The Impact of Enterprise Resource Planning Systems on Management Accounting: Some Canadian Evidence and Suggestions for Future Research
Enterprise resource planning systems have great potential for changing how companies are administered. In accepting that premise, this paper has two purposes: (1) to demonstrate the capacity of ERP systems to improve capital budgeting by specifying explicitly the intended impacts on revenues, expenses, costs, asset utilization, etc, and (2) to survey Canadian companies about how their use of ERP systems have affected their capital budgeting, management accounting, and control systems. From the 71 surveyed large Canadian companies, 31 responded for a response rate of 43.7 percent. It was found from the respondents that ERP systems are allowing capital budgeting, budgeting, operating statements, forecasting, performance measurement, and costing to be more detailed, more accurate, and quickly reported. However, it is inferred that the adoption of ERP systems is at an early stage and that there are other unidentified factors contributing to management accounting changes.
Number of Pages in PDF File: 29
Keywords: management accounting, enterprise resource planning systems, capital budgeting, information technology
JEL Classification: M40, M46, M47, G31, G34working papers series
Date posted: January 4, 2006
© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo1 in 0.735 seconds