ◽  
Constantinos Stefanou
Keyword(s):  
Enterprise Resource Planning ◽  
Quantitative Methods ◽  
Academic Research ◽  
Resource Planning ◽  
Strategic Decision ◽  
Accounting System ◽  
Activity Based Costing ◽  
Modern Information Technology ◽  
Traditional Costing ◽  
The Impact

In the age of a global competition environment, the accurate costing measurement is important for planning and decision-making. To achieve this goal, contemporary costing methods are tested and applied such as the Activity Based Costing (ABC) in conjunction with the use of modern Information Technology (IT). The review study attempts a comparative analysis of both ABC and Traditional Costing Accounting (TCA), examining the main themes emerging from academic research and practitioners concerning the challenges, benefits, and barriers of ABC, analyzing the impact of the integration between ERP and ABC systems and its effect on management performance. A review of the literature generated an initial pool of 322 studies. Upon extensive review, 38 studies were found to be relevant to this topic. It appears from the review and analysis of the academic literature and professional sources that a successful integration among ERP and ABC minimizes the operation costs, enhances competitiveness, improves the management of the enterprise, due to its abilities to provide more accurate costing information for a strategic decision. However, practical implications in adopting ABC under ERP could be very challenging, requires a huge amount of internal resources, commitment among employees, and top management. In closing, additional research studies employing both qualitative and quantitative methods as well as case studies are needed in order to provide insights into the impact of ERP and detailed implications of how the ABC accounting system is adapting to the ERP environment and its effect on firm performance.

scholarly journals Implementasi enterprise resource planning dan proses akuntansi: Studi eksploratori pada perusahaan manufaktur skala besar

2019 ◽  
Vol 1 (2) ◽  
pp. 89-102
Author(s):  
Agnes Utari Widyaningdyah
Keyword(s):  
Real Time ◽  
Enterprise Resource Planning ◽  
Accounting Information ◽  
Resource Planning ◽  
Business Environment ◽  
Strategic Decision ◽  
Manufacturing Companies ◽  
Erp Implementation ◽  
Accounting Data ◽  
The Impact

The competitive business environment has forced companies to compete by providing real-time accounting data in the strategic decision-making process. Enterprise Resource Planning (ERP) is a solution that can be applied to help the company offers real-time accounting information through the integrated accounting process. This study aims to examine the underlying reasons and the impacts of the ERP implementation on accounting processes in manufacturing companies. This research is an exploratory study using a mixed-method approach via questionnaires, observations, and depth interviews with the ERP users in two large-scale manufacturing enterprises in Surabaya. The result indicates that the impact realized after the ERP systems went live related to the main reasons for ERP implementation. But this study fails to provide evidence that ERP implementation brings new accounting methods and practices. The reasons for this phenomenon will be discussed in-depth in this paper. This research is expected to contribute to the realm of accounting information systems that the implementation of an information system should be aligned with the needs and the company's business strategy.

scholarly journals The Effect of Applying the Organization Enterprise Resource Planning System (ERP) in the Quality of Internal Audit: A Case of Jordanian Commercial Banks

2018 ◽  
Vol 10 (5) ◽  
pp. 96
Author(s):  
Ziad Abdul Halim AL Theebeh ◽  
Tareq Hammad AL-Mubaydeen ◽  
Mahmoud Fawzi Ismael
Keyword(s):  
Enterprise Resource Planning ◽  
Commercial Banks ◽  
Internal Audit ◽  
Resource Planning ◽  
Planning System ◽  
Accounting System ◽  
Internal Auditors ◽  
Erp System ◽  
The Impact

This study aimed at examining the impact of the ERP system on the quality of internal auditing in the Jordanian commercial banks. For this purpose, the researchers designed a questionnaire that was distributed to specialists in the same field of this research. The questionnaire consisted of eight perspectives. The study’s sample included 21 Jordanian banks, while the study’s sample consisted of thirteen Jordanian commercial banks. The results discovered a statistical and significant impact on the application of the organization's resource planning system, especially in the field of finance, marketing, sales, management, human resources as well as the services’ system. Based on these results, the researchers raised up a set of recommendations, which are including the necessity of developing the capabilities of the internal auditors in the use of the organization's ERP system in general, and enhancing the accounting system to increase the confidence and the quality of the financial reports particularly. Additionally, it is necessary to explain for the internal auditors the risks, which are embedded in the system of information technology.

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.

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.

Linking the Impact of IT Investments to Productivity and Profitability

2011 ◽  
Vol 7 (2) ◽  
pp. 34-49 ◽  
Author(s):  
Mohan P. Rao ◽  
Purnendu Mandal
Keyword(s):  
Organizational Performance ◽  
Enterprise Resource Planning ◽  
Measurement Techniques ◽  
Resource Planning ◽  
Measurement Model ◽  
Business Managers ◽  
Organizational Productivity ◽  
It Investments ◽  
Period Data ◽  
The Impact

Implementing IT (information technology) systems such as ERP (enterprise resource planning) requires huge investments. Measuring the impact of these investments on productivity and profitability is extremely important for business managers. Many studies have failed to show the direct relationship between IT investments, organizational productivity and profitability, a phenomenon known as productivity paradox. The failure might relate to problems with the measurement techniques. This paper describes a measurement model, known as the PPP model (“Profitability = Productivity + Price Recovery”), that can fill the gap and show a link between IT investments, productivity, and profitability. The spreadsheet-based implementation of the PPP model, using multi-period data, generates performance trend charts of productivity, price recovery, and profitability. These performance charts provide a multi-period perspective to managers in identifying and understanding the impact of IT investments. This model is useful to managers considering heavy investments in IT as well as for managers interested in assessing their organizational performance and taking corrective actions in a timely manner.

