ERP and management accounting changes of industrial enterprises in Serbia

Abstract

The application of ERP (Enterprise Resource Planning Systems) as the dominant global trend in the modern era of networked computing, in recent years makes its way to becoming more accepted in industrial enterprises in Serbia. Extremely powerful and radical shift in business from the implementation and application of ERP touches all aspects of business. However, the focus of this study is to assess the influence of SAP as ERP software in management accounting system of industrial enterprises. Hence, the objectives are the identification, evaluation and analysis of the impact of SAP on a management accounting system and management accountants of industrial enterprises in Serbia. In order to realize these goals in addition to considering the conceptual basis of ERP systems and review of previous research in this field, to identify and analyze the effect of SAP on the management accounting system and management accountants, ten enterprises of different industrial sectors of Serbia, that use SAP, a leading business ERP software, will be observed.

Keywords

• ais
• erp
• management accounting
• management accountant