商务英语毕业论文范文

　　3.2 Research Design

　　Most of the earlier research on the impact of ERP systems on management accounting have been field studies. Additionally, given the lack of conclusive findings in the literature about the impact of ERP this research will employ a survey of large corporations incorporating open-ended questions about changes in capital budgeting and other management accounting practices. However, it is proposed that this will be an exploratory study given that there is uncertainty as to whether there have been any significant changes to management accounting with greater use of ERP systems.

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　　3.3.1 The sample

　　This exploratory study of the impact of ERP on management accounting was tested with Australian companies of sufficient size to have acquired ERP systems in the past 10 years. The sample consisted of 105 companies among the ASX-listed companies with sales of more than $400 million according to DatAnalysis The companies represented classified industry groups including: automobiles and components; capital goods; chemicals; commercial services and supplies; construction materials; consumer durables and apparel; container and packaging; energy; food, beverage and tobacco; food and staples; hotels, restaurants and leisure; media; metals and mining; paper and forest products; retailing; software and services; telecommunication services; transportation; and utilities.

　　Larger firms tend to implement ERP systems for two reasons: their size indicates they can afford the required monetary outlays and they require the systems to look after their extensive and routinized transactions. Capital budgeting was deemed important for the above industries, which tend to be capital intensive. The Chief Financial Officers (CFOs) of the companies were identified through DatAnalysis in order to telephone them to verify the incumbent CFO, exact name and title, address, and telephone number. New Zealand and foreign headquartered companies were eliminated because of the expected difficulty in gaining responses. In addition, companies were dropped from the sample where the CFO could not be identified or verified. This process resulted in a reduction of the sample size from 105 to 90 companies ranging in size from $400 million to $34 billion in sales.