The Impact of Enterprise Resource Planning Systems on Organizational Effectiveness

2011 ◽  
pp. 78-96
Author(s):  
Jonas Hedman ◽  
Andreas Borell
Keyword(s):  
Organizational Effectiveness ◽  
Enterprise Resource Planning ◽  
Open Systems ◽  
Resource Planning ◽  
Organizational Impact ◽  
Competing Values ◽  
Erp Systems ◽  
Enterprise Resource Planning Systems ◽  
Systems Models ◽  
The Impact

Enterprise resource planning (ERP) systems have an organizational impact and are in most cases implemented to improve organizational effectiveness. Shortcomings in current research make it difficult to conclude how an organization may be affected. This paper presents an artifact evaluation of the functionality and perceived benefits of ERP systems. The evaluation is based on the competing values model. The evaluation shows that ERP systems support effectiveness criteria (such as control and productivity) related to internal process and rational goal models. The evaluation also points out weaknesses in ERP systems and especially in areas related to human relations and open systems models. The result of the evaluation is used to discuss the impact of ERP systems on organizations and is presented as a series of hypotheses.

scholarly journals A Study of the Adoption and Implementation of Enterprise Resource Planning (ERP): Identification of Moderators and Mediator

2019 ◽  
Vol 6 (1) ◽  
pp. 2 ◽  
Author(s):  
Md. Aftab Uddin ◽  
Mohammad Sarwar Alam ◽  
Abdullah Al Mamun ◽  
Tohid-Uz-Zaman Khan ◽  
Ayesha Akter
Keyword(s):  
Enterprise Resource Planning ◽  
Structural Equation ◽  
Resource Planning ◽  
Equation Modeling ◽  
Extended Model ◽  
Utaut Model ◽  
Adoption And Implementation ◽  
Actual Use ◽  
Facilitating Conditions ◽  
The Impact

Given the dearth of studies in developing and Asian countries’ context, the present study attempts to excavate the predictors of enterprise resource planning (ERP) adoption and implementation. Based on the Unified Theory of Acceptance and Use of Technology (UTAUT) model and open innovation literature, an extended model is proposed encompassing mediator and moderator variables. The study follows the deducting reasoning approach with the positivism paradigm. Out of 235 responses, the study used 225 replies collected through a self-administered sampling, and the data were analyzed by using PLS-based structural equation modeling. The study revealed that the hypothesized direct influences are significant except the influence of facilitating conditions on actual use. Likewise, the intention to use mediates the impact of facilitating conditions on the actual use of ERP. However, there is no moderating effect of education and firms’ size among the hypothesized influence. The study contributes to advance the previous findings by using an extended UTAUT model and validates results with the rest of the world.

Key Information Technology and Management Issues 2010–11: An International Study

2011 ◽  
Vol 26 (3) ◽  
pp. 193-204 ◽  
Author(s):  
Jerry Luftman ◽  
Hossein S Zadeh
Keyword(s):  
Enterprise Resource Planning ◽  
Global Financial Crisis ◽  
International Study ◽  
Resource Planning ◽  
Influential Factors ◽  
Platform As A Service ◽  
Speed To Market ◽  
The Global Financial Crisis ◽  
Survey Responses ◽  
The Impact

The importance of the impact of IT for organizations around the world, especially in light of the global financial crisis, has amplified the need to provide a better understanding of the specific geographic similarities and differences of IT managerial and technical trends. Going beyond identifying these influential factors is also the need to understand the considerations for addressing them, in light of recognizing the respective local characteristics, especially when operating in a globally linked environment. By comparing and contrasting different geographies, this paper presents important local and international factors (e.g., management concerns, influential technologies, budgets/spending, organizational considerations) necessary to prepare IT leaders for the challenges that await them. The research is based on data from four geographic regions (United States, Europe, Asia, and Latin America). The same questionnaire (although translated for the respective respondents), based on the lead authors of the well-respected and long-running Society for Information Management survey, was applied across geographies. This paper presents the major findings based on survey responses from 472 organizations (172 US, 142 European, 103 Asian, and 55 Latin) in mid-2010. The top five management concerns were: (1) business productivity and cost reduction; (2) IT and business alignment; (3) business agility and speed to market; (4) business process re-engineering; and (5) IT reliability and efficiency. The five most influential technologies were business intelligence, cloud computing, enterprise resource planning, Software as a Service/Platform as a Service, and collaborative tools.

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