Drivers of change in management accounting practices in an ERP environment

This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and effectiveness, and indirectly on management accounting change afte...
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Autor*in:	Gullkvist, Benita M. [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2013

Umfang:	graph. Darst.
Beschreibung:	Systemvoraussetzung: Acrobat Reader.

Übergeordnetes Werk:	Enthalten in: International journal of economic sciences and applied research - Kavala : Inst., 2008, 6(2013), 2 vom: Sept., Seite 149-174
Übergeordnetes Werk:	volume:6 ; year:2013 ; number:2 ; month:09 ; pages:149-174

Links:	Volltext Volltext

Katalog-ID:	774890223

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allfields	10419/114586 hdl (DE-627)774890223 (DE-599)GBV774890223 DE-627 ger DE-627 rakwb eng M10 M15 M40 jelc Gullkvist, Benita M. verfasserin aut Drivers of change in management accounting practices in an ERP environment Benita M. Gullkvist 2013 graph. Darst. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP) system. Data was collected through an online survey questionnaire distributed to Finnish companies. Overall, the results of the PLS tests (n=70) provide significant support for the proposed model. Consistent with previous studies, time since ERP adoption appears to be a significant determinant of MA change, but the findings of this study also suggest that late adopters, that is, firms adopting an ERP system more recently, perceive greater changes in MA than early adopters. Further, the results indicate that global ERP implementations and use of business intelligence (BI) tools significantly relate to changes in MA practices. The implications of these results for practice and future research are discussed. Systemvoraussetzung: Acrobat Reader. Enthalten in International journal of economic sciences and applied research Kavala : Inst., 2008 6(2013), 2 vom: Sept., Seite 149-174 Online-Ressource (DE-627)582018072 (DE-600)2455837-0 (DE-576)286921812 1791-3373 nnns volume:6 year:2013 number:2 month:09 pages:149-174 http://www.ijesar.org/docs/volume6_issue2/erp_environment.pdf Verlag Volltext http://hdl.handle.net/10419/114586 Resolving-System Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 zbwolc20131220 AR 6 2013 2 9 149-174 26 01 0206 1450705820 z1h 19-12-13 26 00 DE-206 56 Management accounting 26 00 DE-206 56 ERP 26 00 DE-206 56 BI 26 00 DE-206 56 change 26 00 DE-206 56 survey
spelling	10419/114586 hdl (DE-627)774890223 (DE-599)GBV774890223 DE-627 ger DE-627 rakwb eng M10 M15 M40 jelc Gullkvist, Benita M. verfasserin aut Drivers of change in management accounting practices in an ERP environment Benita M. Gullkvist 2013 graph. Darst. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP) system. Data was collected through an online survey questionnaire distributed to Finnish companies. Overall, the results of the PLS tests (n=70) provide significant support for the proposed model. Consistent with previous studies, time since ERP adoption appears to be a significant determinant of MA change, but the findings of this study also suggest that late adopters, that is, firms adopting an ERP system more recently, perceive greater changes in MA than early adopters. Further, the results indicate that global ERP implementations and use of business intelligence (BI) tools significantly relate to changes in MA practices. The implications of these results for practice and future research are discussed. Systemvoraussetzung: Acrobat Reader. Enthalten in International journal of economic sciences and applied research Kavala : Inst., 2008 6(2013), 2 vom: Sept., Seite 149-174 Online-Ressource (DE-627)582018072 (DE-600)2455837-0 (DE-576)286921812 1791-3373 nnns volume:6 year:2013 number:2 month:09 pages:149-174 http://www.ijesar.org/docs/volume6_issue2/erp_environment.pdf Verlag Volltext http://hdl.handle.net/10419/114586 Resolving-System Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 zbwolc20131220 AR 6 2013 2 9 149-174 26 01 0206 1450705820 z1h 19-12-13 26 00 DE-206 56 Management accounting 26 00 DE-206 56 ERP 26 00 DE-206 56 BI 26 00 DE-206 56 change 26 00 DE-206 56 survey
allfields_unstemmed	10419/114586 hdl (DE-627)774890223 (DE-599)GBV774890223 DE-627 ger DE-627 rakwb eng M10 M15 M40 jelc Gullkvist, Benita M. verfasserin aut Drivers of change in management accounting practices in an ERP environment Benita M. Gullkvist 2013 graph. Darst. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP) system. Data was collected through an online survey questionnaire distributed to Finnish companies. Overall, the results of the PLS tests (n=70) provide significant support for the proposed model. Consistent with previous studies, time since ERP adoption appears to be a significant determinant of MA change, but the findings of this study also suggest that late adopters, that is, firms adopting an ERP system more recently, perceive greater changes in MA than early adopters. Further, the results indicate that global ERP implementations and use of business intelligence (BI) tools significantly relate to changes in MA practices. The implications of these results for practice and future research are discussed. Systemvoraussetzung: Acrobat Reader. Enthalten in International journal of economic sciences and applied research Kavala : Inst., 2008 6(2013), 2 vom: Sept., Seite 149-174 Online-Ressource (DE-627)582018072 (DE-600)2455837-0 (DE-576)286921812 1791-3373 nnns volume:6 year:2013 number:2 month:09 pages:149-174 http://www.ijesar.org/docs/volume6_issue2/erp_environment.pdf Verlag Volltext http://hdl.handle.net/10419/114586 Resolving-System Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 zbwolc20131220 AR 6 2013 2 9 149-174 26 01 0206 1450705820 z1h 19-12-13 26 00 DE-206 56 Management accounting 26 00 DE-206 56 ERP 26 00 DE-206 56 BI 26 00 DE-206 56 change 26 00 DE-206 56 survey
