Top PDF Key factors in the successful implementation of enterprise resource planning system

Key factors in the successful implementation of enterprise resource planning system

Key factors in the successful implementation of enterprise resource planning system

in conjunction with the Institute of Information and Communication Technology (Iran Telecommunication Research Center) cautious should be observed about generalizing it to other research organization. Since the five factors identified show only 59.63 % of the variation in the dependent variable. Therefore, other factors are not identified in this study. We believe, the organization should involve the staff in implementation for the further reduction in the staff strength of ERP. In addition, a reliable planning and should be carried out in the organization to deploy ERP. Certainly, the use of consultants and specialists in the educational process will be more effective system deployment. A planned program should be carried out in order to achieve the desired status and this process should be based on scientific methods, project management institute will be supervised by senior managers. In addition, in the design of ERP system, its multilingual adherence to international protocols and national security principles - emphasizing the preservation of information in the process of change are particularly emphasized. The organization should cover the entire research process, helping in the design and management software n the shortest possible time. Finally, It is recommended to make the produced ERP more consistent with the research and there should be the possibility to customize the modules.
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An exploration study to find important factors influencing on enterprise resource planning

An exploration study to find important factors influencing on enterprise resource planning

Candra (2012) determined the key antecedents to successful ERP implementation based on knowledge capability perspectives and it helped to understand the key success factor in enterprise resource planning implementation. The survey implies that knowledge capability influences the success of ERP implementation. Ross (1999) examined the implications for its information systems’ requirements, decided to acquire an integrated, enterprise-wide software package named SAP and embarked on its implementation. Bradley (2008) investigated critical success factors for ERP implementation using the framework of classical management theory. The study was motivated by conflicting results in earlier studies investigating critical success factors in ERP implementation, many of which are anecdotal in nature. The study selected ten critical success factors in ERP systems implementation and examined the relationship between each of these factors and project success. Project success was defined as organizational impact and on time and on/under budget project completion. The study concentrated on eight implementation projects qualitatively using the case study method to verify the proposed relationships. The findings suggested choosing the right full time project manager, training of personnel, and the presence of a champion relate to project success. The implementation of consultants, the role of management in reducing user resistance and applying a steering committee to control the project did not seem to differentiate successful and unsuccessful projects. Integration of ERP planning with business planning, reporting level of the project manager, and active participation of the CEO beyond project approvals, resource allocation and occasional project review, were not also found to be critical factors of success. Considering the financial cost and risk associated with these projects, a better understanding of critical success factors definitely helps practitioners and academics to improve the chance of success in the implementation projects.
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Factors that affect effectiveness in the use of enterprise resource planning systems

Factors that affect effectiveness in the use of enterprise resource planning systems

ERP vendors are continuously building out their service platform and infrastructure to host solutions at the enterprise level. With options to digitize the customer experience, workforce engagement, supplier management and the movement to support the internet of things (IoT) enablement, more and more companies are entrusting software providers and leveraging services which would typically be utilized in-house. An ERP system can be either stored on cloud, on –premises or it can be a software as a service (SaaS). Cloud stored systems can either be one of three versions: private cloud 43%, public cloud 8% or hybrid cloud 2% (Appendix 10). They have the advantage of being faster implemented since the effort is towards moving the data from legacy systems to the cloud-based and they give access to more features. Updates on cloud are easier when compared to upgrading an on-premises ERP system. However, very few providers are offering a single suite of products that meet most user requirements. This implies integrating existing on-premises applications with newer cloud products which can potentially lead to additional costs, more complex process flows or lost functionality.
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Prioritizing Success Vital Factors in the Implementation of Enterprise Resource Planning (ERP) Commercial Firms (Companies) of Mazandaran Province

