Preparedness of ERP systems to create intangible managerial accounting information: evidence from Brazil

Maria Thereza Pompa Antunes, Joshua Onome Imoniana, Henrique Formigoni and Alex Serafim Alves

International Journal of Economics and Accounting, 2010, vol. 1, issue 4, 375-390

Abstract: The main objective of this research was to verify the contribution of the ERP systems to the quality of managerial accounting information, through the perception of managers of large sized Brazilian enterprises. Initial premise was that, presently, we live in an enterprise reality, characterised by global and competitive worldwide scenario where information about enterprise performance and the evaluation of the intangible assets are sine qua non for the survival of the companies. This research being exploratory, adopted the qualitative approach for data analysis. Data gathering sampled 37 managers of large-sized Brazilian companies. Our analysis showed that the majority of the companies sampled (86%) had implemented the ERP systems. It also showed that systems were used in combination with other Enterprise Information Systems. The majority is satisfied with the information generated in relation to time and content dimensions. However, with regard to the qualitative nature of information, even though the ERP enhanced some analysis when balanced scorecard was adopted, information relating to estimated investment made in the intangible assets was not available. Results suggest that in these companies, ERP systems were not adequate to support strategic decision-making.

Keywords: enterprise resource planning; ERP; accounting information systems; AIS; intangible assets; Brazil; managerial accounting information; balanced scorecard; strategic decision making. (search for similar items in EconPapers)
Date: 2010
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