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

The Use of Hosted Enterprise Applications by SMEs: A User Perspective

This paper seeks to deepen our understanding of the engagement of small to medium-sized enterprises (SMEs) in hosted enterprise applications (high complexity e-business applications) in the UK by investigating the relevance of organisational and technical factors through conducting interviews with SME users of hosted applications. The emergence and development of the application service provider (ASP) sector has attracted much interest and highly optimistic forecasts for revenues. Of particular interest in this paper is the emergence of service offerings targeted specifically at SMEs. The paper starts by considering information technology (IT) adoption by SMEs in general before reviewing the provision of hosted enterprise applications in the US and UK. The empirical data collected from SME users of hosted enterprise applications is then analysed in order to produce the key findings and conclusions. From an SME user perspective the key findings to emerge from the study include: i) confirmation that ICT infrastructure was no longer a barrier to adoption, ii) the pragmatic approach taken to security issues, iii) the use of both multiple information systems (hosted and resident) and service providers, iv) the attractiveness of the rental cost model and v) the intention to continue or extend their use of hosted applications within the enterprise. The early promise of the ASP sector appears not to have been generally realised for SMEs in the UK. This study explores the experience of early adopters of this new IT related innovation and identifies some significant business gains experienced by SME users. It also highlights the opportunity for gaining competitive advantage by using hosted enterprise applications to reduce costs. There are very few empirical studies of hosted applications which take a deliberately SME user perspective and this paper make an important contribution in this emerging field

Key players and activities across the ERP life cycle: A temporal perspective

Enterprise Resource Planning (ERP) systems are enterprise wide systems that, because of their integration, automate all of a company's business processes. They have rapidly become the de facto industry standard for replacement of legacy systems. In this paper I analyze using an information theory approach the temporal aspects of key players and activities specific to Romanian SME's ERP implementations with focus on both generic and unique aspectsERP life cycle, CSF, romanian business systems implementation