Author
Listed:
- Bernhard Gärtner
- Johannes Slacik
Abstract
Enterprise-Resource-Planning-Systeme (ERP-Systeme) rücken immer mehr in den Unternehmensfokus und zeigen sich mittlerweile auch wesentlich für die Steuerung von Unternehmen verantwortlich. Mit der Steuerung eines Unternehmens wird vielfach das Controlling oder der Controller verbunden. Diese immer stärker werdende Verbindung von Controlling und ERP-Systemen wird im Zuge der ERP-System-Nutzung deutlich und hat auch wesentliche Auswirkungen auf die Rolle (z. B. Funktionen, Aufgaben, Anforderungen) des Controllers. Über deren Ausmaß konnten jedoch aufgrund der fehlenden langfristigen ERP-System-Nutzung noch keine konkreten Aussagen getroffen werden. Diese erstmalige qualitative-empirische Studie in Mittelunternehmen im deutschsprachigen Raum soll einen ersten Beitrag zur Controlling- sowie ERP-System-Literatur leisten und die wesentlichen Implikationen der ERP-System-Nutzung für die Funktionen, Aufgaben sowie Anforderungen des Controllers aufzeigen. Die Ergebnisse dieses Beitrags zeigen, dass eine ERP-System-Nutzung unterschiedlichste Auswirkungen auf die Funktionen, Aufgaben sowie Anforderungen im Unternehmen hat. / Enterprise resource planning (ERP) systems are increasingly attracting corporate interest as they have become essential for management control. The strengthening ties between ERP systems and management control particularly occur in the application of ERP systems. Since management control is frequently associated with management accounting, the application of ERP systems also significantly affects the role (e. g. functions, tasks, and requirements) of management accountants. However, through a lack of experiences in the long-term use of ERP systems, no concrete statements can be made on this interplay. This initial qualitative empirical study on medium-sized companies in German-speaking countries contributes to the ERP system and management accounting literature by outlining the key implications of an ERP system use on the functions, tasks, and requirements of management accountants. The results of this study highlight the effects of an ERP system use on the collaboration including functions, tasks, and requirements in companies.
Suggested Citation
Bernhard Gärtner & Johannes Slacik, 2015.
"Die Rolle des Controllers bei der ERP-System-Nutzung - Qualitativ-empirische Ergebnisse aus deutschsprachigen Mittelunternehmen,"
ZfKE – Zeitschrift für KMU und Entrepreneurship, Duncker & Humblot, Berlin, vol. 63(3-4), pages 305-323.
Handle:
RePEc:dah:aeqzfk:v63_y2015_i3-4_q3-4_p305-323
DOI: 10.3790/zfke.63.3-4.305
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