Prioritizing Success Vital Factors in the Implementation of Enterprise Resource Planning (ERP) Commercial Firms (Companies) of Mazandaran Province

in the organization. For example, statistics cited by the Standish research group in 2002, on the implementation of ERP systems show that 35% of ERP projects be stop; spend 55% more than the forecast budget; run less than 10% of ERP projects according to the previous schedule and budget; project costs is 178% higher than the approved budget; lasts about 230% longer than scheduled; and finally, in terms of function are at about 40 percent.ERP Technology are used in numerous foreign companies (European, American, etc.) and more recently in our country, we witnessed the implementation of this system in large-scale industry in Iran and have a number of commercial firms to use of these systems. For various reasons, including more competitive environment and market, etc., to act implement the enterprise resource planning systems and others are in the primary stages of election and implementation. It is expected that in the near future, all commercial firms of the province use of various organizational information systems due to the exploitation of the many advantages of this system and achieve their export targets turn to use it; however, according to studies conducted given the enormous costs of implementing ERP and unsuccessful experiences in implementing this system, lack of attention to the obstacles and challenges, as well, vital factors of these systems, not only may be not caused profitability and improve the situation, which can be caused enormous financial losses for companies. Several factors and methods involved in the successful implementation of enterprise resource planning systems (ERP) and are offering a variety of categories from these factors. One of these methods is a critical success factors in order to determine the basic needs of management information. Here, there is the assumption that there are between 3 to 6 key factor in any organization. If these factors act well, also would be appropriate organizational performance. Therefore, organizations must continuously evaluate the functions of these factors and correct if necessary. Critical factors exist at all levels of
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Enterprise resource planning: um estudo sobre estratégias de implantação

Enterprise resource planning: um estudo sobre estratégias de implantação

This is a research on strategies of introduction to Information Systems. The use of Information Technologies and Telecommunications has been on the increase, mainly in the 90’s and has greatly propelled the availability as well as the utilization of information conveying an increasing “reliance on information”. Information plays a vital role and its application becomes fundamental so that it gains strategic value and provide competitive advantages for the organizations. The utilization of Information Technology by the enterprise management, has been on alternative to prepare them for this new reality. Heavy investments have led results not always satisfactorily achieved. Therefore, it is evident the necessity and importance of an efficient management of technologies and investments so that, in fact, results are significant, considering that Information Technology is only an effective means so that organizations reach their goals. Thus, some of the strategies found in the literature on the process of investments in Enterprise Resource Planning have been exposed. Moreover, after reviewed cases,, some of the strategies used by key suppliers of these systems to large and middle-sized companies in Brazil plus the strategies applied by an Information Technology executive of a great corporation after introducing an internally developed Information System. After the introduction of relevant concepts connected to researches such as, Information Technology, investment strategy on Information Technology, organizational strategic planning and of Information Systems, a bibliographical survey has been compared and confronted with the result of the inquiry held in the companies surveyed. Furthermore, expectations of the organizations as well as those of the most important critical factors of success have been compared invest in Information Systems and Enterprise Resource Planning. Such comparative analyses have shown the similarities and inactivities found between the theory and experience of a great organization and the reality of great suppliers of Enterprise Resource Planning.
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Enterprise resource planning adoption and satisfaction determinants

Enterprise resource planning adoption and satisfaction determinants

First, ERP adoption is mainly studied using several models and extensions mainly based on the contribution of psychology’s Theory of Planned Behaviour (TRA) (Fishbein & Ajzen, 1975) in IS technologies research (Wu & Chen, 2005). Although there are various models that explain user’s adoption, the Technology Acceptance Model (TAM) (Davis, 1986, 1989) is the most referenced in\ this area of research (Basoglu et al., 2007; Lee, Kozar, & Larsen, 2003; Venkatesh & Bala, 2008; Venkatesh, Thong, & Xu, 2012). Secondly, researchers working on ERP system’s success in most cases apply the DeLone & McLean (D&M) IS success model (DeLone, 1988) as the main tool to evaluate the system’s implementation success (Mardiana, Tjakraatmadja, & Aprianingsih, 2015). In this case, success is understood as net benefits for the individual and the organisation, where user satisfaction and use are the main success drivers (Delone & McLean, 2003). Finally, other findings about the critical factors were taken into consideration to uncover the main determinants of ERP success and adoption (Al-Mashari, Al-Mudimigh, & Zairi, 2003; Larsen, 2003).
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Enterprise resource planning adoption and satisfaction determinants

