Prethodno priopćenje
HOW DOES MANAGEMENT ACCOUNTING CHANGE UNDER THE INFLUENCE OF ERP?
Slobodan Malinić
Mirjana Todorović
Sažetak
Given the intensive application of Enterprise Resource Planning Systems (ERP), especially in industrial enterprises, the focus of this study was to assess the ERP influence on management accounting of industrial enterprises. That is, the objectives are the identification, evaluation and analysis of the impact of ERP (in this paper we will analyse SAP, as ERP sowfare) on the management accounting and management accountants. In order to realize these goals, ten companies of different industry have been surveyed. The conclusions are that SAP reduces the time required for the implementation of the traditional tasks of management accounting, while increasing the time required for the activities of data analysis, performance measurement and subtle strategic reporting. Also, there is a significant change in the role of management accountants.
Ključne riječi
ERP; AIS; management accounting; management accountant; innovative accounting practice
Hrčak ID:
97011
URI
Datum izdavanja:
1.9.2012.
Posjeta: 6.730 *