Reading...
Play button
Play button
Use LEFT and RIGHT arrow keys to navigate between flashcards;
Use UP and DOWN arrow keys to flip the card;
H to show hint;
A reads text to speech;
23 Cards in this Set
- Front
- Back
|
What does the contingency theory assume?
|
- the bigger the organisation the more diversified its activities are
- the more decentralised it will tend to be |
|
|
What is coupled with geographical distribution?
|
Growth and activity diversitfication of the organisation
|
|
|
Why do remotely accessible, shared databases seem ideal for MCS in globally distributed organisations?
|
They transmit and disseminate real-time performance-related information across the organisation
|
|
|
For an ERP to become operative what does it require to be?
|
An organisation specific customisation and this calls for changesin teh organisation itself
|
|
|
How does ERP affect responsibilty accounting?
|
- Organisation becomes a-centred
- Responsibility and controlability become distributed |
|
|
What is ERP based on?
|
- integration of information sources
- multiple/distributed data entry/analysis points |
|
|
Can cultural difference affect the implementation of ERP?
|
Yes --> Think Pink v Sisteract
influence/involvement LTO/STO |
|
|
How did the role of management accountants change?
|
- Data became more visible and mobile
- Data was easily traced to individual actions - ERP demanded change but it was also rigid - So management accountants affected the implementation of ERP - New Roles: Management accountants provided support and training |
|
|
What is ERp's main structural change?
|
Replacing functional systems with a stadardised company-wide system. The purpose of this being that the different departments can easily share infomation with each other
|
|
|
What is a problem with commoditised ERP?
|
They have rigid templates with regard to assumed organisational structure, function and scope
|
|
|
Why have many ERP implementations failed?
|
The costs accrued and managerial efforst required for the implementation of rigis and complex "best practices" was too high
|
|
|
What are the themes that emerged from ERP implementation?
|
- Increased visibility
- Locus of authority - Mediation of work using ERP - Skills of accountants - Abstraction and embodiment |
|
|
What does the "increased visibility" theme mean?
|
There is an ability to see more comprehensive representations of the company which is an improvement and enablement for management
|
|
|
What is an important requisite for an ERP system to work?
|
There needs to be a uniform system of information (Master data)
|
|
|
What does the "locus of authority" theme mean?
|
The increased visibility and mobility means that the responsibility can be traced to individuals giving rise to individualised authority
|
|
|
What has arisen as a control for the move of locus authority "mediation of work"?
|
Accountability is set up between individuals identified as a part of a process. This process is owned and supervised by the process owner
|
|
|
What does the "skills of accountants" theme mean?
|
Accountants had control over the implementation of ERP but their function/role changed
|
|
|
What are the three ways in which the function/role of management accountants changed?
|
- Decentering of accounting knowledge (managers trained to interpret data)
- Accountants seen asa overheads which need to be reduced - Skills required changed --> ability to use ERP / interpersonal skills for wider application range |
|
|
What does the "abstraction and embodiment" theme mean?
|
Abstracting information and then changing it into something meaningful is complex. If the embodiements of the abstracted data had to be changed this was very rigid and difficult i.e upgrades took 6months and customisation was possible within limitations
|
|
|
What were the three approaches of ERP implementation?
|
- little change: ERP used as a mediation tool
- control and manipulation of data removed from site of creation - centralise functions ona regional basis |
|
|
What does the least ERP implementation entail?
|
Accountants kept on doing what they used to but used ERP to mediate the information more easily. Hierarchial structures were maintained
|
|
|
What is the "control and manipulation removed from site" approach of ERP implementation about?
|
It was identified that the standardisation and non-accounting input of data enabled control and manipulation of accounting information to be furhter removed from the site of creation. This resulted in fewer accountants to be needed overall
|
|
|
What is the "centralise functions" approach of ERP implementation?
|
ERO systems are being used to reduce the number of accountants but also to centralise and reolcate the functions of accountants which are now in charge of specific areas. In this approach management accountant lost complete control
|
