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Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 10 - Robert L. Hurt

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Chapter 10 - E-business and enterprise resource planning systems. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: Explain the nature of e-business, comparing and contrasting it with traditional “brick-and-mortar” organizations; discuss major forms of e-business; describe the basic nature, purpose, and structure of enterprise resource planning systems;...

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Chapter 10

E-business and Enterprise Resource Planning Systems

Trang 2

Outline

• Nature & forms of e-business

Trang 3

Learning objectives

of e-business,

comparing and

contrasting it with

traditional

“brick-and-mortar”

organizations

forms of

e-business

basic nature,

purpose, and

structure of

enterprise

resource planning

systems

and analyze the causes of ERP system failures

5. List and discuss

steps associated with successful ERP

implementations

6. Discuss the role

of application service providers

in e-business

Trang 4

Nature & forms of e-business

• Central feature

Business is

transacted over a

network.

– B 2 C

www.graze.com

– B 2 B

www.oracle.com

– G 2 C

www.irs.gov

– G 2 B

www.sba.gov

– C 2 C

www.eharmony.com

Trang 5

Enterprise resource planning

systems

Providing comprehensive information for

decision making

– Fundamentally, relational databases

– Modular organization

– Oracle (PeopleSoft)

Trang 6

Enterprise resource planning

systems

Table 10.1

Modular organization of ERP systems

Generic module

name Primary stakeholder group Module components in SAP Customer relationship

management (CRM) Customers Sales and distribution

Human resource

management (HRM) Employees Human resources

Supply chain

management (SCM) Vendors Materials management

Financial

management Stockholders Financial accounting

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Enterprise resource planning

systems

• Selected failure

causes

– Poor top

management

leadership

– Unrealistic

expectations

– Inaccurate data in

the system

– Significant

technical difficulties

conditions for success

– Obtain organizational commitment.

– Communicate strategic goals clearly.

– View ERP as an enterprise-wide venture.

Umble, E., and M Umble 2002 “Avoiding ERP Implementation

Failure.” Industrial Management, January/February, pp 25–34

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Application service providers

An organization that provides a

contractual service to deploy, host and

manage applications for customers

remotely from a centralized location.

Jaruzelski, Ribeiro and Lake (2014)

Trang 9

Application service providers

– Enterprise

ERP systems

– Local / regional

Payroll services for companies in Denver

– Specialist

Online diversity compliance training

– Vertical market

Patient billing for hospitals

– Volume business

Comprehensive human resource services for mid-range businesses in Nashville

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Application service

providers

• Title

Reporting on Controls at

a Service Organization

• Three report types

– SOC 1

Financial reporting

– SOC 2

Security, confidentiality, privacy and related areas

– SOC 3

Less detailed version of SOC 2

• Using ASPs

involves risk

• The risk can

complicate a

financial

statement audit.

• The AICPA issued

SSAE 16 to help

address that risk

in the context of

an audit.

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