Zmiany zachodzące w pomiarze dokonań i raportowaniu wewnętrznym przedsiębiorstw w konsekwencji wdrożenia systemów ERP

Abstract

Integrated information systems bring about revolution in practically all business areas of an enterprise. Therefore, ERP systems play a special role in management accounting and among specialists providing information necessary for managing an organization. This study seeks an answer to the question whether the use of an ERP system in an enterprise makes its management accounting more innovative and contributes to the implementation of new, innovative management accounting tools and methods. Based on the analysis of case studies involving six enterprises owned by international corporations the ERP effect on the shape of management accounting and its practices in the enterprises will be evaluated. The study, confirming the earlier findings, is consistent with the stream of research into the ERP impacts on management accounting.