EFFECTS OF IMPLEMENTATION OF SAP ON MANAGEMENT ACCOUNTING : Case: Dongfeng Motor Corporation

Author Yingyu Wang Title Effects of implementation of SAP on management accounting Year 2013 Language English Pages 82+ 6 Appendice Name of Supervisor Niklas Kallenberg In recent years, the financial environment has been changing dramatically, both internally and externally, which motivates firms to take different actions to adapt to the changing business environment. To be specific, the advanced technologies deeply affect the accounting operations by means of new techniques and the widened utilization of enterprise resource planning systems, such as SAP. This thesis is a longitudinal case study about the impact of ERP system on management accounting. The theoretical framework consists of the introduction of Enterprises Recourses Planning System, SAP R/3 and management accounting in modern years. The most significant part is to analyze how and by what this advanced information system can influence and change the traditional management accounting. What changes? Are they positive or negative? Which part should be optimized according to the respondents? Then get conclusion about whether SAP is benefit to management accounting or not. The empirical part concentrates on the implementation of information system and management accounting of a real company-Dongfeng Motor Corporation. The data was gathered for this part by direct observation, documentations, questionnaires and online interviews. Based on the previous long time internships in the target case company, the researcher has a general outline of the whole accounting system and reliable research respondents. Thus the final conclusion of the thesis is scientific and dependable. The key find in this thesis is an evidence to indicate the previous literature which refers to enterprise resources planning system SAP influences the management accounting in company is correct. Simultaneously, the thesis will analyze the details of these changes and give a clear conclusion about whether these changes are beneficial.