Enterprise resource planning adoption and satisfaction determinants

First, ERP adoption is mainly studied using several models and extensions mainly based on the contribution of psychology's The- ory of Planned Behaviour (TRA) (Fishbein & Ajzen, 1975) in IS technologies research (Wu & Chen, 2005). Although there are vari- ous models that explain user's adoption, the Technology Acceptance Model (TAM) (Davis, 1986, 1989) is the most referenced in\ this area of research (Basoglu et al., 2007; Lee, Kozar, & Larsen, 2003; Venkatesh & Bala, 2008; Venkatesh, Thong, & Xu, 2012). Secondly, researchers working on ERP system's success in most cases apply the DeLone & McLean (D&M) IS success model (DeLone, 1988) as the main tool to evaluate the system's implementation success (Mardiana, Tjakraatmadja, & Aprianingsih, 2015). In this case, success is under- stood as net benefits for the individual and the organization, where user satisfaction and use are the main success drivers (Delone & McLean, 2003). Finally, other findings of the critical factors were taken into consideration to uncover the main determinants of ERP suc- cess and adoption (Al-Mashari, Al-Mudimigh, & Zairi, 2003; Larsen, 2003). Accordingly, a set of papers about ERP adoption, success, and the main influencing dimensions were selected, each from a different publication to have a wider perspective on the matter (Table 1).
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A Comparative Study of Enterprise Resource Planning Vs Service Oriented Architecture in Small Medium Enterprises

A Comparative Study of Enterprise Resource Planning Vs Service Oriented Architecture in Small Medium Enterprises

SME’s challenges in using ERP systems as reasons of holdup in IT development has been done. Moreover, necessities of eligible information systems those which have appeared as lacks in the SME and has not addressed until now. Next, major characteristics that should be addressed and covered within any information system in SMEs are discussed. Next, based on those characteristics main challenges points of ERP implementation in SME environment are presented. These points are effective in detection and determination of what features exactly could be matched with SME’s situation. According to the extracted characteristics in previous steps a systematically comparison between ERP and SMEs criteria and also SOA and SME criteria has been done. The results could be as guideline to adopt the suitable tool in SMEs environments. Thus this research is based on qualitative study of SMEs by analyzing previous results of implementing ERP systems and also feedbacks of SOA adoptions in large enterprises. In addition, the results of survey have been used that is conducted within 20 SMEs to identify the situational variables and their criteria in information systems adoption.
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OPERATION OF ENTERPRISE RESOURCE PLANNING SYSTEM IMPLEMENTATION COMPATIBILITY TOWARDS TECHNICAL ADVANCEMENT

OPERATION OF ENTERPRISE RESOURCE PLANNING SYSTEM IMPLEMENTATION COMPATIBILITY TOWARDS TECHNICAL ADVANCEMENT

(1985) noted that “if only one respondent per organization is to be questioned, try to identify the person most familiar about the issue of interest”. The interdepartmental communication was considered to be the most suitable informant because of the easy access of reliant and consistent information. In order to detect the success factors, a total of twenty two questions were used. The respondents were asked to specify their extent on each factor which was significant in their ERP implementation stages. It was measured based on a four point likert scale. The rating scale ranged from: ‘1- Critical’, ‘2-High’, ‘3-Moderate’ and ‘4-Low’. The target defendant in each firm was the information officer, the information systems director, information technology manager or any person responsible for ERP System as they participate directly in ERP system. Table 1 lists out the factors which are taken into account for implementation of ERP. Based on these factors the questionnaires are framed and results obtained. The factors are categorized into three sections as Demographic, interpersonal relationship and operations related factors.
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IMPLEMENTATION OF ENTERPRISE RESOURCE PLANNING SYSTEM AND CHANGE IN ACCOUNTANT’S ROLE – POLISH PERSPECTIVE

IMPLEMENTATION OF ENTERPRISE RESOURCE PLANNING SYSTEM AND CHANGE IN ACCOUNTANT’S ROLE – POLISH PERSPECTIVE

Involvement   of  employees  in  the  project  is  a  crucial  issue   during  so ware  selec on  steps,  throughout  imple‐ menta on   and  post  go‐live  stage.  Because  ERP  system  is  highly  complex informa on systems and it encompasses all  departments  within company, involvement of all employe‐ es  is of high importance. If employees from manufacturing  departments   or  sales,  or  purchasing  aren’t  commi ed  to  implementa on,   then  a er  go‐live  problems  will  be  one  huge  problem that will end up in finance departments. In‐ ternal  data dependency within the system means that com‐ pany  must put great emphasis on data accuracy. Errors in  one   module  of  ERP  so ware  will  result  in  problems  for  other  users, most o en for key‐users in accoun ng depart‐ ments.   Involving  all  departments  in  day‐to‐day  usage  of  ERP  system will in all probability ensure  meliness, as ma‐ ny   ac vi es  will  be  introduced  into  the  system  on  a  daily  basis.  
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The Impact of Culture in Enterprise Resource Planning System Implementation

