ERP systems and management accounting a multiple case study.docx
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ERP systems and management accounting a multiple case study.docx
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ERPsystemsandmanagementaccountingamultiplecasestudy
ERPsystemsandmanagementaccounting:
amultiplecasestudy
Abstract:
Purpose–Thepresentstudyseekstorefinethefindingsandtheoryontheimpactthatenterpriseresourceplanning(ERP)implementationshavehadonmanagementaccounting.Specifically,thepurposesofthispaperaretoanalyzethechangesthatERPimplementationshavehadonperformancemeasures,managementaccountingtechniques,activitiesofmanagementaccountants,andtheuseofnon‐financialinformation.
Design/methodology/approach–Thecontrollersof13majorCanadianfirmswereinterviewedaspartofamultiplecasestudy.Open‐endedquestionswereused.
Findings–TheresearchassesseshowERPimplementationsthroughmorecomputationalpower,relationaldatabases,standardizedstate‐of‐the‐arttransactionprocessing,andextendedchartofaccountschangemanagementaccounting.Theenhancedcomputingpowerandoverallstandardizationleadtomoreaccurateandtimelyinformation.Thestandardizedtransactionprocessingandthechartsofaccountshaveincreasedtheavailabilityofinformationfromunitsandproductspreviouslydeficientofinformation,andensuredaconsistencyofinformationacrossallunitsandproducts.Thestandardizationandautomationoftransactionprocessinghasreducedtheamountofdataentrydonebymanagementaccountants.Performancemeasureshavebeenstandardized,expandedtomoreunitsandproducts,increasedinaccuracy,andproducedmorequickly.Managementaccountingtechniqueshavebecomemoreefficientandeffective.Managementaccountantsarelessinvolvedwithdataentry,thusallowingthemtoundertakemoreanalyses.Non‐financialinformationismoreextensive.
Originality/value–ThisresearchprovidesnewinsightsorcontributionstounderstandinghowERPsystemsimpactmanagementaccountingandmanagementaccountants.First,ERPsystemimplementationsaffectmanagementaccounting.Second,thethreepartlensorconceptualframework–physical,transactional,andinformation–explicatestheimpactofERPsystemsonmanagementaccountingandmanagementaccountants.Third,understandingtheimpactisfurtherguidedbyrecognizingtheexpandedchartofaccountsinherentwithERPsystems.
Keywords:
Managementaccounting,Enterpriseresourceplanningsystems,Caseresearch,Transactionprocessing,Chartofaccounts,Transactioncosts,Manufacturingresourceplanning,Canada
1Introduction
Informationtechnology(IT)hastakenoverthefirm'sfinancialledgersandreportingsystems,andmanagementaccountingisnolongerpossiblewithoutit(GranlundandMouritsen,2003).ITsystems,especiallyenterpriseresourceplanning(ERP)systems,havetendedtobetheessentialcarriersofmanagementaccountinginformationandthemostimportantdriverofrecentchangestomanagementaccounting(Granlund,2007).
Inthelast20years,ERPsystemshavebecomeincreasinglypopularwithmid‐sizedandevensmallerfirms.ERPsystemsarenolongerrestrictedtolargefirms.AnERPsystemconsistsofasingledatabasethatintegratesasuiteofsoftwareforstreamliningbusinessprocessesandforfacilitatingtheflowofdataandinformationamongallbusinessprocessesofafirmandamongtradingpartners(Wieretal.,2007).AnumberofarticleshaveanalyzedtheimplicationsofERPsystemadoptionforthemanagementaccountingprofession(Boothetal.,2000;Caglio,2003;SpathisandAnaniadis,2005;Spathis,2006)andthereseemstobesomeagreementintheliteraturethatERPadoptionbringschangestomanagementaccountants'responsibilities(Berryetal.,2009).TheresearchontheeffectofITandERPsystemsonmanagementaccountingisstillatarelativelyfoundationalstage(Sutton,2006;Granlund,2007;Kallunkietal.,2011).Whatismissingintheliterature,andtheproblembeingaddressedbythisresearch,isamoredetailedanalysisofwhetherandhowERPimplementationshavechangedmanagementaccounting.Ineffect,whatisneededisanupdatingofGranlundandMalmi(2002),whichwasbasedonempiricalobservationsfromthelate1990s.Todealwithsomecontradictoryevidence,oftenfromexaminingasingledimension,wewillexaminefourdimensionsofmanagementaccountingsimultaneously:
performancemeasures,managementaccountingtechniques,managementaccountantactivities,andnon‐financialinformation.
GranlundandMalmi(2002)andScapensandJazayeri(2003)providedabaseforthesubsequentstudiesontheimpactofERPsystemsonmanagementaccountingandmanagementaccountants.InassessingthisresearchGranlund(2011,p.5)concludestheimpactofIT,andmorespecificallyofERPsystems,onmanagementaccounting“hasbeenstudiedrelativelylittle,althoughthenumberofstudiesinthefieldseemstobeincreasing”.Toomuchofthatresearch,saysGranlund(2011),hasnotproducedaclearunderstandingoftherelationshipbetweenERPsystemsandmanagementaccounting.
