Purpose -The present study seeks to refine the findings and theory on the impact that enterprise resource planning (ERP) implementations have had on management accounting. Specifically, the purposes of this paper are to analyze the changes that ERP implementations have had on performance measures, management accounting techniques, activities of management accountants, and the use of non-financial information. Design/methodology/approach -The controllers of 13 major Canadian firms were interviewed as part of a multiple case study. Open-ended questions were used. Findings -The research assesses how ERP implementations through more computational power, relational databases, standardized state-of-the-art transaction processing, and extended chart of accounts change management accounting. The enhanced computing power and overall standardization lead to more accurate and timely information. The standardized transaction processing and the charts of accounts have increased the availability of information from units and products previously deficient of information, and ensured a consistency of information across all units and products. The standardization and automation of transaction processing has reduced the amount of data entry done by management accountants. Performance measures have been standardized, expanded to more units and products, increased in accuracy, and produced more quickly. Management accounting techniques have become more efficient and effective. Management accountants are less involved with data entry, thus allowing them to undertake more analyses. Non-financial information is more extensive. Originality/value -This research provides new insights or contributions to understanding how ERP systems impact management accounting and management accountants. First, ERP system implementations affect management accounting. Second, the three part lens or conceptual framework -physical, transactional, and information -explicates the impact of ERP systems on management accounting and management accountants. Third, understanding the impact is further guided by recognizing the expanded chart of accounts inherent with ERP systems.

Information technology (IT) and total quality management (TQM) have significantly impacted on most organizations and each has been widely researched. However, there is little well-founded empirical research on the relationship between the two, particularly on the way in which TQM is influenced by IT. This paper presents an initial investigation of such relationships through an interview survey of 14 companies based in Spain. The cases indicate that there is a framework underpinning this relationship. The paper concludes with a proposal for this framework and an instrument for testing the conjectured linkages within the framework.

If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -Supply chain management is an increasingly important organizational concern, and proper management of supplier relationships constitutes one essential element of supply chain success. However, there is little empirical research that has tested the effect of supplier development on performance. The main objective is to analyze the effect of supplier development practices with different levels of implementation complexity on the firm's purchasing performance. Design/methodology/approach -Three supplier development constructs were defined: basic supplier development, moderate supplier development, and advanced supplier development. Three structural models were hypothesized and tested using structural equation modeling through field research on a sample of 306 manufacturing companies in Spain. Findings -Identified important interrelationships among the various supplier development practices, basic, moderate, and advanced. Also indicated that the implementation of supplier development practices significantly contributes to the prediction of purchasing performance.Research limitations/implications -The use of a single key informant could be seen as a potential limitation of the study. The study was a crosssectional and descriptive sample of the manufacturing industry at a given point in time. A more stringent test of the relationships between the different levels of supplier development and performance requires a longitudinal study, or field experiment. Practical implications -This study focused on supplier development practices and revealed how involving suppliers in supplier development activities is important and may help buyers to increase their purchasing performance. The findings from the structural analysis should provide practicing managers with insights on how these practices and their benefits are related in terms of purchasing performance, thus affecting their ability to make better sourcing decisions. Originality/value -Fills an important gap in the purchasing literature with respect to the area of supplier development. While there is much written about supplier development based on conceptual and case study research, this study is unique in that it is the first ...

Information Technology (IT) and Total Quality Management (TQM) have significantly impacted on most organizations and each has been widely researched. However, there is little well-founded empirical research on the relationship between the two, particularly on the way in which TQM is influenced by IT. This paper presents an investigation of such relationships through a survey of the largest industrial companies based in Spain. The data indicate that the most intensive users of IT perceive a bigger impact on their TQM dimensions.

If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation.Abstract The topic of this research focuses on firm's perceived implementation of quality management practices in the purchasing function. More specifically, this paper describes an exploratory research effort to analyze and classify quality management practices in purchasing and assesses the relationships of these practices with measurements of a firm purchasing's operational performance (POP), internal customer satisfaction and business performance. The results reported in this study are based on a field survey consisting of responses gathered from 306 purchasing managers within the Spanish manufacturing industry. The assessment of the relationships among quality management practices in purchasing, POP, internal customer satisfaction and business performance is carried out using bivariate correlation analysis.