Embedding the Enterprise System into the Enterprise: A Model of Corporate Diffusion

The implementation literature shows that many organizations are able to install enterprise systems (ES), in the sense that they make the system available for use, but failed in their efforts to diffuse and incorporate the system throughout the organization\u27s daily practices. This difficulty is not new. It is wever, the special characteristics of ES re-motivate an enquiry into issues of technological diffusion and the related areas of learning. This research identifies and describes the process and key actions associated with the diffusion of ES. The presentation focuses on two key case studies. The methodology utilizes in-depth case studies for constructing theory from the observed field data. The ES diffusion model presented puts use amidst a network of knowledge flows and learning episodes. This new perspective puts more emphasis on the importance of experiential learning than some accounts and reaffirms the vital role of knowledge creation and sharing. The studies also show how the diffusion of ES throughout the organizations was an iterative, cumulative, and virtuous process over time. Finally, the studies confirm that it is the different dimensions of business adaptation and system configuration and tailoring, that represent the authentic signature of the ES implementation experience

ERP implementation methodologies and frameworks: a literature review

Enterprise Resource Planning (ERP) implementation is a complex and vibrant process, one that involves a combination of technological and organizational interactions. Often an ERP implementation project is the single largest IT project that an organization has ever launched and requires a mutual fit of system and organization. Also the concept of an ERP implementation supporting business processes across many different departments is not a generic, rigid and uniform concept and depends on variety of factors. As a result, the issues addressing the ERP implementation process have been one of the major concerns in industry. Therefore ERP implementation receives attention from practitioners and scholars and both, business as well as academic literature is abundant and not always very conclusive or coherent. However, research on ERP systems so far has been mainly focused on diffusion, use and impact issues. Less attention has been given to the methods used during the configuration and the implementation of ERP systems, even though they are commonly used in practice, they still remain largely unexplored and undocumented in Information Systems research. So, the academic relevance of this research is the contribution to the existing body of scientific knowledge. An annotated brief literature review is done in order to evaluate the current state of the existing academic literature. The purpose is to present a systematic overview of relevant ERP implementation methodologies and frameworks as a desire for achieving a better taxonomy of ERP implementation methodologies. This paper is useful to researchers who are interested in ERP implementation methodologies and frameworks. Results will serve as an input for a classification of the existing ERP implementation methodologies and frameworks. Also, this paper aims also at the professional ERP community involved in the process of ERP implementation by promoting a better understanding of ERP implementation methodologies and frameworks, its variety and history

Digital Receipts of Online Transactions in the Reconciliation Process and the Preparation of Financial Reports

Introduction/Main Objectives: This research seeks to analyze the use of digital receipts and multi-platform e-commerces’ data integration and the influence they have on the process of reconciliation and the preparation of financial reports by micro, small, and medium-sized enterprises (MSMEs). Background Problems: The use of multi-platform online transactions requires the validation and conversion of the data, which can be an issue during the reconciliation process and the preparation of financial reports. The issue of the data’s integration is due to differences in the interfaces used for the multi-platform transactions and the MSMEs internal abilities. Novelty: The integration and treatment of online transactions via multi-platforms should an internal records or database for the MSMEs, the reconciliation process and preparing financial reports. Research Methods: This research uses a quantitative method with partial least squares structural equation modeling (PLS-SEM) analysis and descriptive analysis to reveal the reconciliation process and the conditions under which financial reports are prepared. Finding/Results: The problems of integrating data from various platforms into internal reports causes duplication of the internal reporting and a long reporting process and the chance of errors. The digital receipt is treated as proof of a manual transaction. Records’ duplication is a technical issue that causes delays in the processing time and reconciliation. None of the MSMEs have a machine-to-machine based (automized) reconciliation process. Conclusion: Transaction receipts from all the platforms affect the transactions’ recording, the reconciliation process, and the preparation of financial reports. Digital receipts provide high levels of confidence because of their completeness, accuracy, easiness, efficiency, simplicity, and suitability for use by MSMEs. The adoption of online sales and payments by MSMEs is highly effective, yet this has not been followed-up with the data’s integration into the reconciliation and accounting process for preparing financial reports

Internal Constructions: Valuation, Reclassification, Impact on Ratios and Cash Flows

In-house constructions represent assets built within the company with the labour force carrying out its activities. Such assets are tangible multi-year assets and, therefore, like all tangible multi-year assets, are depreciable according to the standard depreciation rules. In-house constructions pose problems at the valuation level as, at times, errors can note in the allocation of costs. In addition, there are logical errors in the reclassification of internal constructions within the reclassified balance sheet and the calculation of cash flows. These issues will be discussed in more detail in the following pages, highlighting the most frequent errors and the most appropriate solution

Strategies to Implement Efficient Closing Cycles

Many financial leaders lack strategies to make the timely fiscal reporting needed for business to obtain profitability, competitive advantage, and sustainability. The purpose of this single case study was to explore successful strategies used to complete efficient closing cycles to evaluate performance and support business decisions. The conceptual framework for this study was process improvement and the theory of constraints. Data were collected from semistructured interviews with 5 purposively selected leaders; data were supplemented with information from the organization\u27s website and print materials. Financial leaders who had developed successful strategies to complete timely financial statements were selected to participate in the study from a U.S. healthcare organization. Data were analyzed using Yin\u27s 5-step approach, which included examining, categorizing, tabulating, creating a data display, and testing the data. Transcript review validated that emerging themes were in alignment with participant experiences. Four major themes emerged from data analysis: provide training and professional development, promote teamwork, engage in effective communication, and use information technology. Social change implications include potential process improvement in hospitals that could provide insight into specific system processes that contribute to the rising cost of global healthcare. Financial leaders achieving increased profitability through process improvement could enable administrators to make financial contributions to their communities, expand to new markets, and create new employment opportunities

Expectation gap standards : progress, implementation issues, research opportunities

https://egrove.olemiss.edu/aicpa_assoc/1068/thumbnail.jp