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Enterprise Resource Planning Systems

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Book cover Enterprise Resource Planning and Business Intelligence Systems for Information Quality

Part of the book series: Contributions to Management Science ((MANAGEMENT SC.))

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Abstract

The most advanced integrated Information Technology (IT) tools are represented by Enterprise Resource Planning systems (ERP). These systems can collect and integrate data using a common database, thereby representing a good basis for the overall accounting process. This chapter starts with an analysis of the literature on ERP, with a particular focus on the evolution of ERP systems. The evolution of ERP is, in fact, useful in understanding how ERP systems may affect, over time, the quality of information systems and of information. The chapter also shows that ERP systems can positively impact information quality in two main ways: first, they can directly impact the quality of information by improving data management; and second, ERP systems are also beneficial to many other features of information systems, which indirectly impacts the quality of information. To obtain these benefits, it is necessary to implement an effective ERP system by following the critical success factors suggested by the literature. Therefore, the chapter also proposes a list of success factors based on the main literature, regarding both ERP implementation and ERP post-implementation. Finally, the chapter focuses on the managerial role of the Chief Information Officer, who is responsible for the IT system and the entire information flow within a firm.

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Notes

  1. 1.

    ERP could be defined as: “enterprise wide packages that tightly integrate business functions into a single system with a shared database” (Lee and Lee 2000; Quattrone and Hopper 2001; Newell et al. 2003; Grabski et al. 2011). In a similar vein, Kumar and Hillegersberg defined ERP as: “information systems packages that integrate information and information-based processes within and across functional areas in an organization.” Both the aforementioned definitions of ERP underline the relevance of integrated information across different functional areas of an organization (Kumar and van Hillegersberg 2000).

  2. 2.

    Financial accounting information is the product of corporate accounting and external reporting systems that measure and disclose quantitative and qualitative data concerning the financial position and the overall performance of the firm (Bushman and Smith 2001). Further, financial accounting information, whose main purpose is to meet the information requirements of external stakeholders, also fulfils the internal need of a company to correctly disclose information to the market about its performance, thereby reducing uncertainties for investors and, consequently, the cost of capital (Lambert and Verrecchia 2014).

  3. 3.

    Management accounting information can be defined by Anthony as the flow of information used by management for internal purposes such as planning and control (Anthony 1965).

  4. 4.

    The two areas of financial accounting information and management accounting information represent together the accounting; the existence of financial accounting and management accounting information tends to create two different circuits of information within a firm (Popa-Paliu and Godeanu 2007; Taipaleenmäki and Ikäheimo 2013). Even if some authors have pointed out that, in academia and from a theoretical viewpoint, there is a deep distinction between financial accounting and management accounting, they have highlighted that there are some practical overlapping areas between the two, which need to be explored and identified (Lambert 2006).

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Authors and Affiliations

  1. Faculty of Economics, Università degli Studi eCampus, Novedrate (CO), Italy

    Carlo Caserio

  2. Faculty of Economics, Università degli Studi Internazionali di Roma, Rome, Italy

    Sara Trucco

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  1. Carlo Caserio
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  2. Sara Trucco
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Correspondence to Carlo Caserio .

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Caserio, C., Trucco, S. (2018). Enterprise Resource Planning Systems. In: Enterprise Resource Planning and Business Intelligence Systems for Information Quality. Contributions to Management Science. Springer, Cham. https://doi.org/10.1007/978-3-319-77679-8_2

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