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商务英语毕业论文范文

2010-12-24 21:49| 发布者: 伽奇·胡| 查看: 1065| 评论: 0

  Third, there is an opportunity to instruct students on capital budgeting and management accounting in an ERP environment. It is likely that the simulation of a company and its ERP system would be needed to adequately prepare students for this change in environment. The pre-ERP approach to management accounting as paper andpencil or Excel calculations would need to be replaced with the ERP approach to management accounting recognising ERP as a process within a set of systems.

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  References

  Baxendale, S. J. and Jama, F. (2003), “What ERP can Offer ABC, Strategic Finance,” Issue 2, pp. 54-57.

  Burns, J. and Baldvinsdottir, G. (1999), Hybrids” The Changing Roles of Accountants in Stam plc,” Working paper, University of Manchester. Cited in Scapens and Jazayeri (2003).

  Burns, J., and Scapens, R.W., (2000), “Conceptualizing management Accounting Change: An Institutional Framework,” Management Accounting Research, pp.3-25.

  Caglio, A., (2003), “Enterprise Resource Planning Systems and Accountants: Towards Hybridization?” European Accounting Review, pp. 123-153.

  Cooper, R. and Kaplan, R.S., (1988), “Measure Costs Right: Make the Right Decisions,” Harvard Business Review, September-October, pp. 96-103.

  Davenport, T.H., (1998),“Putting the Enterprise into the Enterprise System, Harvard Business Review, Jul-August, pp. 121—131.

  Dechow, N., and Mouritsen, J., (2005), “Enterprise Resource Planning Systems, Management Control and the Quest for Integration,” Accounting, Organizations and Society, pp. 691-733.

  Granlund, M. and Malmi, T, (2002), “Moderate Impact of ERPS on Management Accounting: A Lag or Permanent Outcome?” Management Accounting Research, pp. 299-321.

  Hope, J. and Fraser, R., (2001), “Beyond Budgeting, White Paper,” CAM-I Beyond Budgeting Round Table, May.

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