النتائج (
العربية) 1:
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With reference to the aforementioned relationship, many studies consider IIS asthe independent variable, and management accounting as the dependent variable,then assuming the existence of a unidirectional relationship, where the IIS isexpected to impact or support the adoption and the evolution of managementaccounting techniques. The reverse relationship between management accountingand IIS would also be relevant to investigate. This reverse relation seems to be moresignificant in the long term, given the difficulty in changing the ERP system in theshort term, but it can be relevant in the implementation phase too, or evenbeforehand, if we consider that management accounting techniques can change IIS.Another relevant issue in this argument refers to what seems to be the keycharacteristic of IIS: integration. The information system is structured to take acomprehensive view of all the areas of activity in order to provide coordinatedresponses to problem solving, at the different levels of the organization.
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