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Exploring accountants’ perceptions about the impact of ERP Information Systems on management accounting and product costing processes

Part of : Αρχείον οικονομικής ιστορίας ; Vol.XXVI, No.2, 2014, pages 57-78
Issue:
Vol.XXVI, No.2, 2014
Pages:
57-78
Author:
Abstract:
This study aims to explore accountants’ perceptions about the impact of ERP Information Systems on management accounting and, more specifically, on product costing processes, in very small and small companies. A convenience sample of 32 very small and small Greekcompanies participated in the questionnaire survey. Most of the companies implement ERP, especially, for product costing only during the last 5 or less years, thus, the experience on ERP use for product costing and its potential benefits can be regarded as relatively limited. Costing is one of the main operations that ERP is used, while Stock – Purchases and Payroll operations are the most important. The most significant benefits from ERP usage are the reduction of the time spent on accounting reports, the faster communication with other company departments and the reduction of the time spent on data analysis. The accounting methods and practices for whichERP was almost a lot important were, inter alia, Cost per production order, Multiple costing scenarios and what-if scenarios, Overheads allocation to responsibility centers.
Subject:
Subject (LC):
Keywords:
Enterprise information system, Product costing, Small and very small companies
References (1):
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