【文章內(nèi)容簡介】 Hope and Fraser 2001 as to why existing budgeting processes are failing　　 few panies are satisfied with their budgeting processes　　 far too much time is spent on budgeting and too little time is spent on strategy　　 Financial capital is now a small part of market value　　 Budgeting is expensive and adds little value either to the pany or its users Hope and Fraser 2001 pp 78 　　They claimed that hierarchical panies have devolved to networks where the planning capacity and control inherent in budgeting can be acplished by other means Hope and Fraser 2003 p 108 ERP systems which they label enterprisewide information systems are important for eliminating budgeting particularly when acpanied by the balanced scorecard shareholder value models such as EVA activitybased costing and management rolling forecasts and benchmarking Hope and Fraser 2001 pp 56 Some of the panies identified by Hope and Fraser 2003 for example the Scandinavian bank Svenska Handelsbanken abandoned budgeting before ERP systems This suggests that for those panies ERP systems would not have been essential for effectiveness without budgeting Perhaps ERP systems will allow contemporary panies 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 p300 Their purpose was to examine the effects of integrated enterprisewide 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 R3 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 　　23 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 belowIn a field study of a single pany Burns and Baldvinsdottir 1999 observed that SAP centralized the accounting function and decentralized control to many people in the pany who became hybrid accountants The traditional core activity of management accountants posting the books was delegated to others in the pany They cite the director of finance saying They may post the odd correctional entry In fact some analysts arent allowed to post They generally are analytical people rather than analytical accountants Management accountants have bee analysts　　Caglio 2003 studied an Italian pany to understand how the implementation of an ERP system challenges the definition of the expertise and roles of accountants Caglio pp 140141 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 [panies] The case studies were conducted over 12 months at multi national panies that were implementing SAP systems pp 410411 One study included various hierarchical levels and locations in a large American multinational pany Twenty managers were interviewed The other study was the sales and distribution function of the European headquarters of a Japanese multinational pany Twelve managers were interviewed in this second study 　　Quattrone and Hopper 2001 pp 420426 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 reconceptualize accounting and control p 430 In a later paper dealing with the same two subject organizations Quattrone and Hopper 2005 p 760761 concluded each organization adopted different strategies which resulted in different configurations implementations and usages of the ERP system Granlund and Malmi 2002 mentioned earlier also studied the effects of ERP systems on management accountants work with preliminary and brief field studies at 10 panies The working hypothesis that ERP systems would allow management accountants to devote more time to business analysis was supported by five of the 10 panies p 311 　　Baxendale and Jama 2003 from an assessment of ERP system fun