The Impact of Culture in Enterprise Resource Planning System Implementation

Understanding culture is a vital activity for top management executives because it affects strategic expansion, efficiency, and learning at all levels of management. Leadership culture is a key to the success of IS adoption and effective leadership is the means by which the culture is created and managed (Talet and Al-Wahaishi, 2011). Management attitudes and values concerning control, management, and communication can hinder successful implementation. According to Srivastava and Gips, (2009) it was very common in China that there was a lack of strategic expectancy for ERP adoption and management did not see the strategic benefits. Cross-functional teamwork was lacking as many managers put the needs of their department above the needs of the enterprise because the project was considered IT-related and did not have a strategic focus or sponsor in top management, the IT staff took the lead roles on the project teams. According to Baloglu (2004) Turkey case where the culture of everybody wants to be a leader though they have not adequate knowledge and experience, sometimes create a barrier for the successful technology implementation projects. Since technology projects are one of the important investment projects for an enterprise, project manager may behave emotionally instead of being logical (Baloğlu, 2004). In china, leaders are more inclined to value the past and more combative to changes, a tendency which may pose a hurdle to business process reengineering (BPR) (Ngai et al., 2008). According to Ngai et al (2008) Chinese state-owned firms are more tolerant of unclear information, and top managers tend to rely on personal experience and intuition in making decisions. Managers and employees incline to treat data gathered from their work activities as their own, rather than company assets. This belief may adversely affect the attitude towards information sharing, and business process re-engineering (Ngai et al., 2008).
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Implementation of a geographic information system (GIS) for the planning of beekeeping in the west region of Paraná

Implementation of a geographic information system (GIS) for the planning of beekeeping in the west region of Paraná

This study aimed to develop a Geographic Information System (GIS), for storage of information and geographic location of apiaries in eight counties in western Paraná; study the local flora; the land used; and the honey productivity in the harvest of 2010 in two of these areas: Marechal Cândido Rondon and Santa Helena. In order to do so we used the software SPRING, delimiting a radius of action of bees of three kilometers around the apiaries. We interviewed and registered 126 beekeepers with 383 apiaries. By using the images we selected areas with greater and lower overlap of hives in Marechal Cândido Rondon (144 and 44 hives, respectively) and Santa Helena (165 and 40 hives, respectively), in a three kilometers radius, selecting 15 colonies in each area, for the study of the parameters cited. In the multivariate analysis of the grouping, five groups were formed, by their similarity of management, indicating the higher average production in the hives of the most populated area of Santa Helena and lower average production in the most populated of Marechal Cândido Rondon. The grouping of hives, the differences in the production of honey and floristic survey indicated that these differences could be associated with management, floristic and climatic differences recorded in the period of production, in the areas studied.
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Mechanisms that accelerate the diffusion of renewable technologies in new markets: Insights from the wind industry in Portugal

Mechanisms that accelerate the diffusion of renewable technologies in new markets: Insights from the wind industry in Portugal

Firstly, the participation in international R&D projects contributed for the formation of knowledge in the early years which reinforced the absorptive capacity, enabling a more rapid technology transfer and growth of wind power. As pointed out above, after the 1980s, national research laboratories (e.g., INEGI, INETI) were implicated in several European projects about the physical mapping of wind profiles and resources. This participation was decisive to form a local knowledge base on wind modeling and evaluation, which proved useful later on, when the market took off. In fact, the diffusion of wind power has unfolded almost without the need to hire any international consultant (Matos, 2013). The Portuguese case corroborates the theory which suggests that by collaborating in basic R&D activities, organizations (and ultimately countries) can improve the rate technology transfer and effectiveness in its use (Fabrizio, 2009). Secondly, the development of the value chain was important to support the implementation of the technology. It drew on local engineering and industrial competences in non core technologies (i.e., beyond wind turbines) such as tower technologies and electrical components. As a matter of fact, national incorporation was relatively high since the beginning of hard market formation. Almost all towers, as well as transformers and other electrical equipment, were built in Portugal (Wind Directions, 2004). In addition, the emergence of the wind innovation system benefited from available knowledge on hydroelectric power and the conversion of activities from declining sectors (e.g., shipbuilding). The sharing of elements with other innovation systems enlarged the knowledge and resources at the disposal of the new innovation system, contributing to raise the social consensus around wind power.
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THE PLANNING, PROGRAMING, BUDGETING SYSTEM AND ITS IMPLEMENTATION IN THE SERBIAN MINISTRY OF DEFENSE

