System and Information Quality an Enabler for Assessing ERP Impacts on the Public Sector: The Case of ePBT in Malaysian Local Authorities

The aim of this study is to investigate the impact of the Enterprise Resource Planning (ERP) system on public sector performance in Malaysia using the DeLone and McLean Information System (IS) success model and four perspectives of Balanced Scorecard (BSC) measurement model, financial, customer, internal business, and innovation and learning. This study presents evidence gathered from a questionnaire survey of 52 local authorities (LAs) in Malaysia that have implemented the system. The data was collected by an electronically distributed Google Form questionnaire. The findings indicated that system quality is positive as predicted and significant for all perspectives of BSC. It was also found that information quality is positively related and significant in the customer perspective, and positively related but not significant in financial, internal business, and innovation and learning perspective in Malaysia. The results also ascertained that the implementation of the ERP system in LAs organisations leads to improved performance, proving the suitability of the system vis-à-vis the public sector. The results are expected to encourage other public sector units to adopt a similar strategy in order to gain benefits similar to those enjoyed by LAs

Impact of ERP System Using on the Accounting Information Relevance: Evidence from Saudi Arabia

Nowadays Enterprise Resource Planning System (ERP) plays a vital role in the business environment. It could be considered as a competitive advantage for firms. On the other hand, the quality of accounting information is a critical issue for the decision makers. In this study, we investigate whether ERP Systems Implementation has effects on the relevance of accounting information by measuring timeliness, feedback value, and predictive value of accounting information. The analysis shows that ERP System’s existence has a positive effect on the relevance of accounting information. This finding has been achieved by distributing questionnaires to the decision makers in 115 firms consisting of 90 ERP system adopters and 35 non-adopters

ERP SYSTEMS IN SMALL ENTERPRISES OF VARAŽDIN COUNTY

Cilj ovog rada bio je istražiti računovodstvene informacijske sustave u poslovanju malih poduzeća te ispitati korištenje sveobuhvatnih rješenja kao što su Enterprise resource planning (dalje: ERP) sustavi. Korištenje ERP sustava u Republici Hrvatskoj (dalje: RH) znatno je ispod prosjeka EU-27 i daleko od postotka u kojem se ERP koristi u razvijenijim zemljama EU, a koristi od kvalitetno implementiranog ERP sustava mogu biti značajne za poduzeće. Te su nas činjenice potaknule na istraživanje korištenja ERP sustava u malim poduzećima s područja Varaždinske županije. Istraživanje je pokazalo kako mala poduzeća iz Varaždinske županije, koja je na visokom 4. mjestu po kriteriju razvijenosti županija u RH, koriste ERP sustave u znatno većoj mjeri od prosjeka za sva poduzeća s više od 10 zaposlenih u RH, te da se u skladu s očekivanjima uglavnom radi o gotovim ERP rješenjima. Većina ispitanika ulaže u taj segment zadovoljavajuće, ali ne planira buduće značajne investicije. Budući da je na razini RH prema podacima Eurostata korištenje ERP sustava znatno lošije nego u Varaždinskoj županiji, država bi ovdje mogla odigrati značajnu ulogu kroz institucionalnu pomoć malim poduzećima u RH pri uvođenju ERP sustava, kao što je slučaj u nekim tehnološki razvijenijim zemljama.The aim of this paper was to investigate accounting information systems in small enterprises and to examine the use of comprehensive solutions such as Enterprise resource planning (hereinafter: ERP) systems. The use of ERPs in the Republic of Croatia is significantly below the EU-27 average and far from the percentage in which ERPs are used in more developed EU countries, and the benefits of a well-implemented ERP system can be significant for the company. These facts motivated us to conduct research on the use of ERPs in small businesses from Varaždin County. The research showed that small companies from Varaždin County, which is in the high 4th place according to the criteria of county development in the Republic of Croatia, use ERP systems to a much greater extent than the average for all companies with more than 10 employees in the Republic of Croatia. In line with our expectations, these are mostly ready-made ERP solutions. Most respondents invest in this segment satisfactorily, but do not plan significant future investments. Since, according to Eurostat data, the use of ERP systems at the national level is much worse than in Varaždin County, government could play a significant role through institutional assistance to small businesses in the Republic of Croatia in introducing ERP systems, as in some more technologically advanced countries

Digitalisation in accounting: a systematic literature review of activities and implications for competences

The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates. This paper aims to shed light on the changes that digitalisation brings about in various areas of accounting by assessing the types of activities (non-routine and routine) and corresponding competences in the context of progressing stages of digitalisation. In addition, it is analysed how different technologies are used in these activities and where their execution is placed within the supply chain. The systematic literature review shows a lack of expertise in the field of digitalisation that enables graduates and employees to successfully manage respective processes in the workplace. While routine activities are continuously being automated or digitalised, non-routine activities and the corresponding skills have a similarly increasing importance for employees in accounting as the acquisition of general digital competences

