商务英语毕业论文范文

　　Some of the companies identified by Hope and Fraser (2003) -- for example, the Scandinavian bank, Svenska Handelsbanken, -- abandoned budgeting before ERP systems. This suggests that, for those companies, ERP systems would not have been essential for effectiveness without budgeting. Perhaps, ERP systems will allow contemporary companies, with ERP system, to be effective without budgeting. The impact of ERP systems on budgeting is still an empirical question.

　　It was noted from the findings of Cook et al. (2000) and Hope and Fraser (2001, 2003) that there was a lack of empirical studies on the impact of information technology on capital budgeting. Additional empirical testing was provided by Granlund and Malmi (2002). Following from Kaplan and Cooper (1998) they noted the “lack of studies examining the organizational and behavioural aspects of these systems” (p.300). Their purpose was “to examine the effects of integrated, enterprise-wide information systems on management accounting and management accountants’ work.” As they concluded there was “no scientific evidence on the research topic” they decided to use an exploratory field study to provide “insights” for subsequent research. Sixteen persons were interviewed at 10 large almost exclusively SAP R/3 adopters. They found no major direct or indirect impacts of ERP on management accounting systems (p. 309). The changes that did occur did not lead to changes in the logic of management accounting systems.

　　2.3 ERP and its impact on the work of management accountants

　　Although none of the recent studies on the impact of ERP systems have indicated changes to management accounting systems, there have been some studies that indicated effects on the work of management accountants. For example, Burns and Baldvinsdottir(1999), Coglio (2003), Quattrone and Hopper (2001, 2005), Granlund and Malmi (2002), Baxendale and Jama (2003), Meall (2003), Scapens and Jazayeri (2003), and Dechow and Mouritsen (2005) have addressed the effects of changes to management accounting systems. Each of these studies will be discussed briefly below.