Hsueh‐Ju Chen, Shaio Yan Huang, An‐An Chiu and Fu‐Chuan Pai
The purpose of this paper is to discuss the impact of an Enterprise Resources Planning (ERP) system on the role of accountants, to provide job qualifications for their reference.
Abstract
Purpose
The purpose of this paper is to discuss the impact of an Enterprise Resources Planning (ERP) system on the role of accountants, to provide job qualifications for their reference.
Design/methodology/approach
This research adopts the case study method, using on‐the‐spot interviews and a questionnaire to find out the effects of an ERP system on the role of accountants.
Findings
The role of accountants is mainly to be transaction data handlers and financial report providers. Clearly, accountants must have certain degree of knowledge in the realm of traditional finance accounting. In addition, accounting supervisors think implementing an ERP system changes the role of accountants.
Research limitations/implications
The data collected by the authors are mainly from the Shanghai Financial Center and regional businesses in Shanghai, Beijing and Taiwan. The authors are only able to study the impact of ERP systems on the role of accountants in the short‐term rather than in the long‐term.
Originality/value
It is widely accepted that an ERP system is more than just an accounting information system, so implementing an ERP system will not necessarily promote the positions of the accounting department and accountants on the subjective cognition of accountants. Accountants need to have knowledge of financial accounting, IT and management after ERP implementation.
Details
Keywords
Kuang‐Hsun Shih, Hsueh‐Ju Chen and Jason C.H. Chen
To examine whether there are differences with respect to internal auditors' attitude toward environmental protection, cognizance of environmental auditing and environmental…
Abstract
Purpose
To examine whether there are differences with respect to internal auditors' attitude toward environmental protection, cognizance of environmental auditing and environmental knowledge.
Design/methodology/approach
A questionnaire survey based research method is used and a Mann‐Whitney U‐test as well as a T‐test is applied on this data.
Findings
There is no difference between internal auditors in the manufacturing industry and those in the service industry with respect to environmental awareness and cognizance of environmental auditing. Yet there is a significant difference with respect to knowledge of environmental protection.
Research limitations/implications
This study is limited to that of internal auditors' perspectives.
Practical implications
Internal auditors are the “watch dogs” for firms to implement environmental management so that strengthening their environmental knowledge is required.
Originality/value
This study reveals internal auditors' perception toward environmental management in both high‐ and low‐pollution industries that go beyond green auditing issues.