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.     

The Bold and the Bankable: How the Nuestro Barrio Telenovela Reaches Latino Immigrants with Financial Education

This article presents and evaluates Nuestro Barrio, a Spanish‐language telenovela designed to reach Latino immigrants with financial education. Nuestro Barrio’s educational model is discussed in the context of the Transtheoretical Model of Behavior Change, which defines the stages individuals move through as they make incremental progress toward sustained behavior change. The Transtheoretical Model of Behavior Change is also used to inform a limited evaluation of the impact of Nuestro Barrio on viewer behavior. The empirical evidence is consistent with Nuestro Barrio’s intended educational effects, suggesting that Nuestro Barrio is particularly useful as a tool for raising viewer awareness.     

Financial disclosure effects on labor contracts: A Nash analysis

Abstract. This study investigated the role of financial information disclosure on union-management preferences for labor contract outcomes. The effect of accounting information on negotiated outcome proximity to Nash equilibrium outcomes was also examined. Both the extent and credibility of financial information disclosure as well as dyadic and team negotiations were examined. Conjoint analysis was used to measure union and management preferences for contract attributes. Results indicated insignificant conjoint part worth differences on union and management contractual preferences under both accounting information and team negotiation treatments. Actual contractual outcomes were significantly correlated with Nash predictions, and information disclosure had a marginally significant effect on the proximity of actual to predicted outcomes. Résumé. Les auteurs étudient le rôle de la présentation d'informations financières dans les préférences du syndicat et de la direction en ce qui a trait au contrat de travail final. Ils s'intéressent également à l'incidence de l'information comptable lorsque les conventions négociées se rapprochent de l'équilibre de Nash. L'étendue et la crédibilité de l'information financière présentée ainsi que les négociations dyadiques et collectives sont aussi objet d'étude. Les auteurs ont recours à l'analyse conjointe pour mesurer les préférences du syndicat et de la direction à l'égard des attributs du contrat de travail. Les résultats indiquent des écarts non significatifs dans la valeur conjointe partielle associée par le syndicat et la direction aux attributs du contrat, par suite du traitement de l'information comptable ainsi que de la négociation collective. Le contrat final qui résulte présente une corrélation significative avec les prévisions de Nash, et la communication d'informations a une incidence marginale sur l'analogie entre les résultats réels et les résultats prévus.