商务英语毕业论文范文

　　From this preliminary research a number of suggestions for future research and teaching have been inferred along three themes. The first is for a detailed examination of exactly how computerisation and ERP systems can improve capital budgeting and management accounting. There is need for more understanding of ERP systems, and how they relate to the existing management accounting techniques and more importantly identification of the common functionalities. There is also a need to understand how ERP systems are implemented, the time required and the costs and benefits from the various modules and various management accounting techniques. The strategic importance of ERP needs to be established. Is it necessary or an alternative to other forms of computerisation? The answer to this question requires detailed, longitudinal field work. The research to date on ERP has largely been done without detailed understanding of the system processes. In the past ERP systems were considered “black boxes” that would have some impact on management accounting. The initial step in further research would be to carefully examine the functionality of ERP systems, particularly, in regard to management accounting. This should be done with colleagues in the information technology department/school, ERP vendors, and vendors offering management support systems such as Hyperion. Then there is the requirement to track the computerisation and ERP use at a group of companies longitudinally to understand how computerisation, including ERP systems, impacts management accounting and creates competitive advantage. Public information would be available, but also there would be the need to contact persons from the CFO area as well as persons in the IT area of the sampled companies.

　　The second theme for future research is an advocacy role for researchers, which may be a problem. However, if we consider management accounting to be an applied science like medicine, then like medical researchers we need to advocate. James McKinsey (1922) advocated budgeting, and founded the consulting company that has his name, McKinsey and Associates. Similarly, it was Cooper and Kaplan (1988) and Kaplan and Norton (1992) who, respectively, established activity-based costing and the balanced scorecard as management accounting techniques.