IDEAS home Printed from https://ideas.repec.org/a/ids/ijecac/v1y2010i4p375-390.html
   My bibliography  Save this article

Preparedness of ERP systems to create intangible managerial accounting information: evidence from Brazil

Author

Listed:
  • Maria Thereza Pompa Antunes
  • Joshua Onome Imoniana
  • Henrique Formigoni
  • Alex Serafim Alves

Abstract

The main objective of this research was to verify the contribution of the ERP systems to the quality of managerial accounting information, through the perception of managers of large sized Brazilian enterprises. Initial premise was that, presently, we live in an enterprise reality, characterised by global and competitive worldwide scenario where information about enterprise performance and the evaluation of the intangible assets are sine qua non for the survival of the companies. This research being exploratory, adopted the qualitative approach for data analysis. Data gathering sampled 37 managers of large-sized Brazilian companies. Our analysis showed that the majority of the companies sampled (86%) had implemented the ERP systems. It also showed that systems were used in combination with other Enterprise Information Systems. The majority is satisfied with the information generated in relation to time and content dimensions. However, with regard to the qualitative nature of information, even though the ERP enhanced some analysis when balanced scorecard was adopted, information relating to estimated investment made in the intangible assets was not available. Results suggest that in these companies, ERP systems were not adequate to support strategic decision-making.

Suggested Citation

  • Maria Thereza Pompa Antunes & Joshua Onome Imoniana & Henrique Formigoni & Alex Serafim Alves, 2010. "Preparedness of ERP systems to create intangible managerial accounting information: evidence from Brazil," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 1(4), pages 375-390.
  • Handle: RePEc:ids:ijecac:v:1:y:2010:i:4:p:375-390
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=37577
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijecac:v:1:y:2010:i:4:p:375-390. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Darren Simpson). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID==357 .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.