Integrating enterprise resource planning (SAP) in the accounting curriculum: a systematic literature review and case study

This study investigates how an enterprise resource planning (ERP) software package SAP was integrated into the curriculum of an accounting information systems (AIS) course in an Australian university. Furthermore, the paper provides a systematic literature review of articles published between 1990 and 2013 to understand how ERP systems were integrated into curriculums of other institutions, and to inform the curriculum designers on approaches for adopting SAP, the benefits and potential limitations. The experiences of integrating SAP into an AIS course from both the students and teaching staff perspectives are described and evaluated. The main finding was the importance of resourcing the instructors with technical and pedagogical support to achieve the learning outcomes. The paper concludes by proposing critical success factors for integrating ERP effectively into an AIS course.     

ICT deployment and resource-based power in multinational enterprise futures

Applying a resource-dependency perspective to intra-multinational enterprise (MNE) power [55] and [56], this paper examines the effect of the deployment of advanced ICT and particularly the implementation of enterprise resource planning (ERP) systems. Although subsidiaries in the multinational do not have authority-based or ‘structural’ power with respect to key strategic decisions [6] and [16], they may have ‘resource-based’ power in the form of knowledge and capabilities that is of value to the multinational as a whole. Business network analysis highlights the ‘invisibility’ of the external networks (often in the host country) to the upper echelons in the multinational through which valuable subsidiary knowledge and capabilities develop. It points out that this ‘invisibility’ undermines the headquarters’ ability to control the subsidiary [3], [28], [36], [44], [70] and [74]. In this paper we argue that the deployment of ERP undermines the resource base of subsidiary power and thus helps to restore greater central authority in the MNE. The paper reports findings from studies in twelve MNEs which have implemented ERP and points out that from the perspective of subsidiary managers a key effect of ERP deployment is the reduction in their autonomy. This may have significant adverse implications for the futures of the MNE as a federative organizational form and the legitimacy of MNE operations abroad.     

Enterprise resource planning systems, management control and the quest for integration

This paper analyses how two companies pursued integration of management and control through enterprise resource planning (ERP) systems. We illustrate how the quest for integration is an unending process and it is produced concurrently and episodically. Integration is not only about ‘mere’ visibility and control at a distance. ERP systems do not define what integration is and how it is to be developed, but they incur a techno-logic that conditions how control can be performed through financial and non-financial representations because they distinguish between an accounting mode and a logistics mode. A primary lesson from our cases is that control cannot be studied apart from technology and context because one will never get to understand the underlying ‘infrastructure’—the meeting point of many technologies and many types of controls. ERP systems are particularly interesting for what they make impossible, and our cases illustrate how the two organizations in the quest for integration mobilized a number of ‘boundary objects’ to overcome systems-based ‘blind spots’ and ‘trading zones’. The paper points out that management control in an ERP-environment is not a property of the accounting function but a collective affair were local control issues in different parts of the organization are used to create notions of global management.     

Accounting benefits and satisfaction in an ERP environment

Over the past decade, organizations all over the world have adopted enterprise resource planning (ERP) systems. There has been little research at a global scale regarding the accounting benefits of adopting enterprise systems. Moreover, there are virtually no studies that examine in detail the relation between accounting benefits and ERP user satisfaction. Sutton (2006) addressed the need for empirical research on the impact of ERP in terms of accounting advantages and disadvantages. The principal aim of our study was to investigate the accounting benefits that the adoption of an ERP system by companies may entail in relation to ERP user satisfaction. This study explored the impact that the ERP system has had on accounting information and practice. This study also examined whether or not there are differences between accountants and IT professionals concerning how each group assesses ERP accounting benefits and ERP user satisfaction. The participants of this study comprised 175 accountants and 96 IT professionals from 193 companies in Greece. The empirical evidence confirms a number of accounting benefits derived from ERP systems particularly for accounting process. No statistically significant differences were found between the perceptions of accountants and IT professionals concerning ERP accounting benefits. Furthermore, this research identifies factors related to accounting benefits and ERP cost which affect the level of ERP user satisfaction. The implications of these results for practice and research are explored. The findings of this study will be of value to any companies considering the inclusion of their accounting techniques and operations in an ERP system. Furthermore, the results of this study will provide stimulus for consequent research in the field in order to further examine and account for the accounting benefits that can occur from ERP system implementation as well as the effect of those benefits on ERP user satisfaction.     