THE PLANNING, PROGRAMING, BUDGETING SYSTEM AND ITS IMPLEMENTATION IN THE SERBIAN MINISTRY OF DEFENSE

Before describing the programming phase, there should be reminded a few theoretical facts referring to programming. Programming is a permanent iterative process in which approved planning documents are translated into major programs, subprograms, and subprogram elements for a specific period using available resources. It consists of a range of activities with the final goal to translate strategic plans into specific details in order to execute them over a particular time frame. It is based on analysis of available financial resources, because of their direct correlation.
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CONTINUOUS CREATION IN THE PROBABILISTIC WORLD OF THE THEOLOGY OF CHANCE

CONTINUOUS CREATION IN THE PROBABILISTIC WORLD OF THE THEOLOGY OF CHANCE

The principle of divine control is very important in discussions con- cerning the relation between the Creator and His creatures. These seem to be based on two assumptions. The irst assumption is that God can achieve all His purposes in the created world (divine providence) if and only if He controls every existing being. Therefore, divine control must be perfect and unrestricted (divine volitions must be determined in every respect). Maximal possible control consists in the fact that God creates ex nihilo every being and subsequently conserves them. The second assumption is Anselmian: God is the greatest possible being one can conceive. A perfect being has everything under its control and a perfect being controls everything in the most perfect way possible. Furthermore, the best way to control everything is to create every being out of nothing and to create it as absolutely depen- dent in existence and nature upon God’s will. Omnipotence thus means to conserve continuously all created beings. Continuous creation is the best way to express divine perfection: perfect power and perfect will. Therefore, all contingent beings exist this or that way as long as divine power is acting and divine will wills itself to act upon a given being.
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Role of the national energy system modelling in the process of the policy development

Role of the national energy system modelling in the process of the policy development

Utilisation of estimated energy savings for each technology in each sector, intensive deployment of the renewable energy sources and development of the smart grids were identified as pillars of future development of the Slovenian energy system [19]. A benefit of this approach is that it goes beyond investment in particular technologies or categories of technology and allows smooth transition to low carbon economy taking into consideration all peculiarities of relatively small Slovenian energy system. In the case of Slovenia, our analysis for the planning period 2010-2030 indicates that rapid introduction of energy efficiency measures in all sectors, intensive deployment of the renewable energy sources and development of the smart grids are also justified with respect to total costs and it has been included in all analysed scenarios [20, 21]. By this comprehensive development in the field of energy efficiency and renewable energy sources almost zero rate of the electricity consumption growth on the transmission level is expected and that is the reason why the smart grid concept plays a vital role in the Slovenian transition toward low carbon society. According to the model, increase in efficiency of final energy consumption for 22% by 2030 compared to the business as usual scenario is expected. Also, it is expected that more than 5 TWh of electricity would be produced from the small scale renewable energy sources and in the small scale high efficient cogeneration gas fired power plants. In the large hydropower plants, another 5.6 TWh of electricity w0upd be produced [21]. Proposed concept with three pillars of future energy system will improve the fuel efficiency of the entire Slovenian energy system and represents the first step toward low carbon society without jeopardising current economic development and industry in Slovenia. Our aim was to create a solid base for necessary transformation of Slovenia to low carbon society. At this point of development we are fully aware that transition to future low carbon society and respectively carbon free energy system is a very complex process and a broad variety of measures must be combined in order to reach the set target. Nevertheless, small energy systems like Slovenian, in order to improve its strategic and operational security of supply should go beyond all the necessary measures to meet international commitments and should create a supportive environment for the implementation of profitable energy efficient projects, which would provide a greater economic impact and technological advantage of local economy. Based on requirements from [19] during the preparation of the new Slovenian National Energy Programme proposal, analysis of five different national electricity supply scenarios has been made. Scenarios varied due to different power plant portfolios up to 2030.
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Key Resource Areas of an Arid Grazing System of the  Mongolian Gobi

