外文翻译--ERP系统实施对会计信息的影响.docVIP

本科毕业论文（设计） 外 文 翻 译 外文题目 The Effect of ERP System Implementations on the Usefulness of Accounting Information 外文出处 North Carolina State University 外文作者 Joseph F. Brazel, Li Dang 原文： The remainder of this paper is organized as follows. The next section discusses the background and related research and develops hypotheses. Section III discusses the sample selection and the research design. Section IV presents results and Section V offers conclusions and implications. II. BACKGROUND AND HYPOTHESES DEVELOPMENT ERP System Implementations The decision to implement an ERP system represents a significant investment of firm resources. ERP systems, sold by vendors such as SAP AG and Oracle Corporation, typically cost $15 million and implementations take, on average, 21 months to complete (O’Leary 2000). The implementation costs rise to upwards of $100 million for large international corporations (Davenport 1998). In addition, substantial annual costs are incurred to maintain and periodically update the system. Over the past decade, corporations have experienced both successful and unsuccessful ERP implementations and the benefits, complexities, and risks of ERP systems have been documented in the popular press (e.g., Bartholomew 1997). Recently, the majority of ERP systems press coverage has been devoted to Oracle’s acquisition of rival PeopleSoft Inc. and its battle with industry leader SAP AG for market share (e.g., Bank and Clark 2004; Bank and Bosket 2005). Empirical research related to ERP system implementations can be divided into three research streams. First, given the formidable challenge posed by ERP system implementations, studies have identified factors which positively influence the successfulness of an installation. For example, Stratman and Roth (2002) attempt to explain implementation success through an ?ERP Competence” model