Examine ERP post-implementation stages of use and value: Empirical evidence from Portuguese SMEs

There is a great interest among researchers and practitioners in accounting information systems (AIS) value. This is particularly important in cases of systems such as enterprise resource planning (ERP). This paper empirically measures and analyses the determinants of ERP use and value in a single framework, as well as provides empirical evidence from Portuguese small and medium enterprises (SMEs). Drawing upon theories on the process and contexts of information technology (IT) we postulate nine hypotheses. Used the technology–organization–environment (TOE) framework to hypothesize how compatibility, complexity, efficiency, best-practices, training, and competitive pressure explain ERP use. Based on the resource-based view (RBV) theory we hypothesize how ERP use, collaboration and analytics explain ERP value, and its potential contribution for the nature of management control and accounting information systems on Portuguese SMEs. Through structural equation modeling, a data set of 134 web-surveyed firms is used to test the hypotheses. Our empirical analysis leads to six main findings: 1) compatibility, complexity, best-practices, and efficiency are more important determinants for ERP use as well as training and competitive pressure, suggesting that technological, organizational and environmental characteristics are the main drivers of ERP use among Portuguese SMEs. 2) Similarly, collaboration and analytics are more important for ERP value upon use, suggesting that system capability characteristics are the main drivers of ERP value. 3) ERP value benefits from system enhancements to firms' business processes in the post-implementation phases. 4) For Portuguese SMEs the mostly valued metric attained through ERP is management control. 5) Impelled by legislation, Portuguese SMEs are using ERP as the accounting system for management, financial and tax accounting. 6) Portuguese SMEs invest more than 70% of their annual IT budget to ERP use. Together, these findings offer insights into how Portuguese SMEs use and extract value from ERP, and how enhancements positively impact the system's value. Unlike the typical focus on ERP adoption described in the literature, this research focuses on the post-implementation phase, linking actual use with value creation, adding an empirical study to the AIS literature.     

How information systems influence user decisions: a research framework and literature review

Technology has created new information alternatives that may influence the way information system users make decisions. This paper proposes a research framework for examining how features of an information system affect the decision-making process. The framework is synthesized by merging frameworks from the accounting information systems (AIS) literature and the human information processing (HIP) literature. The framework is then used to organize a literature review of 15 journals from 1987 through mid-1999, which identified 57 decision-making studies. Findings indicate that a wide range of opportunities is available for information systems research on issues of contemporary importance. This discussion includes changes in the decision process initiated by implementing enterprise resource planning (ERP) systems, data warehouses, electronic commerce, virtual organizations, on-line financial reporting, and disaggregated financial statement information.     

Economic benefits of enterprise resource planning systems: some empirical evidence

The present study provides empirical evidence on the economic benefits of enterprise resource planning (ERP) systems. We use a modified value chain approach and identify several ratios for each component of the value chain to reflect improvements as a result of the adoption of ERP systems. These financial ratios are tracked for 2 years for a group of companies that adopted ERP systems versus a group of companies that did not adopt ERP. Both univariate and multivariate statistics are used to test for differences. The key result of the present study is that the adoption of ERP systems leads to sustained operational efficiencies and improved overall liquidity. In addition, some support is found for increased profitability 2 years after the adoption of ERP and for improvements in accounts receivable management.     

