A RESEARCH FOR THE PURPOSE OF DETERMINING THE IMPORTANCE OF ENTERPRISE RESOURCE PLANNING MANAGEMENT ACCOUNTING

Year 2016, ICAFR 16 Özel Sayısı, 282 - 289, 01.10.2016

Emin Yürekli Abdulkadir Şahiner

Abstract

In information technology topic, progress made in recent years, it is that exchange information with each other to increase the coordination of all areas of activity, and business technology for the corporate business strategy and to take appropriate and right decisions. This situation to management, decision-making and concurrency in control activities, provide very important opportunities and strategy formulation as being dominated by the situation immediately

Keywords

Enterprise Resource Software, Management Accounting, Information Technology

KURUMSAL KAYNAK PLANLAMASININ YÖNETİM MUHASEBESİ AÇISINDAN ÖNEMİNİ BELİRLEMEYE YÖNELİK BİR ARAŞTIRMASI

Abstract

Bilgi teknolojileri konusunda, son yıllarda kaydedilen gelişmeler, işletmelerin bütün faaliyet alanlarının birbirleriyle olan bilgi alışverişinde koordinasyonu artırıcı ve kurumsal işletme stratejilerini uygun ve doğru kararlar alabilme sağlayan işletme teknolojileridir. Bu da yönetime, karar verme ve kontrol faaliyetlerinde eşzamanlılık, anında duruma hâkim olma ve strateji belirleme gibi çok önemli olanaklar sağlamaktadır.

Keywords

Kurumsal Kaynak Yazılımları, Yönetim Muhasebesi, Bilgi Teknolojileri

References

• Asl, M. B., Khalilzadeh, A., Youshanlouei, H. R., & Mood, M. M. (2012). Identifying and ranking the effective factors on selecting Enterprise Resource Planning (ERP) system using the combined Delphi and Shannon Entropy approach. Procedia- Social and Behavioral Sciences, 41, 513-520.
• Babaei, M., Gholami, Z., & Altafi, S. (2015). Challenges of Enterprise Resource Planning implementation in Iran large organizations. Information Systems, 54, 15-27.
• Chang, H. H. (2006). “Technical and management perceptions of enterprise information system importance, implementation and benefits”. Journal,16(3), 263-292. Information Systems
• Dalğar, H. (2012). “İşletmelerde Maliyet Muhasebesi İle Entegre Üretim Takip Sisteminin Oluşturulması: Bir Vaka Çalışması”.Muhasebe ve Finansman Dergisi, 56, 29-50.
• Dechow, N., & Mouritsen, J. (2005). Enterprise resource planning systems, management control and the quest for integration. Accounting, organizations and society, 30(7), 691-733.
• Demir, V. & Bahadır, O. (2006). Kurumsal Kaynak Planlaması Sistemlerinin Maliyetlere ve İşletme Performanslarına Etkileri.Muhasebe-Bilim Dünyası Dergisi,8(3), 57- 70.
• Drucker, P. F. (1996). Yönetim Uygulaması, (Çev. E. Sabri Yarmalı).İstanbul: İnkılap Kitabevi.
• Elliot, G. & Starkings, S. (1998). Business Information Technology Systems, Theory and Practice. United Kingdom: Addison Wesley Longman Limited
• Erdil, A., Başlıgil, H. “Kurumsal Kaynak Planlamanın Endüstriyel İşletme Bünyesinde Kurulması-Kurulumunda Karşılaşılan Sorunlar Ve Çözümleri”. XI. Üretim Araştırmalar Sempozyumu, 23-24 Haziran 2011
• Granlund, M., & Malmi, T. (2002). Moderate impact of ERPS on management accounting: a lag or permanent outcome?. Management accounting research, 13(3), 299-321.
• Grant, D., & Tu, J. (2005). A framework for ERP integration. In 7th International conference on enterprise information systems, Miami, May 24–29.
• Grant, D., Hwang, Y., & Tu, Q. (2013). An empirical investigation of six levels of enterprise resource planning integration. Computers in Human Behavior, 29(6), 2123-2133.
• Hwang, Y. (2014). User experience and personal innovativeness: An empirical study on the Enterprise Resource Planning systems. Computers in Human Behavior, 34, 227-234.
• Kallunki, J. P., Laitinen, E. K., & Silvola, H. (2011). Impact of enterprise resource planning systems on management control systems and firm performance. International Journal of Accounting Information Systems, 12(1), 20-39.
• Mahendrawathi, E. R. (2015). Knowledge Management Support for Enterprise Resource Planning Implementation.Procedia Computer Science,72, 613-621.
• Otley, D. (2016). The contingency theory of management accounting and control: 1980– 2014. Management Accounting Research.
• Poston, R. & Grabski, S. (2001). Financial impacts of enterprise resource planning implementations.International Journal of Accounting Information Systems,2(4), 271-294.
• Rom, A., & Rohde, C. (2007). Management accounting and integrated information systems: A literature review. International Journal of Accounting Information Systems, 8(1), 40-68.
• Somers, T. M., & Nelson, K. (2001, January). The impact of critical success factors across the stages of enterprise resource planning implementations. In System Sciences, 2001. Proceedings of the 34th Annual Hawaii International Conference on (pp. 10-pp). IEEE.
• Sweat J.;”Enterprise application Suites are Become a Focal Point of Business and Tecnology Planning”, Information Week, V: 704.
• Tan Yu Ho (2006), Master’s Thesis in Accounting, Swedish School of Economics and Business Administration, 46.
• Yereli, A. N. (2007). Yeni Nesil Kurumsal Kaynak Planlaması Sistemi'nin Yönetim Muhasebesi Açısından Değerlendirilmesine Yönelik Bir Araştırma. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi,14(2), 65-80.
• Yılmaz, B. (2009). “İşletmelerde Kurumsal Kaynak Planlaması Uygulamalarında Kritik Başarı Faktörleri”, SÜ İİBF Sosyal ve Ekonomik Araştırmalar Dergisi, 16, 475- 489.
• Yeh, C. H., & Xu, Y. (2013). Managing critical success strategies for an enterprise resource planning project. European Journal of Operational Research, 230(3), 604-614.
• Yükçü, S. & Atağan, G. 2010. “Muhasebenin Mühendislik Boyutu: Ürün Ağacı Ve Rota Uygulaması”.Mali Çözüm Dergisi / Financial Analysis, 102, 21-38