Critical Analysis1:Making ERPs work: accountants and the introduction of ERP systems

Paper Title: Making ERPs work: accountants and the introduction of ERP systems.

Authors: Mike Newman and Chris Westrup

Editor: MIS Quarterly Vol. 35 No. 6/June 2005

Summary of Content of Paper: European Journal of Information Systems (2005) 14, 258–272 The summary will be talking about the implementing ERP Systems replacing traditional systems replacing functional systems with a standardized company-wide system some details in order to be as condensed as possible and intellectual suggestions to the reader. The expectation of the manager quoted at the beginning of this paper that of “Lights Off Financial Processing – complete automation” has been fulfilled clearly in the journal.

The purpose of this summary is to persuade the reader to read the original paper.

I consider the main points of the paper the following:

  1. It talk about issue of technical expertise or social accommodation. It also address ongoing dynamic interaction between the ERP system, different groups in an organization and external groups, such as vendors, management consultants and shareholders.
  2. Information System has been discussed as primary component.
  3. The technology made to work and how technology linking between the organization.
  4. The relationship of accountants and technologies such as ERPs has become increasingly intertwined how accountants continue to use their position to reshape their professional expertise.
  5. Develop a model, the technology power loop, linking technology, the control of technology and expertise to explain issues of how ERP systems are made to work and how expert groups seek to influence this development.
  6. It is addressing about the importance of accounting in Information Technology and production. The paper discusses the similarities and differences among Accountants and ERM Systems.
  7. This article also focusing on how ERP systems are introduced in an organizations and the interaction with professional group like accountants. Making an ERP system work, is more than an issue of technical expertise or social accommodation, it is an ongoing dynamic interaction between the ERP system, different groups in an organization and external groups, such as vendors, management consultants and shareholders. The role of management accountants as a professional group in the U.K. and the significance of the introduction of ERP systems as a challenge to their expertise.
  8. In ERP systems, all main business functions such as finance and accounting, human resource, supply chain, sales and customer service, manufacturing and logistics are combined into a single, integrated software platform, which runs over a shared database. It highlights how Accountants collectively and individually make ERP systems work as they reposition themselves from being providers of information to becoming information analysts


A: Quality of the Research

Item My comments
1. Is the research question or objective clearly stated? The presentation, before the introduction, makes clear that the purpose of the paper is to propose a set of principles for the conduct of critical research in Enterprise Resource Planning systems.
2. Is the research question interesting and important? It is definitively interesting and important. In certain companies, where ERP systems are seen both as a heady expectation of the potential of ‘lights off financial processing’ and a threat of being called to account and show the ‘efficiencies’ that can be attributed to the new ERP system,
3. Is the work original? I suppose it is. Investigation about the subject, in different channels, results in few documents compared to investigation on similar matters. The list of companies in UK mentioned in the document Table A1 Details of the companies investigated in this study.
4. Is the background research clear and relevant? Several paragraphs are offering an extensive view on the background: Defining Critical Research, A Review of the ERP System Research, Possible Theoretical Foundations for Critical Research, Three Major Critical Research Figure. By reading them the reader is prepared to understand the successive paragraphs. The first eight points of the above summary are based on the background.
5. Are there any ethical problems? Two possible ethical problems arise from the paper: Interaction with the subject could lead to an excessive influence from the researcher making the research less honest and independent from personal views. The research can result a decrees in Accountant expertise utilization also it can reduce the job position in terms of offering the expertise from accountants also increase in cost of training them.

B: The Research Method

Item My comments
Summarise the research method The paragraph titled “Making ERP works” explains the method: literature review, conceptualization, concept application. In short can be summarized as concept study.
Does the research method seem appropriate for the research question? The research question is intellectual, its answer is intellectual with consequences in the company integrating different department therefore a concept study seems to be appropriate.
Are the methods adequately described? The description is very concise, but the method is evident in the whole paper, describes the materials used in the study, explain how the materials were prepared for the study. The description is adequate.
Were the analyses done correctly? The path followed by the paper seems to be exhaustive: definition of the concept, review of ERP Systems about the concept, theoretical analysis, synthesis. On my opinion analyses were done correctly.
Are the conclusions supported by the data? The paper is conceptual, it is based on information more than raw data. The quote at the beginning of this paper that of Lights Off Financial Processing – complete automation main support to the paper. The answer to this question depends on the interpretation of the reference documents. On my opinion the interpretation of the sources that support the paper is convincing.


C: Quality of Presentation

Item My comments
Is the work well presented? Expressive title, author names clearly readable, abstract and keywords. The main text in two columns newspaper style. I think is well presented.
Is the paper well structured? The paragraph scheme guides the reader in a comfortable way. Concepts and analyses are written in the right order without mixing them. The paper is well structured.
Are symbols, terms, and concepts adequately defined? The paper does use light graphic symbols, and almost five figures of concept included. Terms require a prior knowledge, the paper is not directed to a general audience, but to competent people. The concepts under study are adequately defined.
Would additional tables, figures help to clarify the work? On the contrary, I think that additional tables or figures could make the paper less clear.


D: Additional Notes

Item My comments
Use this section to record additional notes on the paper. In particular you should identify any links to other topics and papers from the module This paper requires a prior reading of the paper titled: “mySAP Financials – Strategic Enterprise Management, SAP” by the SAP company to understand the concept fully with an example. It is important for two reasons: interpretative field studies concepts are crucial for understanding critical research, the principles explained in that paper are applied also in this paper. SAP as an ERP System has been adopted by many organizations for us as a working example with real experience can be easily related to the journal.



About the author


Hi, This is Shaheeriz I am passionate about Technology. This website created as part of Master program assignment.

View all posts

Leave a Reply

Your email address will not be published. Required fields are marked *