IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

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

Listed author(s):
  • Maria Thereza Pompa Antunes
  • Joshua Onome Imoniana
  • Henrique Formigoni
  • Alex Serafim Alves
Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Article provided by Inderscience Enterprises Ltd in its journal Int. J. of Economics and Accounting.

    Volume (Year): 1 (2010)
    Issue (Month): 4 ()
    Pages: 375-390

    in new window

    Handle: RePEc:ids:ijecac:v:1:y:2010:i:4:p:375-390
    Contact details of provider: Web page:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    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)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.