商务英语毕业论文范文

　　However, there is no conclusive evidence to support these expectations from the research on how ERP systems impact capital budgeting, budgeting, and other components of a management accounting process. In summary, there is confusion in the literature as to the potential for ERP systems to change management accounting and a lack of clear identification of the changes that have actually occurred. Burns and Scapens, (2000) suggest that perhaps, management accounting will take longer to reflect changes because of institutional forces.

　　3. Research Method

　　3.1 Background to the research approach

　　This preliminary study will be guided by the literature, which contains substantial ambiguity about the impact of ERP systems on management accounting. Although the focus of this study relates to the process of management accounting, special attention is devoted to the impact of ERP systems on capital budgeting as a specific and important management accounting technique.

　　In committing to investments with returns that come later, capital budgeting has the inherent challenge of dealing with uncertain future events. In addition, the economic effects of capital projects are difficult to track to future revenues, expenses and costs because the spreadsheets that have been used for analysis are not typically connected to the company’s accounting and operating systems, past, present, or future. This has resulted in the sometime approval of the wrong projects, and more importantly the inability to ascertain what the implemented projects will accomplish in terms of revenues, costs, expenses, and resulting profits. According to Cook et al. (2000), these shortcomings in capital budgeting techniques can potentially be reduced or eliminated with the increasingly prevalent ERP systems.