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Article
Publication date: 27 January 2012

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.

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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

Industrial Management & Data Systems, vol. 112 no. 1
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 1 July 2006

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…

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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.

Details

Industrial Management & Data Systems, vol. 106 no. 6
Type: Research Article
ISSN: 0263-5577

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