Please use this identifier to cite or link to this item: http://ir.lib.seu.ac.lk/handle/123456789/753
Title: The Impact of enterprises resource planning system on capital budgeting (Special Reference in Sri Lankan Organizations)
Authors: Kaluarachchi, D.G.P.
Haleem, A.
Issue Date: 17-Jan-2014
Publisher: South Eastern University of Sri Lanka
Citation: Proceedings of the Second Annual Research Conference 2013 on "Emergence of Novelty in Business Management, pp 65- 77
Abstract: Purpose – the purpose of this paper is to provide further investigation of the impact of Enterprises Recourse Planning System o Capital Budgeting. It aims at implementing ERP System changes the Capital Budgeting functions and discusses how the role of management accountants and their work tasks in ERP implementation. Design/methodology - A survey was conducted to conduct to collect data on several aspects of Capital Budgeting and the role of management accountants and their work tasks in ERP implementation. Design/methodology - A survey was conducted to conduct to collect data on several aspects of Capital Budgeting and the role of management accountants and their work tasks in ERP implementation. Findings - Results indicate that ERP system have had an impact on capital budgeting. System provides more real-time and accurate information to budgets and reports, and organizations have also introduced advanced management accounting techniques after the implementation As regards the time use of controllers the results exhibit that the respondents have used less time on budgeting after the ERP implementation. Finally, controllers in the study consider that the implementation of ERP system has made skills such as IT skills and knowledge of other functional areas more important. Capital Budget, Managements Accounts
URI: http://ir.lib.seu.ac.lk/handle/123456789/753
ISSN: 2279-1280
Appears in Collections:2nd Annual International Research Conference - 2013

Files in This Item:
File Description SizeFormat 
8 Pages 65-77 Proceeding 2014.03.14 (Final Version)-8.pdf223.82 kBAdobe PDFThumbnail
View/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.