资源描述：
《the impact of enterprise resource planning systems on management ,商务英语论文_1012》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、TheImpactofEnterpriseResourcePlanningSystemsonManagement,商务英语论文Abstract Informationtechnologyissignificantlychangingtheoperatingpracticesofanincreasingnumberofcompaniesglobally.Thesedevelopmentshaveimportantimplicationsfortheaccountingprofessionandinparticularaccountingp
2、racticesinthetwenty-firstcentury.Thisstudyexaminesthedevelopmentofenterpriseresourceplanning(ERP)systemsasameansofillustratinghowchangesininformationtechnologyallowsallsystemsinacompanytobelinkedtomanageoperationsholistically. Thestudyinvestigatesthechangeinaccountingsys
3、temsusingasampleofAustraliancompanieswithemphasisontheadoptionofERPsystemsincludingthepotentialimpactofERPoncapitalbudgetingprocesses.TheresultsshowthatERPsystemsarechangingmanagementaccountingpractices,althoughatthisstage,theimpactoncapitalbudgetingtechniquesappearstobeli
4、mited.ThefindingscontributetotheemergingbodyofliteratureonthedevelopmentofERPsystemsanditsimpactonmanagementaccountingteachingandresearch. 1.IntroductionDuringthepastdecadeanincreasingnumberofcompanieshavebeenimpactedbyinformationtechnologyintermsofcomputerizedtransactionp
5、rocessingandelectronictelecommunicationssuchasthatdonewiththeInternet,intranet,andextranet.Forcompetitivereasons,companieshavehadtochangefrommanualandthenmainframesystemstowhathasbeencalledenterpriseresourceplanning(ERP)systems.AnERPsystemhasacommondatabaseordatawarehouset
6、hatlinkstogetherallsystemsinallpartsofacompanyincluding,forexample,capitalbudgetingwithfinancial,control,manufacturing,sales,fixedassets,inventory,humanresourcesmodules,etc.AnERPsystem,bylinkingallsystemsthroughadatawarehouse,allowsacompanytomanageitsoperationsholistically
7、. AsecondimpactofERPsystemshasbeenageneralshifttomanageattheactivitylevelratherthanatthemoreabstractleveloffinancialtransactions.Thismeansthatmanagementaccounting,withitsfocusonactivities,canbemosteffectivewhenitisusedwithERPsystemstoincorporatetheactivitylevelforcostinga
8、ndperformancemeasurement.TobeeffectiveanERPsystemwillcontainanextensivechartofaccountsorc
