برنامه ریزی منابع سازمانی (ERP) در عمل - چالش ها و مزایایی برای کنترل مدیریت در زمینه SME
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|1191||2012||19 صفحه PDF||سفارش دهید||محاسبه نشده|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : International Journal of Accounting Information Systems, Available online 4 April 2012
ERP systems have fundamentally re-shaped the way business data is collected, stored, disseminated and used throughout the world. However, the existing research in accounting has provided only relatively few empirical findings on the implications for management control when companies implement ERP systems as the technological platform. Especially scarce are the findings concerning the production phase, after implementation, when the information processes, related work practices and the new information contents can be seen as established. In this paper we explored and theorized the benefits, challenges and problems for management control when an ERP system is in use, four years after the implementation. Our findings also illustrate why and under what circumstances these challenges and benefits may exist. For a holistic view of the organization our findings, based on a qualitative case study, are constructed from the viewpoints of people at different levels and functions of the organization. Top management expected a new strategic control system, but due to the many challenges it ended up with merely financial accounting based control. At the operational level, serious challenges lead to inadequate usage of the ERP system. Management control produces the financial basic data and must contend with many practical problems caused by ERP implementation.
Widespread use of enterprise resource planning (ERP) systems has fundamentally re-shaped the way business data is collected, stored, disseminated and used throughout the world. This change in information processing orientation fundamentally affects many areas of accounting and control. However, the existing research in accounting has provided only relatively few useful empirical findings. (Sutton, 2006 and Granlund, 2011) Research in accounting information systems has been mainly confined to decision-making and issues of management control have gained only little attention (Granlund, 2011). As earlier studies have focused mainly on the ERP implementation phase (see e.g. Poston and Grabski, 2001, Granlund and Malmi, 2002, Bradford and Florin, 2003, Caglio, 2003, Lodh and Gaffikin, 2003, Newell et al., 2003, Scapens and Jazayeri, 2003 and Scott and Wagner, 2003) it is difficult to estimate how lasting the consequences of this technology shift for management control will be. Even though management control and ERP systems are becoming inseparable as some kind of new business standards or systemic entities, we have only little empirical evidence on the ways in which ERP systems are involved in management control practices (see also Granlund and Mouritsen, 2003). This gap has been noted in recent management control studies calling for more research examining the everyday use of ERP systems (see e.g. Dechow and Mouritsen, 2005, Grabski et al., 2009 and Granlund, 2011) by asking what we really know of the effects of ERP systems on organizations, and especially on management control.
نتیجه گیری انگلیسی
ERP systems have attracted a lot of interest in accounting research. Much of this interest has been directed to various aspects of ERP system implementation. The results of these studies have revealed many complexities and challenges in the implementation processes (Dechow and Mouritsen, 2005, Quattrone and Hopper, 2006, Rikhardsson and Kraemmegaard, 2006 and Hyvönen et al., 2008). The effects of new ICT on accounting work and the organizational roles of accountants have also been of great interest (Granlund and Malmi, 2002, Caglio, 2003, Scapens and Jazayeri, 2003 and Hyvönen et al., 2009). Due to the novelty of the ERP technology centered phenomenon there is a lack of studies on the systems in use. It is noted that implementation processes may be very lengthy and the systems may be unstable for years. Despite this, we think it is still worth making a conceptual distinction between system implementation and use (Dechow and Mouritsen, 2005 and Quattrone and Hopper, 2006). Our study tries to fill this gap by making observations and an analysis of a system that had been in use for a few years, and the organization which had found some kind of stability in its existence. In light of the findings of this study, the argument evinced by Dechow and Mouritsen (2005) about what ERP makes impossible proved especially valid. ERP made it possible to gather financial accounting data in a standardized manner from all business units and to provide top management with a set of basic financial accounting reports that are comparable between production plants. This reporting was enough to give a feeling of transparency and control for top management at the level of strategic control, but did not yield much useful information for the management of business units or any detailed profitability analysis of the production. It proved impossible to conduct decent cost variance or product profitability analyses for the managerial purposes of the business unit. This is especially due to the lack of resources in the maintenance of ERP systems and the rigidity of ERP in planning when production flexibility was called for. In general, the lack of information systems skills and time resources severely limited the opportunity to develop management accounting in the ERP context. Thus we may end up with the proposition that very basic financial accounting, mainly income statement and balance sheet reports, will represent the strategic control or “strategic management accounting”, and management control in SMEs using ERP systems will be characterized by a lack of advanced cost accounting and other management accounting techniques. Control, which was considered as “strategic control” was actually restricted to the much narrower “financial control” based on periodical financial statements.