Management Accounting And Information Systems: Erp Versus Bob
The purpose of this study is to compare the use of enterprise resource planning (ERP) and best of breed (BoB) standalone systems in practice. The data for the study were collected through a postal questionnaire in 300 large and middle-sized industrial units in Finland. The questionnaire addressed questions concerning IS implementation (why, how and by whom the IS project was introduced), management accounting function, and the use of advanced management accounting techniques. The results obtained indicate that financial departments have been more interested in traditional BoB systems, while other departments have concentrated more on ERP solutions. Further, as the articulated motives behind the IS project were strategic, and moreover technical in nature, the solution in most cases was ERP, while in the cases where motives were either strategic or technical, the choice was BoB. Otherwise, there were no statistically significant differences between the groups of BoB or ERP adopters, and the problems perceived in management accounting or the adoption of advanced management accounting techniques (e.g. ABC, ABM and BSC).
Volume (Year): 12 (2003)
Issue (Month): 1 ()
|Contact details of provider:|| Web page: http://www.tandfonline.com/REAR20|
|Order Information:||Web: http://www.tandfonline.com/pricing/journal/REAR20|
When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:12:y:2003:i:1:p:155-173. 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: (Michael McNulty)
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.