Inconductingthisresearch,itisrecognizedthattheimpactofanERPsystemcanbeunderstoodbyexaminingitsthreeflows–physicalactivities,theprocessingoftransactions,andtheprovisionofinformation(MagalandWord,2009).ERPsystemsrequiretransactionprocessing,andoftentheunderlyingphysicalflowofbusinessactivities,tofollowstate‐of‐the‐artorbestpracticesandtobeaccurate.Thisbaseoftransactionalaccuracyandcomprehensiveness,inturn,ensurestheprovisionofmoreaccurate,timelyandcomprehensiveinformationincludingimprovementstomanagementaccountinginformation.ERPsystem,withtheirsingledatabaseconcept,contributetoinformationsystemintegrationandperceivedsystems'success(ChapmanandKihn,2009).Fromthispremiseoftransactionandinformationenhancements,ourpresentresearchwiththeassistanceofathreepartconceptualframework–physical,transactional,andinformation–questionshowERPsystemsimpactmanagementaccountingandmanagementaccountants.Specifically,thepurposesofthispaperaretoanalyzethechangesthatERPimplementationshavebroughtto:
•performancemeasures;
•managementaccountingtechniques;
•theactivitiesofmanagementaccountants;and
•theuseofnon‐financialinformation.
Bychange,wearereferringtohowmanagementaccountingandtheactivitiesofmanagementaccountantshavetendedtodifferaftertheimplementationofERPsystemsfromwhattheywerepreviously.
Theremainderofthispaperisorganizedasfollows.Webeginwithareviewoftheliterature,followedbyadiscussionofthemethodology.Thepapercontinueswithapresentationofthefindings,followedbythediscussion,beforetheconclusionsandimplicationsarepresented.
2Literaturereview
TheacademicliteratureontheimpactofERPsystemsonmanagementaccountingandmanagementaccountantshashadarelativelyshortlifefortworeasons.First,ERPsystemshaveonlyexistedsincethe1990sand,second,theimpactshavebeenstudiedevenmorerecently.TwoseminalstudiesareGranlundandMalmi(2002)andScapensandJazayeri(2003).GranlundandMalmi(2002)undertookexploratoryfieldstudiesattenfirms.TheyrecognizedthatERPsystemsprovidedeasierandfasteraccesstostandardizedoperationaldata,enhancedforecasting,emphasizedtheaccountingdepartmentasthe“nervecenter”,reducedtheneedforaccountantstohandleroutinetasks,andgaveaccountantsmoretimeforsophisticatedanalyses.Nevertheless,theyconcluded(GranlundandMalmi,2002,p.309)“thattherehasbeennomajordirectorindirectimpactsofaronmanagementaccountingandmanagementcontrolsystems”.
GranlundandMalmi(2002)appeartobeassessingtheimpactofERPsystemsonmanagementaccountingfromthethirdorinformationlevel,ratherthanthephysicalandtransactionallevels,inrecognizingthegreatereaseandspeedinaccessingstandardizeddataandinrecognizingthattheworkofmanagementaccountantshadshiftedtowardsmoreanalysisandfewerroutinetasks.Inrecognizingbetterinformation,theydidnotmentionthatsignificantchangestotransactionprocessingwerenecessaryforbetterinformation.Moreover,theydidnotmentionthestandardizationofthestate‐of‐the‐artphysicalprocessesthatwerenecessarytosupportimprovedtransactionprocessing.
Intheotherseminalpaper,ScapensandJazayeri(2003)conductedalongitudinalcasestudyofanERPimplementationatadivisionofalargemulti‐nationalfirm.Succinctly,theyexpressedtwoconclusions.ERPsystemshavefourattributesregardingmanagementaccountinginformation:
integration,standardization,routinization,andcentralization.AccordingtoScapensandJazayeri(2003),theseattributesledtochangesinmanagementaccountinginthefollowingway:
withtheeliminationofroutinemanagementaccountingtasks,linemanagersrequiredmoreaccountingknowledge,meaningmanagementaccountantswereprovidedwithmoreforward‐lookinginformation,creatingwiderrolesforthemanagementaccountants.AswithGranlundandMalmi(2002)andScapensandJazayeri(2003)havebasicallylookedattheinformationalleveloftheimpactofERPsystemsonmanagementaccountingandmanagementaccountants.Again,thephysicalandtransactionalimpactsofERPsystemshavebeenlargelyomitted.
Buildingonthepremiseofbetterinformation,QuattroneandHopper(2005)examinedtheimpactofERPsystemsonthedistancebetweenheadquartersandscatteredsubsidies.ReducingdistanceisoneofthemanyadvantagesofERPsystems.Withtheuseofrelational(shared)databasesandtheresultingenhancedinformationatthetwosubjectmulti‐nationalorganizations,theauthorsexpectedthatthedistancebetweenthecontrollerandthecontrolledwouldbeeliminated.Th
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