ABC Diffusion in the Age of Digital Economy: the UK Experience

Since the beginning of the 21st century, there has been a call for further research to trace the effects of the speedy changes in business environment on management accounting practices. This study assesses the impact of different information technologies on ABC adoption and implementation. It uses a cross-sectional survey of financial directors and controllers in the UK firms. Postal and electronic questionnaires have been used in order to collect the empirical data. The findings revealed that the rate of ABC adoption has shown a number of changes between 1999 and 2005. The proportions of ABC users and those currently assessing it have dramatically fallen. The percentage of firms rejecting ABC has slightly fallen as well. However, there has been a considerable increase in the number of firms that abandoned ABC implementation and those firms that gave no consideration for its implementation. These results indicate a decrease in the popularity of ABC. ERP systems seem to have a slightly low significant impact on the initial decision of ABC adoption in those firms that do not have any consideration for ABC and firms that have an ERP system before ABC adoption. Furthermore, the results indicate that firms use different information technologies in the ABC assessment and implementation. For ABC assessment, general software applications are the most preferable software packages while a mix of different ABC software packages is the most popular in the case of ABC implementation. Finally, the findings of this study provide an indication on the nature of the possible effect of general IT-related problems on ABC implementation

Extending the IS-Impact model into the higher education sector

The study addresses known limitations of what may be the most important dependent variable in Information Systems (IS) research; IS-Success or IS-Impact. The study is expected to force a deeper understanding of the broad notions of IS success and impact. The aims of the research are to: (1) enhance the robustness and minimize limitations of the IS-Impact model, and (2) introduce and operationalise a more rigorously validated IS Impact measurement model to Universities, as a reliable model for evaluating different Administrative Systems. In extending and further generalizing the IS-Impact model, the study will address contemporary validation issues

Implementation and unification of the ERP system in a global company as a strategic decision for sustainable entrepreneurship

This article considered factors connected with the implementation and unification of an ERP (Enterprise Resource Planning) system, and their influence on the sustainable development of global companies. It showed a cognitive model on such impact and gave an example in the form of a case study of a global company listed on the NASDAQ Stock Exchange. The basic strategic objectives of each organization include long-term growth and sustainability. In a growing competitive environment, it is essential to manage the company effectively. This can be achieved provided that the company's organizational structure and operations are properly set from the point of view of the ERP system. The research results were aimed at creating the generalized process of the ERP system's gradual implementation, to make the development of an organization progressive. The paper was focused on describing the implementation and unification of the Enterprise Resource Planning System, in a global company listed on the NASDAQ Stock Exchange. The aim of the paper was to monitor and evaluate, the links between Enterprise Resource Planning and Customer Relationship Management. This process is time consuming and costly. To achieve the aim, the case study was carried out in the form of an expert survey aimed at assessing the impact of the unification and implementation of the ERP system in a global company. The study included methods of systemic analysis, methods of sociological expert survey, a method of qualitative peer review, and a method for a cognitive model. It leads not only to effective management of global companies but enables the monitoring and comparison of Key Performance Indicators and the Net Promoter Score in each country, using the same parameters. The implementation of a unified Enterprise Resource Planning system leads to a significant cost reduction and has a positive impact on the financial indicators reported on the stock exchange. This study highlighted the importance of the implementation of an effective ERP system, to make the development of organizations sustainable.Web of Science108art. no. 291

The use of information systems for logistics and supply chain management in South East Europe: Current status and future direction

This research aims to investigate the current status and future direction of the use of information systems for logistics and supply chain management (LSCM) in South East Europe. The objectives are threefold: (1) to identify major challenges and developments on the use of information systems for LSCM by enterprises, (2) to examine the actual level of satisfaction of current policy on LSCM, and (3) to reveal the actual need of enterprises in South East Europe on effective use of information systems for LSCM. Mixed methodology of literature review and questionnaire survey is adopted in this research. Data collected from 79 enterprises are analysed using descriptive analysis in SPSS. The findings suggest that enterprises in Albania, Bulgaria, Greece, Former Yugoslav Republic of Macedonia (FYROM), Romania, and Serbia and Montenegro, face similar challenges but all are in different stages of developments of LSCM. Their use of information systems explains their heavy focus on supply chain partnership and weakness in demand chain partnership. Major findings suggest that companies and governments alike in that region do not seem to be ready for playing a significant and demanding role in global supply chains. Current deficiencies, including limited abilities in building valuable forward relations, weak strategic planning and organisation, and infrastructural problems, are major obstacles for fast development in LSCM. At the same time though, traces of changing mentalities do exist, setting the ground for improved performance and ultimately for a better position in global business

Management accounting education: is there a gap between academia and practitioner perceptions?