Key Resource Areas of an Arid Grazing System of the Mongolian Gobi

The data set of 2006 used in this mapping did not allow separating Stipa glareosa from Stipa gobica because very few seeds were present. However, since then we regularly visited Khomyn Tal and most of the seeds found were of Stipa glareosa. Stipa gobica was only found on a patch of Speargrass sand steppe at the Seer foothill. This patch must be slightly moister than the rest of the community as it benefi ts from the runoff from neighboring hills. This observation is consistent with previous descriptions that found that Stipa gobica needs more favorable water conditions than Stipa glareosa (von Wehrden et al., 2006; 2009), and that Stipa glareosa is the most widespread in the desert-steppes of Mongolia (Hilbig, 1995).
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Human resources management practices in micro-firms in the enterprise resource planning selling and consulting sector

Human resources management practices in micro-firms in the enterprise resource planning selling and consulting sector

153 One difference is the source of recruiting. The firm that performs better recruits qualified personnel from the software house academy, while the other firm recruits from universities or vocational courses. Secondly, the way they organise work is also different. Newcomers in the first firm, as they are more qualified from the start, are given more autonomy regarding the way they perform in their work. The second firm, because they incorporate inexperienced people in the firm, they have to train them internally, which is time-consuming and can result in delays in responding to clients’ needs. The second firm did not perform as well as the first one. The other issue on which they differ is information sharing and cross-training. This difference is in part a consequence of the qualifications and level of autonomy of the people who are hired, on the one hand, and the extent to which an autonomy-giving sort of managerial style is employed, on the other. The approach of acquiring qualified staff in the market and allowing them to work autonomously (for example, not setting programming rules) rather than training internally and defining technical orientations had better organisational performance results. Teaching trainees to deliver their work in a certain manner takes time and supervisory effort and takes time away from other tasks. Given the limited human resources available, it may work better to not guide or control the employee's way of working. The first firm, which performed better, has fewer employees, and thus promoting from within doesn’t make much sense in such a small business, while in the second firm, being larger makes promoting from within a possible HRM practice.
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Investigating The Use Of Mobile Computing In Zimbabwe Polytechnics Case Of A Polytechnic In Zimbabwe

Investigating The Use Of Mobile Computing In Zimbabwe Polytechnics Case Of A Polytechnic In Zimbabwe

Zimmerman (1999) in his article titled ―Mobile Computing: Characteristics, Benefits, and the Mobile fra mework‖ defined mobile computing as ―the use of computing devices, which usually interact in some way with a centralised information system while away from the normal fixed workplace‖. He went on to say that, Mobile computing technology enables the mobile person to create, access, process, store and communicate information without being constrained to a single location. It is on the above basis that this researcher views mobile computing as embracing a host of portable technologies the can access internet using wireless fidelity (WIFI). These range from notebook computers to tablets, to smartphones and e-book readers. Such devices have brought about Mobile learning (m-Learning) in Zimbabwe Polytechnics, enabling staff and students to share academic resources, be able to research and develop applications from wherever they are. Zimmerman (1999) went on to identify mobile computing hardware, software and communications in use then. He identified hardware as palmtops, clamshells, handheld Pen Keys, pen slates, and laptops. The characteristics of such devices in terms of screen size was small, processing capability was limited and supported a few mobile applications. Over the years mobile devices have improved in such characteristics to make mobile computing easy, fast and user friendly. Great improvements also came with the associated systems software, with the modern devices now running on Android, Symbian and windows 8 mobile, as compared to then when MS DOS, Windows 3.1, Pen DOS were used. In communications Zimmerman talked of internet speeds in kilobytes per second (Kbps), while today’s communications devices have speeds of gigabytes per second (Gbps
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Accounting Information System in Economic Groups

Accounting Information System in Economic Groups

In the corporate context management accounting consists of a range of accounting information systems that support decision makers in achieving organizational objectives (Major and Ribeiro, 2009). Recently, theories that seek to understand management accounting taking into account the institutional context in which the company operates have emerged (Major and Ribeiro, 2009). The use of these new theoretical approaches emerged to address the gaps existing since the mid 80’s. For example, empirical studies such as Scapens (1984) show that the practical reality of management accounting within enterprises differed from that prescribed as the ideal theory (Necyk and Frezatti, 2010). Based on the difference between theory and practice new context of research were explored using the institutional approach.
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