• Journal of Digital Convergence
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• v.15 no.9
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• pp.179-187
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• 2017

This study verified the effect of ERP accounting education on educational satisfaction. It was to examine the relationships between understanding, function, performance, value and ERP accounting education. The SPSS 21.0 statistics program was applied for the analysis. The results of the analysis showed that the ERP accounting education significantly affected understanding(p<.001) and function(p<.01). Specifically, ERP accounting education in information characteristics and personal characteristics significantly affected. Understanding(p<.001) and the ERP accounting education in personal characteristics significantly affected function(p<.05). This study provide the effectiveness of the ERP accounting education by confirming the effect of the application of the ERP accounting education on educational satisfaction.

• The Journal of Korean Institute for Practical Engineering Education
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• v.2 no.2
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• pp.16-22
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• 2010

Accounting is a practical study as a fundamental of a corporate management. In recent years, the necessity of 'Engineering Accounting' and 'Accounting and Society' for non management and accounting major is on the rise. To accelerate the learning effect of accounting, the individual learning and learning by repetition is required. And ERP practice is on the rise as a new trend. The e-learning will be helpful to the individual learning and learning by repetition. The learner study repeatedly and individually by e-learning, and then practice the accounting process by ERP practice. It's also adoptable for Engineering Accounting to use repeated and individual study using e-learning and ERP practice. This paper is focused on the case study of Engineering Accounting using e-learning and ERP practice in Korea University of Technology and Education. To review this case, the development direction of the accounting education and engineering accounting education will be introduced.

• The Journal of Information Systems
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• v.14 no.1
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• pp.107-124
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• 2005

ERP systems are comprehensive sorfware packages that seek to integrate the complete range of lbusiness processes and functions in order to present a heuristic perspectives of a firm from a single information and information technlogy architecture. The ERP systems have delicate internal controls with built-in devices. It is known that the delicate internal controls help to enhance the accounting transparency. We empirically investigate the relationship between the ERP systems inplementations and an accounting transparency. In order to measure the accounting transparency differences, we compare the ERP systems implementation firms with firms which did not implement the ERP systems by 6 financial ratios (accruals, net profit margin, operation cash folo to sales, total debt to equity, accounts receivable changes, assets quality). Data are collecte from 135 firms implemented the ERP systems and 135 firms non-implemented the systems (the firms listed in the Korea Stock Exchange). We analyze financial statements from 270 firms for the period 2001-2003 to ezamine the 6 financial ratios differences. The results of 810 firms analyses over the 3-year period indicate that the ERP systems implementation firms show the statistically significant differences in the accrual ratio, the net profit margin ratio, operating cash flow to sales ratio, and total debt to equity ratio from the ERP systems non-implementation firms. But there is statistically no differences between the two groups for accounts receivable changes to sales ratio and assets quality.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.147-157
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• 2020

In the accounting information system implementation, the users should consider the benefits and advantages of the system. This paper examines the effect of the Enterprise Resources Planning based (ERP-based) accounting information system implementation on user impact and organizational impact. The population in this study is companies listed on the Indonesian Stock Exchange, especially companies based in Riau, Indonesia. These companies currently use the ERP-based accounting information system. Research samples are employees who use the ERP-based accounting information system. For data analysis, we use structural equation modeling (SEM). Based on data analysis, high-quality information system implementation generate high-quality information that can give satisfaction to the user. Moreover, the information system is related to user skill, satisfaction, and knowledge sharing which improve personal skills; enhanced personal skill contributes to organizational performance. On the other hand, there is no effect of training on personal skills and there is no effect of information quality on perceived usefulness. This research gives implication to the organization for implementing a high-quality ERP-based accounting information system that positively impacts organizational performance. Future research is expected to examine information system implementation in different research objects and conditions.

• Management & Information Systems Review
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• v.31 no.2
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• pp.41-59
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• 2012

ERP is a new technique of process innovation. It indicates enterprise resource planning whose purpose is an integrated total management of enterprise resources. ERP can be also seen as one of the latest management systems that organically connects by using computers all business processes including marketing, production and delivery and control those processes on a real-time basis. Currently, however, it's not easy for local enterprises to have operators who will be in charge of ERP programs, even if they want to introduce the resource management system. This suggests that it's urgently needed to train such operators through ERP education at school. But in the field of education, actually, the lack of professional ERP instructors and less effective learning programs for industrial applications of ERP are obstacles to bringing up ERP workers who are competent as much as required by enterprises. In ERP, accounting is more important than any others. Accountants are assuming more and more roles in ERP. Thus, there's a rapidly increasing demand for experts in ERP accounting. This study examined previous researches and literature concerning ERP education, identified problems with current ERP education at college and proposed how to solve the problems. This study proposed the ways of improving ERP education at college as follows. First, a prerequisite learning of ERP, that is, educating the principle of accounting should be intensified to make students get a basic theoretical knowledge of ERP enough. Second, lots of different scenarios designed to try ERP programs in business should be created. In association, students should be educated to get a better understanding of incidents or events taken place in those scenarios and apply it to trying ERP for themselves. Third, as mentioned earlier, ERP is a system that integrates all enterprise resources such as marketing, procurement, personnel management, remuneration and production under the framework of accounting. It should be noted that under ERP, business activities are organically connected with accounting modules. More importantly, those modules should be recognized not individually, but as parts comprising a whole flow of accounting. This study has a limitation because it is a literature research that heavily relied on previous studies, publications and reports. This suggests the need to compare the efficiency of ERP education between before and after applying what this study proposed to improve that education. Also, it's needed to determine students' and professors' perceived effectiveness of current ERP education and compare and analyze the difference in that perception between the two groups.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.14 no.4
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• pp.795-802
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• 2010