CAP Forum on E‐Business: E‐Commerce and Tax Planning: Canadian Experiences*

This paper explores the deployment of e‐commerce by Canadian firms in the global marketplace, with an emphasis on the implications of e‐commerce for tax planning. The business press and various government task forces have discussed challenges raised by e‐commerce for traditional “source‐based” tax systems; however, these discussions have presented little evidence of firms' reliance on e‐commerce for tax‐planning purposes. Similarly, academic research has seldom examined whether firms' decisions to implement e‐commerce are by tax‐planning considerations. It is thus largely unknown whether firms actively consider taxation issues when evaluating e‐commerce, how the factors that have been identified as influencing decisions to implement e‐commerce systems are balanced against tax‐planning considerations, and what barriers might exist in practice to using e‐commerce for tax planning. We choose a qualitative interview‐based approach to explore these issues. Our findings suggest that tax planning is not considered by most of our respondent companies in their decisions to deploy e‐commerce. The companies we interviewed tended to implement e‐commerce over several years, starting with back‐office technologies like enterprise resource planning (ERP) systems. Accordingly, the ability to perform online sales transactions, which is a key component of using e‐commerce for tax planning, often was not yet in place. One implication of these results is that if concerns over tax revenue losses are realistic, tax policymakers may have some time to refine tax legislation to address the challenges raised by e‐commerce.     

The Impacts of Enterprise Resource Planning Systems on Accounting Practice – The Australian Experience

This paper reports on the enteqbrise resource planning (ERP) systems experiences of Australian companies. It examines the degree of information system integration and associated benefits that respondent companies believe they have achieved, and the impact of ERP systems on the adoption of new accounting practices. The results indicate that while ERP users report high levels of information integration for many functional areas, the pattern is similar to that of non- users. Also, ERP systems seem to perform better in transaction processing and ad hoc decision- support than in sophisticated decision-support and reporting. Finally, ERP systems were found to have little influence on the use of new accounting practices.     

社会创投、资源获取与社会企业绩效关系研究

在社会使命和市场经济的双重驱动下,社会企业通过创新商业模式来解决社会问题。社会创投作为一种新型投资模式,解决社会企业发展难题。由于二者在国内起步较晚,学者们对社会创投如何影响社会企业发展的研究较少。借鉴风险投资和传统商业企业绩效评价体系,实证分析社会创投对社会企业绩效的影响,结果表明：社会企业在接受社会创投后绩效实现提高,并且资源获取在社会创投与社会企业绩效之间具有中介作用。这为社会企业绩效提升以及社会创投与社会企业的发展提供了理论参考和依据。     

Management based critical success factors in the implementation of Enterprise Resource Planning systems

This study examines critical success factors for implementing Enterprise Resource Planning systems using the framework of classical management theory. The study is motivated by conflicting results in earlier studies examining critical success factors in Enterprise Resource Planning implementation, many of which are anecdotal in nature. Ten critical success factors in ERP systems implementation proposed in past literature are selected. The relationship between each of these factors and project success is examined. Project success is defined as organizational impact and on time and on/under budget project completion. Eight implementation projects were qualitatively analyzed using the case study method to examine the proposed relationships. The findings suggest that choosing the right full time project manager, training of personnel, and the presence of a champion relate to project success. The use of consultants, the role of management in reducing user resistance and the use of a steering committee to control the project do not appear to differentiate successful and unsuccessful projects. Integration of ERP planning with business planning, reporting level of the project manager, and active participation of the CEO beyond project approvals, resource allocation and occasional project review, are not found to be critical factors of success. Considering the financial cost and risk associated with these projects, a better understanding of critical success factors will enable practitioners and academics to improve the chance of success in the implementation projects. All organizations implementing ERP, especially small and mid-sized enterprises with limited resources, will benefit from this knowledge.     

ERP沙盘模拟软件在营销实战教学中的创新

从ERP的基本概念入手,阐述ERP理念在营销实战教学中的应用。通过ERP直观的企业经营沙盘,来模拟企业运行状况。让学生在分析市场、制定战略、整体营销等一系列活动中体会企业经营运作的全过程,认识到营销各环节的相关性,从而深刻理解ERP的管理思想在营销管理中的运用,提升营销管理实战能力。在营销实战教学中,分析原有沙盘模拟软件的缺点和不足,并通过摸索提出对原有软件系统的创新思路。     

Accounting logics, reconfiguration of ERP systems and the emergence of new accounting practices: A sociomaterial perspective