A mail survey was conducted of all Institute of Chartered Accountants of New Zealand accredited Tertiary Education Institutions and 300 randomly selected New Zealand companies to ascertain the views of management accounting academics and practitioners on the contents of management accounting courses and the skills and competencies of recent graduates. The results show that practitioners placed an emphasis on traditional management accounting techniques, while academics placed an emphasis on contemporary techniques. Both groups were in agreement on the skills and characteristics required of recent graduates. An interesting finding was the emergence of negative comments on the arrogance of new graduates and an increased need for graduates to be work ready. These two aspects were not a feature of previous studies. The implications of the results are that academics cannot ignore the teaching of traditional management accounting techniques and may need to increase the coverage of the issues involved in implementing contemporary management accounting techniques

Identifying critical success factors of ERP systems at the higher education sector

In response to a range of contextual drivers, the worldwide adoption of ERP Systems in Higher Education Institutions (HEIs) has increased substantially over the past decade. Though the difficulties and high failure rate in implementing ERP systems at university environments have been cited in the literature, research on critical success factors (CSFs) for ERP implementations in this context is rare and fragmented. This paper is part of a larger research effort that aims to contribute to understanding the phenomenon of ERP implementations and evaluations in HEIs in the Australasian region; it identifies, previously reported, critical success factors (CSFs) in relation to ERP system implementations and discusses the importance of these factors

SMEs: ERP or virtual collaboration teams

Small firms are indeed the engines of global economic growth. Small and Medium Enterprises (SMEs) play an important role to promote economic development. SMEs in the beginning of implementing new technologies always face capital shortage and need technological assistance. Available ERP systems do not fulfil the specific requirements of Small firms. SMEs has scarce resources and manpower therefore many SMEs don?t have the possessions to buy and operate an ERP System. On the other hand competition and competitiveness of SMEs have to be strengthened. This paper briefly reviews the existing perspectives on virtual teams and their effect on SMEs management. It also discusses the main characteristics of virtual teams and clarifies the differences aspects of virtual team application in SMEs. After outlining some of the main advantages and pitfall of such teams, it concentrates on comparing of ERP and virtual collaborative teams in SMEs. Finally, it provides evidence for the need of ?Software as a Service (SaaS)? where an application is hosted as a service provided to customers across the web for SMEs as an alternative of ERP. It has been widely argued that ERP disadvantage in SMEs such as administrative expenditure and cost, isolated structure, severe lack of software flexibility, insufficient support of SMEs business and high operating cost, lead SMEs to use virtual collaborative team which is net work base solution

Software support for manufacturing operations in Belgian SMEs: one size fits all?

Manufacturing companies face a big challenge to bridge the gap between their business and manufacturing processes. The urge to increase efficiency makes it necessary to align the business and manufacturing processes. Small and Medium-sized Enterprises (SMEs) experience several barriers to adopt software support for manufacturing operations. This paper gives an overview of a research study conducted in Belgian SMEs. The research studied the current adoption of software support for manufacturing operations and the barriers that SMEs experience to invest in this type of software. The study is concluded with a number of considerations to enable the adoption of software support for manufacturing operations by SMEs

Challenges and influential factors in ERP adoption and implementation

The adoption and implementation of Enterprise Resource Planning (ERP) systems is a challenging and expensive task that not only requires rigorous efforts but also demands to have a detailed analysis of such factors that are critical to the adoption or implementation of ERP systems. Many efforts have been made to identify such influential factors for ERP; however, they are not filtered comprehensively in terms of the different perspectives. This paper focuses on the ERP critical success factors from five different perspectives such as: stakeholders; process; technology; organisation; and project. Results from the literature review are presented and 19 such factors are identified that are imperative for a successful ERP implementation, which are listed in order of their importance. Considering these factors can realize several benefits such as reducing costs and saving time or extra effort

ERP customization failure: Institutionalized accounting practices, power relations and market forces

Purpose: This paper examines a detailed case study of Enterprise Resource Planning (ERP) customization failure in an Egyptian state-owned company (AML) by drawing on new institutional sociology and its extensions. It explains how ERP customization failure is shaped by the interplay between institutionalised accounting practices, conflicting institutions, power relations and market forces. Methodology/Approach: The research methodology is based on using an intensive case study informed by new institutional sociology, especially the interplay between conflicting institutions, power relations and market forces. Data were collected from multiple sources, including interviews, observations, discussions and documentary analysis. Findings: The findings revealed that the inability of the ERP system to meet the core accounting requirements of the control authorities (the Central Agency for Accountability) was the explicit reason cited for the ERP failure. The externally imposed requirements of the Uniform Accounting System and planning budgets were used to resist both other institutional pressures (from the Holding Company for Engineering Industries) and market and competitive pressures. Research limitations: There are some limitations associated with the use of the case study method, including the inability to generalize from the findings of a single case study, some selectivity in the individuals interviewed, and the subjective interpretation by the researchers of the empirical data. Practical implications: The paper identifies that the interplay between institutional pressures, institutionalised accounting practices, intra-organizational power relations, and market forces contributed to the failure to embed ERP in a major company. Understanding such relationships can help other organisations to become more aware of the factors affecting successful implementation of new ERP systems and provide a better basis for planning the introduction of new technologies. Originality/value of paper: This paper draws on recent research and thinking in sociology, especially the development and application of new institutional sociology. In addition, the paper is concerned with ERP implementation and use and management accounting in a transitional economy, Egypt, and hence contributes to debate about exporting Western accounting practices and other technologies to countries with different cultures and different stages of economic and political development. Classification: Research paper/ case stud