Currently, the business environment has been rapidly changed due to the fast globalization and development of information technology. Therefore, many companies are trying to change their management system by improving their own decision making systems and innovations. Many domestic enterprises are introducing or considering the ERP system. In the field of ERP management accounting, there are many auxiliary functions for helping efficient internal management analysis for company. In this paper, we proposed and developed an improved method for minimize the variance between standard cost and actual cost of materials of the company. In this method we proposed efficient ERP cost management system considering current cost component including currency and actual material cost and overhead costs.

• Proceedings of the Korea Association of Information Systems Conference
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• 2005.12a
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• pp.281-295
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• 2005

The study of purpose is to analyze the effects of quality factors of ERP system on organizational performance. Where as many preceding studies have been focused on the factors of general service quality, this study analyzed interrelation between quality factors and organizational performance of corporation implemented ERP system using questionnaire. As compared with preceding studies which mainly concerned with system quality factors and information quality factors, this study specially added service quality to analyzing interrelation with organizational performance. Questionnaire consists of survey for the interrelation between ERP system implemented corporation and organizational performance. The results are as follows. First, quality factors of ERP system effected on organizational performance by t-test. Second, quality factors of ERP system showed significance statistically on the effects of organizational performance by t-test. The results of this study have a great expectation for the role of offering useful insight and information in the field of business and education. First, make sure that quality factors have significant effects on organizational performance when implemented ERP system in the business, investment and research on quality factors should be combined with. Second, in a sense that this study was added to service quality in research of quality factors by the detailed approaches which different from preceding studies, it is of highly practical use. Third, this study presents scientific foundation on quality improvement for quality factors of ERP system.

• Proceedings of the Korea Inteligent Information System Society Conference
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• 1999.03a
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• pp.477-486
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• 1999

• The Journal of Society for e-Business Studies
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• v.5 no.2
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• pp.81-99
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• 2000

Nowadays, many commercial ERP products, such as Oracle, SAP, and Baan, etc, are designed based on large-scaled companies. It is difficult for small and medium-size companies with weakness in budgets and resources(e.g., human, organization, technique, and so on) to use them as it was. So, new ERP system need to be provided for small and medium-size companies. In this paper, we model and provide a conceptual ERP model for small and medium-size companies by using "4＋1 View" architecture model of Unified Modeling Language(UML). The conceptual ERP model consists of five subsystems： Manufacturing, Sales, HumanResource and Payroll, Accounting, and Trading. Especially, we describe the conceptual ERP model focusing on "Manufacturing" subsystem by using several diagrams of UML. By using the conceptual ERP model, the ERP system′s developers of small and medium-size companies can obtain many benefits： improving the efficiency of software developing process and helping user requirements gathering and description of ERP system′s nonfunctional aspect as well as functional aspect.

• Proceedings of the Korea Database Society Conference
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• 1999.06a
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• pp.477-486
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• 1999

1990년대 중반에 한국기업에 도입된 ERP 시스템은 현재 많은 기업에서 현업에 활용되고 있거나 혹은 도입 의사결정을 하고 있는 상태이다. 특히 IMF 구제금융 이후 ERP 시스템은 단순한 효율성제고의 차원을 넘어 기업의 생존전략 및 경쟁력제고전략의 수단으로 활용되고 있는 추세이다. ERP시스템이 이렇게 전략적 차원의 수단으로 활용되고 있는 가장 중요한 요인은 ERP시스템이 기존의 수주개발시스템과 단위패키지시스템과 비교할 때, 시스템 통합에 기반한 양질의 비즈니스 프로세스를 제공하고 있다는 점과, 투자비용이 비교적 적고 개발기간이 비교적 짧다는 점을 들 수 있다. ERP의 발전과정은 기능별 시스템의 통합과정으로 이해할 수 있고, 또한 ERP시스템과 기존의 수주개발시스템 또는 단위패키지시스템의 가장 뚜렷한 차이가 바로 통합이라는 사실을 상기할 때, ERP시스템의 최대 가치는 통합에 있다. 한편 거대한 기업정보시스템의 통합을 가능하게 한 것은 바로 고급정보기술이다.(중략)