ERP and Management Accounting Changes of Industrial Enterprises in Serbia

Industrija, 40(2):189-208

18 Pages Posted: 15 Jan 2016

See all articles by Slobodan Malinić

Slobodan Malinić

Independent

Mirjana Todorovic

University of Kragujevac - Faculty of Economics

Dejan Jovanović

University of Kragujevac - Faculty of Economics

Date Written: 2010

Abstract

The application of ERP (Enterprise Resource Planning Systems) as the dominant global trend in the modern era of networked computing, in recent years makes its way to becoming more accepted in industrial enterprises in Serbia. Extremely powerful and radical shift in business from the implementation and application of ERP touches all aspects of business. However, the focus of this study is to assess the influence of SAP as ERP software in management accounting system of industrial enterprises. Hence, the objectives are the identification, evaluation and analysis of the impact of SAP on a management accounting system and management accountants of industrial enterprises in Serbia. In order to realize these goals in addition to considering the conceptual basis of ERP systems and review of previous research in this field, to identify and analyze the effect of SAP on the management accounting system and management accountants, ten enterprises of different industrial sectors of Serbia, that use SAP, a leading business ERP software, will be observed.

Keywords: AIS, ERP, management accounting, management accountant

JEL Classification: M41, M15

Suggested Citation

Malinić, Slobodan and Todorovic, Mirjana and Jovanović, Dejan, ERP and Management Accounting Changes of Industrial Enterprises in Serbia (2010). Industrija, 40(2):189-208. Available at SSRN: https://ssrn.com/abstract=2714898

Slobodan Malinić

Independent ( email )

No Address Available

Mirjana Todorovic (Contact Author)

University of Kragujevac - Faculty of Economics ( email )

Djure Pucara Starog 3
Kragujevac, 34000
Serbia

Dejan Jovanović

University of Kragujevac - Faculty of Economics ( email )

Djure Pucara Starog 3
Kragujevac, 34000
Serbia

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