ERP II Readiness in Jordanian Industrial Companies

Enterprise systems have evolved in the last three decades from MRP (material requirements planning), MRP II and ERP (enterprise resource planning) to ERP II in the turn of the century. ERP II integrates the core ERP system with specialized solutions in SCM (supply chain management), SRM (supplier relationship management), CRM (customer relationship management), PRM (partner relationship management) and KM (knowledge management), enabled by e-business technologies. This research investigates the readiness of Jordanian industrial companies for ERP II implementation via an empirical study using a self-administered questionnaire. The study results revealed that the Jordanian industrial companies have all of the ERP II components with the exception of CRM and PRM, while suffering from significant integration deficiency, and lacking KM and BI (business intelligence) support. The findings of this study shall encourage the Jordanian industrial companies to review their ERP II integration strategies to maximize the IT investment return

Incorporating the COBIT Framework for IT Governance in Accounting Education

The Control Objectives for Information and related Technology (COBIT) is a framework of generally applicable IS security and control practices for information technology control systems. This framework is widely accepted by the profession and allows management to benchmark the security and control practices of the IT environment. One of COBIT’s significant components is the Maturity Model that enables management to evaluate and determine where on the internal control spectrum their controls are currently located. The current study aims to identify the discrepancy in the adoption of COBIT by academics and practitioners. The research includes an empirical study to test the faculty perception of the Maturity Model through measuring the accounting information system faculty’s opinion of the model components. The empirical results revealed that there is a disparity on the perceived value of the COBIT Maturity Model. The study indicates the necessity to reexamine the accounting curriculum to incorporate a significant IT governance discipline. It pointed out the discrepancy between the accounting academic programs and the accounting professional practices regarding the use of the COBIT framework for IT governance

Teaching IFRS With Online Videos and Webcasts: Resources, Analysis, and Guidance

This study examines an emerging source of supplementary IFRS teaching materials. These include professional and institutional webcasts and online videos. The study begins by identifying the sources of IFRS webcasts and online videos, and then provides analysis and guidance for using such media in different levels of accounting courses. We conducted a questionnaire survey that examined student perceptions about using IFRS videos and webcasts in international accounting courses. The survey results indicate that students value the use of IFRS videos and webcasts, perceive them to be effective and to increase their learning, and view them as pedagogical tools that they will look for in the future. This study is important for accounting educators as it provides a useful and engaging tool to deliver IFRS knowledge to students