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Templates - Instruments For Standardizing Erp Systems, Thomas Huber, Rainer Alt, Hubert Oesterle
Templates - Instruments For Standardizing Erp Systems, Thomas Huber, Rainer Alt, Hubert Oesterle
Hubert Oesterle
Today’s large companies face significant challenges in the integration of differently configured ERPsystems which have evolved within the last decade. These systems impede the flow of informationalong the value chain which is vital for supply chain management and holistic controlling processes.They also create implementation inefficiencies since learning and scale effects are not takenadvantage of. Therefore, establishing standards for the harmonization of independent and distributedsystems would have a profound positive competitive impact. This article describes the TemplateHandbook, a standardization approach which was developed and implemented in a project with amultinational company, the Robert Bosch Group. ERP templates establish interoperability byidentically configuring …
A View On The Process Of Accounting Standard Setting In The People’S Republic Of China, Y. Zhang, J. Andrew, H. W. Collier
A View On The Process Of Accounting Standard Setting In The People’S Republic Of China, Y. Zhang, J. Andrew, H. W. Collier
Faculty of Commerce - Papers (Archive)
This paper is a discussion of how the People’s Republic of China is attempting to revise accounting standards. Historically, China’s accounting standards were dominated by ‘management’ accounting and compliance and achievement of goals and objectives established by central planning authority. As China seeks Foreign Direct Investment in formerly State Owned Enterprises, competitive pressures demand a change of emphasis in financial reporting. Much of the Western world is adapting IFRS for financial reporting. IFRS seems to privilege western dialogue in the adoption and acceptance of standards if PRC wishes to access the world wide capital markets. Consistency and comparability of financial …