ERP系统实施对会计信息的影响外文翻译.docx
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ERP系统实施对会计信息的影响外文翻译.docx
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ERP系统实施对会计信息的影响外文翻译
本科毕业论文(设计)
外文翻译
外文题目TheEffectofERPSystemImplementationsontheUsefulnessofAccountingInformation
外文出处NorthCarolinaStateUniversity
外文作者JosephF.Brazel,LiDang
原文:
Theremainderofthispaperisorganizedasfollows.Thenextsectiondiscussesthebackgroundandrelatedresearchanddevelopshypotheses.SectionIIIdiscussesthesampleselectionandtheresearchdesign.SectionIVpresentsresultsandSectionVoffersconclusionsandimplications.
II.BACKGROUNDANDHYPOTHESESDEVELOPMENT
ERPSystemImplementations
ThedecisiontoimplementanERPsystemrepresentsasignificantinvestmentoffirmresources.ERPsystems,soldbyvendorssuchasSAPAGandOracleCorporation,typicallycost$15millionandimplementationstake,onaverage,21monthstocomplete(O’Leary2000).Theimplementationcostsrisetoupwardsof$100millionforlargeinternationalcorporations(Davenport1998).Inaddition,substantialannualcostsareincurredtomaintainandperiodicallyupdatethesystem.
Overthepastdecade,corporationshaveexperiencedbothsuccessfulandunsuccessfulERPimplementationsandthebenefits,complexities,andrisksofERPsystemshavebeendocumentedinthepopularpress(e.g.,Bartholomew1997).Recently,themajorityofERPsystemspresscoveragehasbeendevotedtoOracle’sacquisitionofrivalPeopleSoftInc.anditsbattlewithindustryleaderSAPAGformarketshare(e.g.,BankandClark2004;BankandBosket2005).
EmpiricalresearchrelatedtoERPsystemimplementationscanbedividedintothreeresearchstreams.First,giventheformidablechallengeposedbyERPsystemimplementations,studieshaveidentifiedfactorswhichpositivelyinfluencethesuccessfulnessofaninstallation.Forexample,StratmanandRoth(2002)attempttoexplainimplementationsuccessthroughan“ERPCompetence”modelcomprisedoforganizationalaptitudessuchasexecutivecommitmentandchangemanagement.Mabertetal.(2003)findthatERPadoptionsthataremanagedon-timeand/orunder-budgettypicallyareassociatedwithmoreextensivepre-implementationplanningandlesssystemconfiguration.BradfordandFlorin(2003)drawuponDiffusionofInnovationandInformationSystemsSuccesstheoriestodeterminethatthelevelofemployeetrainingintheERPsystemandcompetitivepressuretoadoptthesystempositivelyimpactimplementationperformance.
AsecondresearchstreamsuggeststhatthemarketreactspositivelytoERPsystemadoptionannouncementsanddeemstheirimplementationasanadditiontothemarketvalueofthefirm.Hayesetal.’s(2001)archivalresultsshowapositivestandardcumulativeabnormalreturnforasampleofERPsystemadoptionannouncements.TheyconcludethatinvestorsexpectfuturepositivenetcashflowstoarisefromERPsystemimplementations.Usingexperimentalmethods,Huntonetal.(2002)findanalystspositivelyrevisetheirearningsforecastsafterreceivingERPadoptionannouncements.Thesefindingsillustratethatinvestorexpectationsareconsistentwithanecdotalevidencedocumentingthepotentialadvantages(e.g.,provisionofreal-timedata,improvedcustomerrelations,shortenedcycletimes)ofERPsystems(e.g.,Brown1997;Gloveretal.1999;Wahl2000).
Third,researchstudieshaveinvestigatedwhethertheimplementationofanERPsystemleadstoimprovedoperationalperformance.Thesestudies,usingaccounting-basedperformancemeasures(e.g.,financialratios),havegenerallyfoundmixedresultsrelatingtothelinkbetweenERPadoptionandpost-implementationfirmperformance(e.g.,PostonandGrabski2001;Hittetal.2002;Huntonetal.2003;Nicolaou2004;Wieretal.2005).However,theseresearchersfindthatpositiverelationshipsbecomemoreevident:
twotothreeyearsafterimplementation,whencomparingperformancebetweenadoptersandnon-adopters,whenERPadoptersalsousenonfinancialperformanceincentivesinexecutivecompensationcontracts,andwhencontrollingfortheERPsystemvendorusedandERPsystemmodulesinstalled.
ThecommonalityinthepreviousresearchstreamsisthecrucialroleaccountinginformationplaysinanERPsystemenvironment.ForERPsystemadopters,thesystemisresponsibleforproducingtheaccountinginformation(e.g.,financialstatements)usedto:
measureERPsystemimplementationsuccess,provideexternaluserswithfinancialinformation,anddetermineoperationalperformance.WhileERPsystemadoptionsmayaffectfirmperformancethatisdescribedbyfinancialstatements,whetherthesesystemsaffecttheusefulnessoftheaccountinginformationitselfisunknown.FASB(1978,2)statesthat“financialreportingshouldprovideinformationthatisusefultopresentandpotentialinvestorsandcreditorsandotherusersinmakingrationalinvestment,credit,andsimilardecisions.”Thus,alogicalextensionofextantresearchistoinvesti
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- ERP 系统 实施 会计信息 影响 外文 翻译