The implementation of enterprise systems has facilitated the development of shared data environments within organizations and conjointly the capability for broader based management control systems (MCS). Yet, several studies have found that most organizations have experienced little change in...

Mittelständische Industrieunternehmen setzen für ihre betrieblichen Abläufe Planungs- und Ausführungssysteme ein. Aufgrund der Turbulenzen auf Absatz- und Beschaffungsmärkten kann die Wirtschaftlichkeit und Wettbewerbsfähigkeit dieser Unternehmen nur durch permanente Anpassungen der...

This research examines the impact of purchasing constraints and demand variability on working capital balances. The working capital accounts considered are creditors, debtors and raw material inventories. Purchasing constraints and demand uncertainty are defined. The supply chain of the South...

Information technology is significantly changing the operating practices of an increasingnumber of companies globally. These developments have important implications for theaccounting profession and in particular accounting practices in the twenty-first century.This study examines the...

This paper studies direct and indirect impact of the human-centered Enterprise Resource Planning (ERP) systems on user satisfaction. The objective of the paper is to measure a hierarchical influence of five human-centered dimensions on user satisfaction both directly and indirectly. This paper...