Public sector accountants’ opinion on impact of a new enterprise system

In digital era, citizen has higher expectation on public sector services. Excellence services and delivery system are expected from them. Towards this, the need to have a good system such as Enterprise Resource Planning (ERP) system as evidence in private sector is one of the crucial efforts. Prior researches especially in private sectors have recorded various benefits of implementing ERP systems among others, fast data processing, higher integration, up to date information, higher staff satisfaction, better governance and transparency and reduce operating cost. This study focused on the impact of ERP via ePBT system in the local agencies (LAs) of Malaysia. ePBT was developed to improve the delivery of LAs via the usage of information, communication and technology (ICT). It has been implemented by Malaysian Administrative Modernisation and Management Planning Unit (MAMPU) and Local Government Department (LGD), at various stages. This study used a questionnaire survey distributed to LAs’ organization in Peninsular Malaysia that are currently utilizing the ePBT system, and drew a total response of 52.53 percent. The impact of this system was analyzed based on opinions received by LAs’ accountants, who are mostly the main user of this system. There four dimensions of ePBT impacts which are based on DeLone and McLean IS success model (system and information quality) and the BSC measurement model (internal business and innovation & learning perspectives). This study provides a better understanding regarding the impact of ERP implementation in the context of LAs in Malaysian public sector

Internal Audit Function response to ERP Systems Implementation

The internal audit function (IAF) importance has been highlighted by legislative and professional responses to various financial scandals. On the other hand, Enterprise Resource Planning (ERP) systems have institutional logics in controlling business process that pressure the IAF to change. Based on the institutional theory a conceptual framework is formulated to explore the IAF change as a response to ERP systems implementation, wherein ERP systems are considered as carrier of new institutional logics. Interpretive approach has been adopted by conducting an in-depth case study in a multinational organization in Egypt. Interviews with variety stakeholders were chosen as the primary data collection method besides careful examination of available documents. Data have been analyzed using directed content analysis based on coding the transcribed interviews. The study results are enhancing the understanding of the IAF change and provide additional lessons that could be useful in improving the IAF in organizations that implement ERP systems. Keywords ERP, SAP, Internal Audit, Corporate Governance, Case Study, Interpretive, Egypt, Content Analysis

“Still me”: human involvement in management accounting

Accounting is often regarded as a frozen figure. While, most of the accounting steps involve human element, but often being overlooked. In contrast with neoclassical economics assumptions, human behavior is not able to be predicted by a simple mathematical formula. The feeling and emotion often take control of human behaviors. This study follows an interpretive paradigm to interpret various informants' speech to understand how the application of management accounting in the production process Research data was collected through observation, interviews, and documents. They have the discretion to choose what information should be disseminated. Hence, accounting literally represents the affection among preparers and users of accounting management information

Closer to the cloud - The impact of cloud technology on the role of management accountants – a research note.

The role of the management accountant - has been the subject of many studies, especially in the area of accounting and organizational change. Some studies have found role changes which are perceived as positive to the management accountants (Goretzki et al, 2013, Burns and Vaivio, 2001; Weber, 2011), while others note potentially less favourable changes (Otley, 2008; Scapens and Jazayeri, 2003; Wagle, 1998). In particular, role changes suggesting a move towards a business partner/ business advisor type role have been noted by many academics (e.g. Goretzki et al., 2013; Weber, 2011; Baldvinsdottir et al., 2009; Byrne and Pierce, 2007; Järvenpää, 2007; Burns and Vaivio, 2001; Granlund and Lukka, 1998) as well as practitioners (Simons, 2012; Boettger, 2012). In such work, several theories such as institutional theory (Burns and Baldvinsdottir, 2005; Goretzki et al., 2013), legitimacy theory (Goretzki et al., 2013), sociometric theory (Wagner et al., 2011), contingency theory (Byrne and Pierce, 2007), (strong) structuration theory (Coad and Herbert, 2009; Jack and Kholeif, 2008) and actor-network theory (Dechow and Mouritsen, 2005) have been suggested and used as lenses to interpret observed changes (or stability)

Management accounting and management control ‐ Cloud technology effects and a research agenda

Cloud technology is a potential change factor of the management accounting function and the role of the management accountant. The management accounting function today has an inherent interest in the value of work processes and technologies (Lymer and Baldwin, 2012) that include technology development and evaluation (e.g. the decision whether or not to adopt and implement the cloud; cloud risk management), management process interfaces (e.g. issues when basing decisions on condensed information on small screens), resource use and value generation (e.g. shifts in the cost structure when adopting the cloud) and as a result, changes in the role of the management accountant itself. Based on this, we propose four potential research areas where cloud technology might impact management accounting, and thus may be fruitful avenues for future research We apply a systematic literature review to determine the current state of the field in these four areas, and how the management accounting function and the role of the management accountant might influence and be influenced by what cloud technology has to offer. We suggest a research agenda for management accounting research that, as practice is pushing the cloud agenda forward, has the potential to provide insights and ideas from an academic point of view, opening an exciting new field to management accounting research

Impacts of robotic process automation on global accounting services

The aim of this study is to understand the impact of Robotic Process Automation (RPA) on Global Accounting Services (GAS) using the institutional logic lens. This study uses an in-depth case study approach in one of the largest global business services firm that provides global accounting services. The result of the study showed that RPA technology has significant impacts on individual and organization resulted in the change and reduction of work, thus reducing the number of employees. Nevertheless, the introduction of new technology in the organization creates unnecessary competition between humans and robots. Although the RPA technology could solve issues involving humans such as disciplinary problems, employee productivity, and human resource shortages, high level of works such as analytical aspect could not be completely replaced by robots and can only be done by humans