Management Accountant's Role and Functions in the Enterprise Resource Planning Environment - Author's Own Research into Enterprises in Poland

This article seeks to answer whether the implementation of an ERP system has an effect on the management accountant's tasks and functions, especially in the field of performance measurement and internal reporting. The ERP impacts on the controller's role in the organization will be evaluated using field studies on six enterprises owned by multinational corporations. The question that should be asked here is whether controller's functions and tasks will also be unaffected.Celem badania jest próba odpowiedzi na pytanie czy zastosowanie zintegrowanego systemu informatycznego w przedsiębiorstwie zmienia zadania i funkcje specjalisty do spraw rachunkowości zarządczej. Na podstawie studium przypadku sześciu przedsiębiorstw będących częścią koncernów międzynarodowych zostaje dokonana ocena wpływu zastosowania ERP na rolę kontrolera w organizacji. Autor odpowiada również na pytanie czy w funkcjach i zadaniach kontrolera nie zaobserwowane zostaną zmiany w związku z implementacją ERP

Designing IS service strategy: an information acceleration approach

Information technology-based innovation involves considerable risk that requires insight and foresight. Yet, our understanding of how managers develop the insight to support new breakthrough applications is limited and remains obscured by high levels of technical and market uncertainty. This paper applies a new experimental method based on “discrete choice analysis” and “information acceleration” to directly examine how decisions are made in a way that is behaviourally sound. The method is highly applicable to information systems researchers because it provides relative importance measures on a common scale, greater control over alternate explanations and stronger evidence of causality. The practical implications are that information acceleration reduces the levels of uncertainty and generates a more accurate rationale for IS service strategy decisions

Information technology and performance management for build-to-order supply chains

En las siguientes líneas se plantea un artículo de reflexión que tiene en cuenta parte del marco teórico que sustenta la investigación titulada “Prácticas pedagógicas que promueven la competencia argumentativa escrita (CAE) en niños campesinos de los grados 4° y 5° del Centro Educativo Municipal La Caldera, Sede Principal de Pasto”, desarrollada en el año 2012. En él se contemplan los aportes de las ciencias del lenguaje y la comunicación, la teoría de la argumentación, la didáctica de la lengua escrita y los géneros discursivos, que dan cuenta de la necesidad de desarrollar la capacidad crítica en los estudiantes a través de la argumentación, lo cual implica transformar las prácticas pedagógicas para que se alejen de la transmisión de conocimientos y den paso a la comunicación, para que la palabra escrita sea apropiada de manera significativa

IMPACTS OF ENTERPRISE RESOURCE PLANNING IMPLEMENTATION ON DECISION MAKING PROCESSES IN AUSTRALIAN ORGANISATIONS

This paper reports on findings from the first phase of research investigating Enterprise Resource Planning (ERP) and its impact on decision making process in Australian organisations. The focus of the study is to reveal if and how the vast amount of data which is generated by ERP systems could improve decision making process on strategic and tactical levels. The findings are based on data consists of information collected by fifteen semi-structured interviews and observation in fifteen medium-size organisations in different industries operating in Australia who have been using ERP systems for at least five years. Findings: Managers and stakeholders perceive substantial level of importance and potentials for utilising ERP system and data in order to improve decision making process on strategic and tactical levels. However operational issues such as integration, upgrade spiral and decoupled implementations prevent these benefits to be materialised in Australian organisations. These factors and their impacts on utilising ERP towards more strategic benefits are discussed and analysed in this paper. Practical implications: The resultant learning issues in conjunction with the conclusion of the study may help ERP customers in identifying the potential enhancements to utilise customers’ investment on ERP towards more strategic objectives such as supporting decision making process. It also may help ERP vendors to identify key areas in ERP systems which require improvement to support decision making process

Extending IT infrastructures in the service sector organisations through enterprise resource planning – a telecom case study

