檢索實(shí)習(xí)報(bào)告--探究mrp系統(tǒng)在財(cái)務(wù)管理中的應(yīng)用效果及影響-wenkub
2023-04-07 09:42:14 本頁面
【正文】 ance), Marc Bollecker, (University of Haute Alsace, Mulhouse, France and CESAG, EM Strasbourg Business School, Strasbourg, France)Citation:Wilfrid Azan, Marc Bollecker, (2011) Management control petencies and MRP: an empirical analysis in France, Journal of Modelling in Management, Vol. 6 Iss: 2, 199Keywords:Accounting, Competencies, MRP, Information systems, Management controllersArticle type:Research paperDOI:(Permanent URL)Publisher:Emerald Group Publishing LimitedAbstract:Purpose – The present paper seeks to address the issue of MIS where developments in IT have had a significant impact on petencies. Design/methodology/approach – This paper explores this notion which has received little coverage in IS literature to date, with a focus on the field of accounting and management control. Many authors have voiced their uncertainty about how the control function will evolve in the future. In effect, IS developments challenge controllers39。 Spring2011, Vol. 25 Issue 1, p3778, 42p, 1 DiagramDocument Type: ArticleSubject Terms: *LITERATURE reviews*ENTMRPRISE resource planning*INFORMATION resources*AUDITING*CRITICAL success factor*MANAGEMENT controlsAuthorSupplied Keywords: information securityinternal controlISO 17799SarbanesOxleyAbstract: MRP systems are typically the largest, most plex, and most demanding information systems implemented by firms, representing a major departure from the individual and departmental information systems prevalent in the past. Firms and individuals are extensively impacted, and many problematic issues remain to be researched. MRP and related integrated technologies are a transformative force on the accounting profession. As the nature of business evolves, accounting expertise is being called on to make broader contributions such as reporting on nonfinancial measures, auditing information systems, implementing management controls within information systems, and providing management consulting services. This review of MRP research is drawn from an extensive examination of the breadth of MRPrelated literature without constraints as to a narrow timeframe or limited journal list, although particular attention is directed to the leading journals in information systems and accounting information systems. Early research consisted of descriptive studies of firms implementing MRP systems. Then researchers started to address other research questions about the factors that lead to successful implementations: the need for change management and expanded forms of user education, whether the financial benefit outweighed the cost, and whether the issues are different depending on organizational type and cultural factors. This research encouraged the development of several major MRP research areas: (1) critical success factors, (2) the organizational impact, and (3) the econ
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