allfieldsGer	10419/114586 hdl (DE-627)774890223 (DE-599)GBV774890223 DE-627 ger DE-627 rakwb eng M10 M15 M40 jelc Gullkvist, Benita M. verfasserin aut Drivers of change in management accounting practices in an ERP environment Benita M. Gullkvist 2013 graph. Darst. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP) system. Data was collected through an online survey questionnaire distributed to Finnish companies. Overall, the results of the PLS tests (n=70) provide significant support for the proposed model. Consistent with previous studies, time since ERP adoption appears to be a significant determinant of MA change, but the findings of this study also suggest that late adopters, that is, firms adopting an ERP system more recently, perceive greater changes in MA than early adopters. Further, the results indicate that global ERP implementations and use of business intelligence (BI) tools significantly relate to changes in MA practices. The implications of these results for practice and future research are discussed. Systemvoraussetzung: Acrobat Reader. Enthalten in International journal of economic sciences and applied research Kavala : Inst., 2008 6(2013), 2 vom: Sept., Seite 149-174 Online-Ressource (DE-627)582018072 (DE-600)2455837-0 (DE-576)286921812 1791-3373 nnns volume:6 year:2013 number:2 month:09 pages:149-174 http://www.ijesar.org/docs/volume6_issue2/erp_environment.pdf Verlag Volltext http://hdl.handle.net/10419/114586 Resolving-System Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 zbwolc20131220 AR 6 2013 2 9 149-174 26 01 0206 1450705820 z1h 19-12-13 26 00 DE-206 56 Management accounting 26 00 DE-206 56 ERP 26 00 DE-206 56 BI 26 00 DE-206 56 change 26 00 DE-206 56 survey
allfieldsSound	10419/114586 hdl (DE-627)774890223 (DE-599)GBV774890223 DE-627 ger DE-627 rakwb eng M10 M15 M40 jelc Gullkvist, Benita M. verfasserin aut Drivers of change in management accounting practices in an ERP environment Benita M. Gullkvist 2013 graph. Darst. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP) system. Data was collected through an online survey questionnaire distributed to Finnish companies. Overall, the results of the PLS tests (n=70) provide significant support for the proposed model. Consistent with previous studies, time since ERP adoption appears to be a significant determinant of MA change, but the findings of this study also suggest that late adopters, that is, firms adopting an ERP system more recently, perceive greater changes in MA than early adopters. Further, the results indicate that global ERP implementations and use of business intelligence (BI) tools significantly relate to changes in MA practices. The implications of these results for practice and future research are discussed. Systemvoraussetzung: Acrobat Reader. Enthalten in International journal of economic sciences and applied research Kavala : Inst., 2008 6(2013), 2 vom: Sept., Seite 149-174 Online-Ressource (DE-627)582018072 (DE-600)2455837-0 (DE-576)286921812 1791-3373 nnns volume:6 year:2013 number:2 month:09 pages:149-174 http://www.ijesar.org/docs/volume6_issue2/erp_environment.pdf Verlag Volltext http://hdl.handle.net/10419/114586 Resolving-System Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 zbwolc20131220 AR 6 2013 2 9 149-174 26 01 0206 1450705820 z1h 19-12-13 26 00 DE-206 56 Management accounting 26 00 DE-206 56 ERP 26 00 DE-206 56 BI 26 00 DE-206 56 change 26 00 DE-206 56 survey
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spellingShingle	Gullkvist, Benita M. jelc M10 26 Management accounting 26 ERP 26 BI 26 change 26 survey Drivers of change in management accounting practices in an ERP environment
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topic_title	M10 M15 M40 jelc 26 00 DE-206 56 Management accounting 26 00 DE-206 56 ERP 26 00 DE-206 56 BI 26 00 DE-206 56 change 26 00 DE-206 56 survey Drivers of change in management accounting practices in an ERP environment Benita M. Gullkvist
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title_full	Drivers of change in management accounting practices in an ERP environment Benita M. Gullkvist
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title_sort	drivers of change in management accounting practices in an erp environment
title_auth	Drivers of change in management accounting practices in an ERP environment
abstract	This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP) system. Data was collected through an online survey questionnaire distributed to Finnish companies. Overall, the results of the PLS tests (n=70) provide significant support for the proposed model. Consistent with previous studies, time since ERP adoption appears to be a significant determinant of MA change, but the findings of this study also suggest that late adopters, that is, firms adopting an ERP system more recently, perceive greater changes in MA than early adopters. Further, the results indicate that global ERP implementations and use of business intelligence (BI) tools significantly relate to changes in MA practices. The implications of these results for practice and future research are discussed.
abstractGer	This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP) system. Data was collected through an online survey questionnaire distributed to Finnish companies. Overall, the results of the PLS tests (n=70) provide significant support for the proposed model. Consistent with previous studies, time since ERP adoption appears to be a significant determinant of MA change, but the findings of this study also suggest that late adopters, that is, firms adopting an ERP system more recently, perceive greater changes in MA than early adopters. Further, the results indicate that global ERP implementations and use of business intelligence (BI) tools significantly relate to changes in MA practices. The implications of these results for practice and future research are discussed.
abstract_unstemmed	This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP) system. Data was collected through an online survey questionnaire distributed to Finnish companies. Overall, the results of the PLS tests (n=70) provide significant support for the proposed model. Consistent with previous studies, time since ERP adoption appears to be a significant determinant of MA change, but the findings of this study also suggest that late adopters, that is, firms adopting an ERP system more recently, perceive greater changes in MA than early adopters. Further, the results indicate that global ERP implementations and use of business intelligence (BI) tools significantly relate to changes in MA practices. The implications of these results for practice and future research are discussed.
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title_short	Drivers of change in management accounting practices in an ERP environment
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