商务英语毕业论文范文

　　Scapens and Jazayeri (2003, pp. 224-229) judged the ERP system to have led to a number of changes to management accounting, i.e., the elimination of routine jobs, the development of accounting knowledge in line managers, the production of more forward looking information, and a wider role for management accountants. More specifically, Scapens and Jazayeri (2003, p. 224) state that the move from record-keeper to internal consultant requires management accountants to acquire new skills. Rather than information reporters, management accountants need to be sales persons and change agents. In their view management accountants need to sell ideas for accomplishing strategy with information. Scapens and Jazayeri (2003, p. 226) were not convinced that ERP systems drive the change in management accounting. Overall their findings were unclear in suggesting causes of the changes to management accounting.

　　Dechow and Mouritsen (2005) studied two Danish organizations to understand the impact of ERP systems on integration and control. They found that ERP systems “are highly involved in transforming and establishing management control agendas through concerns for integration.” (pp. 724-725). In particular, Dechow and Mouritsen concluded that integration is not a solution but rather a means by which to problematize through the process. They noted that this represented a way of transporting information across localities in such a way that suited the needs and requirements of different parties and different times.

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　　2.4 Summary of findings from prior literature

　　Overall the findings from prior literature on the impact of ERP systems on management accountants do not completely agree that ERP systems will change the work of management accountants in particular ways. Nevertheless the prior literature suggests that management accountants will be less likely to do routine tasks and more likely to be involved with analysis. Similarly, the prior studies suggest that the output of managementaccountants will likely be more precise, more accurate and produced more frequently.