商务英语毕业论文范文

　　In a field study of a single company, Burns and Baldvinsdottir (1999) observed that SAP centralized the accounting function and decentralized control to many people in the company who became “hybrid accountants”. The traditional core activity of management accountants, posting the books, was delegated to others in the company. They cite the director of finance saying: “They may post the odd correctional entry. In fact some analysts aren’t allowed to post. They generally are analytical people rather than analytical accountants.” Management accountants have become analysts.

　　Caglio (2003) studied an Italian company to understand how the implementation of an ERP system challenges the definition of the expertise and roles of accountants. Caglio (pp. 140-141) found three structurational characteristics that jointly materialized during the project:

　　- a higher degree of standardization of accounting activities and practices;

　　- a stronger need for integration and interfunctional collaboration; and

　　- a more prominent role for the accounting department in the management of the new IT system.

　　Quattrone and Hopper (2001, p. 403) undertook two case studies of ERP implementations to obtain insights into how new systems give rise to multiple spaces and times within [companies].” The case studies were conducted over 12 months at multi national companies that were implementing SAP systems (pp. 410-411). One study included various hierarchical levels and locations in a large American multinational company. Twenty managers were interviewed. The other study was the sales and distribution function of the European headquarters of a Japanese multinational company. Twelve managers were interviewed in this second study.

　　Quattrone and Hopper (2001, pp. 420-426) found that with the implementation of the ERP system, control went from a single point or “totalitarian” view of control with the controller during periodic reporting to a multiplicity of loci of control available at anytime. Anyone with access to an ERP system can “exert control as they wish, slicing and dicing the organization and information, and defining what should be controlled, how and why, differently.” They add that, “integrated business functions decide what is best for each business area and accountants analyze how this can be obtained.” They conclude that if the centres of control are changed as with ERP implementations, it is necessary to re-conceptualize accounting and control (p. 430).