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The impact of enterprise resource planning systems on management accounting : an Australian study

Jackling, Beverley and Spraakman, Gary 2006, The impact of enterprise resource planning systems on management accounting : an Australian study, in The 4th International Conference on Accounting and Finance in Transition (ICAFT 2006), University of South Australia, Adelaide, S. Aust., pp. 1-24.

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Title The impact of enterprise resource planning systems on management accounting : an Australian study
Author(s) Jackling, Beverley
Spraakman, Gary
Conference name International Conference on Accounting and Finance in Transition (4th: 2006: Adelaide, S. Aust.)
Conference location Adelaide, S. Aust.
Conference dates 10-12 Apr. 2006
Title of proceedings The 4th International Conference on Accounting and Finance in Transition (ICAFT 2006)
Editor(s) McIver, Ronald
Publication date 2006
Conference series International Conference on Accounting and Finance in Transition
Start page 1
End page 24
Publisher University of South Australia
Place of publication Adelaide, S. Aust.
Summary Information technology is significantly changing the operating practices of an increasing number of companies globally. These developments have important implications for the accounting profession and in particular accounting practices in the twenty-first century. This study examines the development of enterprise resource planning (ERP) systems as a means of illustrating how changes in information technology allows all systems in a company to be linked to manage operations holistically.

The study investigates the change in accounting systems using a sample of Australian companies with emphasis on the adoption of ERP systems including the potential impact of ERP on capital budgeting processes. The results show that ERP systems are changing management accounting practices, although at this stage, the impact on capital budgeting techniques appears to be limited. The findings contribute to the emerging body of literature on the development of ERP systems and its impact on management accounting teaching and research.
ISSN 1751-830X
Language eng
Field of Research 150105 Management Accounting
Socio Economic Objective 910406 Technological and Organisational Innovation
HERDC Research category E1 Full written paper - refereed
Persistent URL http://hdl.handle.net/10536/DRO/DU:30006133

Document type: Conference Paper
Collection: School of Accounting, Economics and Finance
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