جستجوی مقالات مرتبط با کلیدواژه « برنامه ریزی منابع سازمانی » در نشریات گروه « حسابداری »

This study seeks to discover the effect of Enterprise Resource Planning(ERP) implementation on Earnings quality. Earnings quality was measured based on the absolute value of discretionary accruals, which is the inverse measure of earnings quality. Discretionary accruals can be divided into short-term and long-term discretionary accruals, so this study examines ERP implementation effects on which part of the discretionary accruals.The study then seeks to examine whether the impact of ERP implementation on earnings quality improves in later years, for example, two years after implementation.  

To test the research hypotheses, the information of 117 companies listed on the Tehran Stock Exchange has been used and the effect of ERP implementing on earning quality in the years 2006 to 2018 in these companies was investigated. Year of implementation of ERP systems is the year in which financial modules are implemented. Hypothesis models of this research were tested using panel data and OLS regression. The Jones model was used to measure the absolute value of discretionary accruals and the Whelan model was used to calculate short-term and long-term discretionary accruals.  

The results of the first hypothesis test showed that ERP implementation had a negative and significant relationship with discretionary accruals and since the absolute value of discretionary accruals is an inverse measure of earnings quality, then ERP implementation has a positive and significant relationship with earnings quality. The second hypothesis test also confirmed that ERP implementation had a negative significant relationship with short-term discretionary accruals. But testing the third hypothesis did not confirm the significant relationship between ERP implementation and long-term discretionary accruals. Test of Fourth Hypothesis showed that the average of discretionary accruals decrease significantly two years after the ERP implementation compared to the two years before.  

The results of the tests generally showed that the implementation of ERP systems improves the earnings quality and its effect on working capital accounts, current assets and liabilities is more evident because it reflects short-term accruals. The effect of ERP implementation on short-term discretionary accruals is quite obvious and reduces the absolute value of short-term discretionary accruals significantly. But this study failed to show that the implementation of ERP systems has an impact on long-term discretionary accruals. The study also showed that the improvements made after the implementation of ERP and its positive impact on earnings quality become even more obvious on two or three years after the implementation of the ERP system The reason for this is that ERP implementation is very important in the correct collection of information, control of access level and entry of information as a process in the whole organization.

Lean production and enterprise resource planning systems are often quoted as being the two most important strategies for achieving competitive advantage in today’s global manufacturing environments. Though IT has traditionally been viewed as a contributor to waste within lean production, we suggest that modern developments in IT and the onset of hybrid ‘‘push-pull’’ production control mechanisms have allowed ERP and lean approaches to converge towards a state where ERP systems can in fact be used to support the deployment of lean practices. This paper analyses typical lean and ERP implementation processes contained within the scientific literature, and by further examining a concurrent implementation process in real-time, we develop and propose a process for ERP-based leanimplementations. Our findings suggest that the implementation of a contemporary ERP system can act as a catalyst for the application of lean production practices.

Today there is a rapidly changing business world. Therefore most of the growing Enterprises are moving towards Enterprise Resource Planning (ERP) systems in order to integrate their business units. Implementing this systems have a great impact on the performance of that Enterprises. The objective of this paper is investigating the impact of Enterprise Resource Planning (ERP) Systems on the effectiveness of internal controls over financial reporting. The sample include 120 Firm-yaer observations during 2008 to 2012. The hyposis tested using probit regression model. The result suggest that ERP - implementing firms are less likely to report internal control weaknesses (ICW) than a matched control sample of non – implementing firm. Furthermore firms with M&A activity، losses، lower market value، lower ERP age are less likely to relate to lower level of internal control weaknesses.