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| Author: | Hyvonen, T. |
| Title: | Management accounting and information systems: ERP versus BoB |
| Journal: | European Accounting Review
2003 : VOL. 12:1, p. 155-174 |
| Index terms: | RESOURCE MANAGEMENT CORPORATE PLANNING ACCOUNTING INFORMATION SYSTEMS |
| Language: | eng |
| Abstract: | The purpose of this study is to compare the use of enterprise resource planning (ERP) and best of breed (BoB) standalone systems in practice. The data for the study were collected through a postal questionnaire in 300 large and middle-sized industrial units in Finland. The questionnaire addressed questions concerning IS implementation (why, how and by whom the IS project was introduced), management accounting function, and the use of advanced management accounting techniques. The results obtained indicate that financial departments have been more interested in traditional BoB systems, while other departments have concentrated more on ERP solutions. |
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