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1、TheImpactofEnterpriseResourcePlanningSystemsonManagementAbstractInfmationtechnologyissignificantlychangingtheoperatingpracticesofanincreasingnumberofcompaniesglobally.Thesedevelopmentshaveimptantimplicationsftheaccountin
2、gprofessioninparticularaccountingpracticesinthetwentyfirstcentury.Thisstudyexaminesthedevelopmentofenterpriseresourceplanning(ERP)systemsasameansofillustratinghowchangesininfmationtechnologyallowsallsystemsinacompanytobe
3、linkedtomanageoperationsholistically.ThestudyinvestigatesthechangeinaccountingsystemsusingasampleofAustraliancompanieswithemphasisontheadoptionofERPsystemsincludingthepotentialimpactofERPoncapitalbudgetingprocesses.There
4、sultsshowthatERPsystemsarechangingmanagementaccountingpracticesalthoughatthisstagetheimpactoncapitalbudgetingtechniquesappearstobelimited.ThefindingscontributetotheemergingbodyofliteratureonthedevelopmentofERPsystemsitsi
5、mpactonmanagementaccountingteachingresearch.Keywds:Managementaccountingcapitalbudgetingenterpriseresourceplanningsystemsinfmationtechnology.wksuggeststhatERPsystemscanincreasetheeffectivenessofcapitalbudgetingbyanchingfi
6、nancialnumberstoactivitiesratherthanstoppingatmoarymeasureswithpreERPpractices.ThegoalofthispaperistoinvestigatethechangeinaccountingsystemsusingasampleofAustraliancompanieswithemphasisontheadoptionofERPsystemsincludingt
7、hepotentialimpactofERPoncapitalbudgetingprocesses.PriresearchintheAustralianenvironmenthasindicatedthattheeconomicinstitutionalsettingissignificantlydifferentfromtheUSEuropeanenvironmentsasAustraliancompaniesaresmallerwi
8、thfewermultinationalsubsidiariesmehomogenousmanagementbackgroundintermsofcultureeducationalbackground(Matolcsyetal.2005).GiventhesedifferencesintheAustralianenvironmentMatolcsyetalclaimthatthebenefitsofERPsystemsarelikel
9、ytobemepronouncedmeasurableatleastintheshtruninAustralia.ThesignificanceofthestudyisitscontributiontotheemergingbodyofliteratureonthedevelopmentofERPsystemshasthepotentialtoprovideusefulcontrastconfirmationofthelimitedre
10、searchfrommainlyUSbasedstudies.FurthermethisstudycontributestothebodyofknowledgeoftheimpactofERPonmanagementaccountingteachingresearchusingabroadlybasedsampleofcpationsinanAustraliansetting.Inertainingtheimpactofinfmatio
11、ntechnologyonmanagementaccountingthispaperwillhavethefollowingadditionalsections.Thesecondsectioncontainsaliteraturereviewoftheimpactofinfmationtechnologyonmanagementaccounting.Withtheliteraturereviewthethirdsectiondevel
12、opstheresearchmethoddeterminesthesampleusedtoertaintheimpactofERPsystemsonmanagementaccountingpracticesofAustraliancompanies.Thefourthsectionwillcontainthefindingswhilethefifthsixthwillbethediscussionconclusionrespective
13、ly.Recommendationsffutureresearchwillbeincludedintheconclusion.2.LiteratureReview2.1TheintegrationofERPsystemsintomanagementaccountingExpectationsfERPsystemstochangemanagementaccountingwereintroducedbyKaplanCooper(1998pp
14、.1124)especiallywiththefourthoftheirfourstagemodelfcostperfmancemeasurementsystems.Whenacompanyhadfirststagesystemsthosesystemswerebasicallyinadequatefallpurposesevenffinancialrepting.Whentheymakeimprovementsthefirststag
15、ecompaniestendtoaddfinancialsystemstomeetregulatyrequirements.Asaresulttheyevolveintosecondstagesystemswherefinancialreptingsystemsdominatethesecompaniesarefinancialreptingdriven.Thecompanieswiththirdstagesystemshavecust
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