This paper extends our knowledge on how software-based accounting tools might work effectively within an organization. The empirical data that we focus on are events that unfolded following the introduction of a new ERP system at an Ivy League University. We describe a negotiation process that occurred after roll-out that resulted in a reconfiguration of the ERP to integrate some of the legacy functionalities that were familiar to organizational participants and which were considered by them to provide a more effective way to manage their finances. Our contribution to the literature is not only to show the importance of such post-roll-out modifications for creating a working information system, but also to extend previous accounts of non-linear accounting change processes by emphasizing how these modifications are dependent on the particular entanglement of users and technology (the sociomaterial assemblage) rather than either features of the technology or the agency of the humans involved. Moreover, our analysis of the case data suggests that management accounting in particular may not be easily captured in ERP packages, even where the technology architectures are supposedly designed for a particular industry. The case data also points to issues of affordability and the power of communities of practice as mediating the extent to which these familiar accounting logics may become integrated within the ERP system.     

基于内部控制视角ERP系统实施的改进研究——以盛威尔公司为例

本文以盛威尔公司为例,围绕内部控制五大要素,对ERP实施中的控制问题进行了深入分析。结果表明,盛威尔公司重ERP而轻内部控制的思想是导致其青岛分公司管理失效的根源,ERP取代不了内控体系对企业运营成功与否所起的关键性作用,ERP在实施中必须同内部控制整合才能发挥其作为先进管理平台的优势。本文基于内部控制视角,结合实际案例提出了ERP实施的改进对策。     

论资源流成本会计在铅锌冶炼业的应用

企业经济效益与环保效益的兼得,一直是现代企业追求的理想目标,资源流成本会计（Resource Flow Cost Accounting,RFCA）则提供了一个新的研究视角。RFCA根据资源流转平衡原理,以企业内部资源在各工序的物质流转路线为基础,通过描绘企业生产流程过程的资源投入、消耗、废弃等信息,追踪资源流转成本的时空转移,从而为企业挖掘资源利用潜力,提高循环利用效率提供一种有效的管理手段。对此,本文将以相关文献的集成创新为基础,通过对铅锌冶炼企业资源流的跟踪,探讨RFCA的应用原理、功效及实施的过程,构筑通用模式,可供冶金、化工等流程制造业借鉴。     

Hill Valley University

Hill Valley University is faced with a number of issues in the current year, including a $12 million deficit. You, CPA, are asked to analyze a number of strategic and operational issues to help the Board make important decisions regarding various program growth and cost savings opportunities. You also are asked to assess the impact of various initiatives on the university's strategic plan and its students. Some issues, such as recruiting more international students and increasing class size, may affect the student learning experience. Other issues, such as the building of a new residence and the implementation of a new enterprise resource planning (ERP) system, may help the university increase its ranking. You, CPA, are also asked to incorporate your recommendations into a five‐year budget.     

Enterprise Resource Planning Systems — Implications for Managers and Management

Enterprise resource planning systems have been adopted by many businesses, large and small, to take advantage of their typical features: information integration, business process perspective, transaction processing efficiency and instantaneous availability of information for decision support. The systems are expected to affect almost every aspect of business including structures, procedures, supervision, decision-making, performance and workloads, and the roles of functional and professional groups such as engineers, accountants, production and warehousing personnel and managers. This paper analyses the implications of enterprise resource planning systems for organisations in general and for managers and professionals in particular.     

Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP

Enterprise resource planning (ERP) is critical to an organization’s success. However, the factors that contribute to the success and usage of these ERP systems have received little attention. This study developed and validation of an improved DeLone-McLean IS success model. Additionally, we examined the factors which influence ERP system usage, employee satisfaction, information quality, service quality, and system quality, as well as the factors that influence the system’s overall success. The proposed model is based on a mixed-methods case study (MM-CS). The results show that the proposed model significantly measures the success of an ERP system. The organizational climate, the information quality, the system quality, and the service quality all have an impact on the usage of an ERP system. The proposed model also shows that the use of an ERP system, training and learning, and the three information (IS) quality constructs are all significant predictors of user satisfaction. The results also indicate that gender and years of ICT use on the path of ERP users have a moderating effect on the relationship between teamwork & support and use.