The Effect of Enterprise Resource Planning (ERP) on the Control Activities, Case Study: Steel Company

Journal of System Management

همکاران ، دوره 1، شماره 1، فروردین 2015، صفحه 111-128

نویسندگان

Hashem Valipour^{* 1}؛ Mohammad Hossein Fatheh²

¹Firouzabad Branch, Islamic Azad University Firouzabad, Iran

²Department of Management Economics and Accounting Payame Noor University,

چکیده

In the recent years, using organizational integrated systems
has been foremost in organizational projects all over the world. In
this respect the most significant available mean is Enterprise Resource
Planning (ERP). Competitive business environments, necessity of inter
and intra organizational integration and unity, and poor internal control
are the key reasons of developing Enterprise Resource Planning (ERP).
This paper aims to study the relation between ERP and one of the
components of internal control (under the COSO), control activities,
and to help the auditors to reduce time and costs of auditing related
to the test of controls. It finally results in increasing the reliability of
financial reporting and reasonable assurance regarding the achievement
of an organization’s objectives. The higher the reliability and assurance,
the easier it will be for the management to make decisions and
plan to reach short-term and long-term goals of the organization.This
research mostly tries to focus on the financial parts of an organization
and contains two main hypotheses. The first hypothesis tries to see the
effectiveness of ERP implementation in an organization, and the second one measures these effects on 4 different financial segments, including
management accounting, cost accounting, public accounting and financial
accounting.This study has been conducted as a case study and by
distribution of the questionnaire in four areas of Esfahan Steel Company.
In this paper we have used the T-test and ANOVA to analyze the
data. According to the conducted tests, it seems clear that the ERP
have influenced on control activities in all those 4 parts. However, the
impacts are different in each segment.

کلیدواژه‌ها

Enterprise Resource Planning؛ ERP؛ Internal control؛ Control Activities؛ COSO