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
