商务英语毕业论文范文

　　There is another important inference to be gleaned from this preliminary survey.

　　Prior to ERP systems, the main systems were owned by the CFO’s unit. With ERP systems, the CFO is just one of the many owners, and management accountants must start accessing information produced by these others systems, which are integrated with management accounting systems, to assist management. Some respondents referred to these changes, especially to increased non-financial information. In other words, management accounting must move beyond accounting systems.

　　This research has limitations. The sample is not large, and the respondents may have biased and defective memories. Admittedly, the best method for studying management accounting change is longitudinal. However, archival data for longitudinal studies are very difficult to obtain and studies themselves are time consuming. This preliminary study suggests that such longitudinal studies would be valuable.

　　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.