Purpose - The purpose of this paper is to discuss the impact of an Enterprise Resources Planning (ERP) system on the role of accountants, to provide job qualifications for their reference. Design/methodology/approach - This research adopts the case study method, using on-the-spot interviews and a questionnaire to find out the effects of an ERP system on the role of accountants. Findings - The role of accountants is mainly to be transaction data handlers and financial report providers. Clearly, accountants must have certain degree of knowledge in the realm of traditional finance accounting. In addition, accounting supervisors think implementing an ERP system changes the role of accountants. Research limitations/implications - The data collected by the authors are mainly from the Shanghai Financial Center and regional businesses in Shanghai, Beijing and Taiwan. The authors are only able to study the impact of ERP systems on the role of accountants in the short-term rather than in the long-term. Originality/value - It is widely accepted that an ERP system is more than just an accounting information system, so implementing an ERP system will not necessarily promote the positions of the accounting department and accountants on the subjective cognition of accountants. Accountants need to have knowledge of financial accounting, IT and management after ERP implementation
The manufacture of high-quality cars at comparatively low-cost has gradually become the mainstream. Our study designs a set of integrated time-driven-activity-based costing (TDABC) of performance-oriented systems using the bottleneck-breaking concept of theory of constraints (TOC). We use it to provide timely and relevant information on operation resources and cost management, which is an urgent issue. Through applications of TOC to TDABC, we further integrate cost concepts into the information system of the enterprise to achieve the following objects: First, the company can concentrate its limited resources on the main problem of bottleneck operations to effectively solve the inconsistency between individual departments and overall objects of the company. Second, in business process management, the company leads all operation processes to follow three major performance indicators. Third, the production-planning units are assisted in applying the specifications and definition of product to the manufacturing cost analysis of new product development. Fourth, in the delivery time, the production and management units are assisted in giving priority to the bottleneck operations when facing rush orders. Finally, in process improvement, improving bottleneck operations fast is the key for overall profits of the corporation.
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