Copyright @ 2012 ISEing.Service Sector Organisations (SSOs) have significantly focused on adopting and implementing Enterprise Resource Planning (ERP) systems to automate their prime business processes, enhance organisational productivity with lower costs and prompt service delivery to fulfil consumer demands. Thus, ERP systems are considered as a principal source to provide imperative information vital for strategic decision making process. On the contrary, ERP systems adoption and implementation is also highly considered as a challenging and expensive process that not only requires rigorous efforts but also demands to have an exhaustive investigation of influential factors that are critical to the adoption and implementation of ERP systems. As a result, the authors exhibit that it is of great significance to investigate this area within SSOs. In so doing, this paper thus focuses on the ERP critical success factors from five different categories such as: stakeholders; process; technology; organisation; and project based on the literature analysis. These perspectives comprise of 24 factors that are imperative for a successful ERP adoption and implementation. These factors are validated through an in-depth qualitative single case study based research. The findings from the literature and empirical demonstrate that most of the factors influencing the decision making process for ERP adoption and implementation are highly significant with exception to few that have either low or medium importance

Organisational Maturity: Configurative And Other Isomorphic Pressures In Institutionalisation Of ERP Systems

Each organisation is unique, because the way they are internally organised and the way they seek economic legitimacy is unique. Seeking economic legitimacy is the way an organisation competes within the industry. Therefore, in order to address the pressures exerted by competitive forces on the organisation, it has to develop and define certain competencies and maturities internally. At the same time, this competitive environment has a direct influence on economic incentives associated with the management of major technological platforms like ERP systems, since these technologies can influences the profitability and efficiency of the business extremely. As a consequence, organisations are required to create a dynamic internal environment. This dynamism is built around alignment of technology with business needs, achieving higher levels of technology maturity, conformance with the rules, norms and best practices of industry as well as external institutions, and using technology to support business sustainability, progress, and growth. The authors coin the term configurative isomorphic mechanism to address these forces. In fact, organisations desire to conform to their level of organisational information system maturity and internal capabilities to minimize these pressures. The authors believe that configurative pressure is indeed congruous with coercive, normative, and mimetic pressures and together can open up new research streams in institutional thinking of the role of technology in organisations

Investigating Cloud ERP Adoption in Australian Higher Education Institutions: A Case Study

Background: Some higher education institutions (HEIs) are constantly under pressure to deliver superior quality education services at low costs through deploying traditional on-premise systems. Cloud-based enterprise resource planning (Cloud ERP) presents an ideal opportunity to lower HEI costs in terms of scalability and pay-per-use features. Adoption of Cloud ERP is, however, still low for the context of HEIs. The successful adoption of Cloud ERP depends not only on the support of system providers but also on understanding Cloud ERP adoption from the client organization perspective. This study explores Cloud ERP adoption in the context of Australian HEIs. Method: This study adopted a case study methodology involving the in-depth semi structured interviews of several key stakeholders. Thematic analysis was used to analyze and interpret interview data. Results: Based on the case study, our findings suggest that this particular Australian HEI was subject to strategic, operational, technological, and financial motives originating from either internal or external locus. Most of the expected motives were realized, except the full flexibility of Cloud ERP. Four major challenges of Cloud ERP implementation were found. Conclusion: This study empirically investigates Cloud ERP adoption in HEIs by identifying the motives, realized benefits and challenges of Cloud ERP adoption, which bridges the research gap of this topic. This study could assist Cloud ERP providers to adjust their marketing strategies to promote the adoption rate of Cloud ERP in HEIs. Understanding the motives, challenges and benefits of IT adoption in HEIs facilitates judicious decision-making prior to selection and minimizes the possibility of the failure of Cloud ERP adoption

The Impacts of Organizational Learning and Innovation on Enterprise Systems Benefits of Australian Organizations

Enterprise Systems (ES) or Enterprise Resource Planning (ERP) Systems have been widely adopted by organizations around the world with the global market revenue estimated by AMR Research (2009) at 37.5 billion US dollars in 2008 and is expected to continue growing. Given the huge investments made by organizations for their ES implementations, many organizations have found it difficult to realize all the benefits expected from their ES implementations. Organizational learning and organizational innovation are crucial factors that help organizations to further achieve ES benefits after implementation. However, literature review suggests there is a lack of research done to provide insight on what ES benefits are influenced by organizational learning and innovation. This study is guided by the Competing Value Framework (CVF) to explore the impacts of organizational learning and innovation on the ES benefits. It includes a review on literature for organizational learning and organizational innovation, findings and analysis of research accomplished by multi-case study of eight large Australian organizations