Introducing ERP System as a Condition of Information Security and Accounting System Transformation

  • Authors

    • Iryna Trunina
    • Olena Vartanova
    • Olena Sushchenko
    • Oksana Onyshchenko
    2018-09-15
    https://doi.org/10.14419/ijet.v7i4.3.19928
  • ERP systems, Information security, Changes in management accounting and business accounting.

  • Abstract

    Despite the level of the information technology spread in Ukraine being lower than in other countries ERP systems are introduced both on the levels of commercial and government organizations. Although there is an adaptation to the national and language features of different countries in ERP systems, their introduction into Ukrainian markets relates to a range of difficulties. Information safety issues and the issues of changes in management accounts and business accounting that appear when introducing ERP system are the main difficulties for Ukrainian enterprises. The research of information security considers such main aspects as the network security, the data base (DB) security, the security on the level of application server and the information security on the client’s computer. The determination of the main principles of the information security and the suggestion of the stages of building the ERP security control subsystem aim at preventing deliberate or accidental information leak. Features of Ukrainian legislation, differences of Ukrainian business accounting standards from the international ones and the management features should be considered when introducing ERP system. The company executives, in their turn, should understand the urgent need in introducing information technologies, realize that the information system is a management system and not only the system of accounting and should meet the requirements and standards of ERP management.

     

     

  • References

    1. Kastels, M. (2000) Informatsionnaya epoha: ekonomika, obschestvo i kultura. Moscow:GU VShE. (in Russian)

      [2] The Global Information Technology Report. available online: https://www.weforum.org/reports

      [3] Trunina, I., “Development of entrepreneurship entity competitive strategy using competence-based approachâ€, Actual Problems of Economics, Vol. 11(173), (2015), pp.206–213.

      [4] The Global Information Technology Report. available online: http://www3.weforum.org/docs/GITR2016/WEF_GITR_Full_Report.pdf

      [5] The Global Information Technology Report 2014 available online: http://www3.weforum.org/docs/WEF_GlobalInformationTechnology_Report_2014.pdf

      [6] Alves, M. C. & Matos, S. I. A., “ERP adoption by public and private organizations – A comparative analysis of successful implementationsâ€, Journal of Business Economics and Management, Vol.14(3), (2013), pp.500–519.

      [7] Shang, S. & Seddon, P. “Assessing and managing the benefits of enterprise systems: the business manager’s perspectiveâ€, Information Systems Journal, Vol.12(4), (2002), pp.271–299.

      [8] Davenport, T. “Putting the Enterprise into the Enterprise Systemâ€, Harvard Business Review, Vol.76(4), (1998), pp.121–131.

      [9] Fahy, M. & Lynch, R. Enterprise Resource Planning (ERP) systems and strategic management accounting, XXII Congresso Anual da European Accounting Association, Bordéus, França, 5 - 7 de maio, (1999).

      [10] Granlund, M. & Malmi, T., “Moderate impact of ERPS on management accounting: a lag or permanent outcome?â€, Management Accounting Research, Vol.13(3), (2002), pp.299–321.

      [11] Hyvönen, T. “Management accounting and information systems: ERP versus BoBâ€, European Accounting Review, Vol.12(1), (2003), pp.155–173.

      [12] Scapens, R. & Jazayeri, M., “ERP systems and management accounting change: opportunities or impacts? A research noteâ€, European Accounting Review, Vol.12(1), (2003), pp.201–233.

      [13] Addo-Tenkorang, R., & Helo, P. (2011), Enterprise resource planning (ERP): a review literature report. Proceedings of the World Congress on Engineering and Computer Science, Vol. 2.

      [14] Koch, C. “The big uneasyâ€, CIO Magazine, Vol. 11, (1997), pp. 40–47.

      [15] Cooper, D.J. and Ezzamel, M. “Globalization discourses and performance measurement systems in a multinational firmâ€, Accounting, Organizations and Society, Vol. 38, No. 4, (2013), pp. 288–313.

      [16] Dechow, N. and Mouritsen, J., “Enterprise resource planning systems, management control and the quest for integrationâ€, Accounting, Organizations and Society, Vol. 30, No. 7/8, (2005), pp. 691–733.

      [17] Quattrone, P. and Hopper, T. “A ‘time-space odyssey’: management control systems in two multinational organizationsâ€, Accounting, Organizations and Society, Vol. 30, (2005), pp. 735–764.

      [18] Tarhini, A., Ammar, H., Tarhini, T., & Masa’deh, R. “Analysis of the Critical Success Factors for ERP implementation from stakeholders perspective: A systematic reviewâ€, International Business Research, Vol.8(4), (2015), pp.25–40, available online: http://dx.doi.org/10.5539/ibr.v8n4p25

      [19] Yevdokymov, V.V. “Korporatyvni informatsiini systemy: problemy vprovadzhennia ta analiz efektyvnostiâ€, Naukovi pratsi KNTU. Ekonomichni nauky, Vol.16, No.1, (2009), pp.227–235.

      [20] Ilienko, R.V. “Vprovadzhennia ta vykorystannia informatsiinykh tekhnolohii u systemi vyshchoi osvity YeSâ€, Ekonomika i upravlinnia, Vol. 1, (2015), pp.134–140.

      [21] Shangin, V.F. Zashchita informatcii v kompiuternykh sistemakh i setiakh, DMK Press, (2012), pp. 172–175.

      [22] Perelik zasobiv KZI, yaki maiut ekspertnyi vysnovok za rezultatamy derzhavnoi ekspertyzy u haluzi KZI, (2017), available online: http://www.dsszzi.gov.ua/dsszzi/control/uk/publish/article?art_id=111853&cat_id=72110&mustWords=+Перелік+заÑобів+КЗІ%2C+Ñкі+мають+екÑпертний+виÑновок&searchPublishing=1.

      [23] Kharris, Sh, CISSP.Rukovodstvo dlia podgotovki k ekzamenu, McGraw-Hill Osborne Media, (2011)

      [24] Avakov, A. “Pravookhorontsi prypynyly druhyi etap kiberataky Petya. Zlovmysnyky vykorystovuvaly vrazlyvosti PZ M.E.Doc.†, Debet-Kredyt, (2017), available online: https://news.dtkt.ua/state/other/ 44230?utm_source=news_10072017&utm_medium=email&utm_ campaign=weeklyletter_subscribers.

      [25] “Yak vplynula kiberataka na vash biznes?†– opytuvannia vid TPP Ukrainyâ€, Torhovo-promyslova palata Ukrainy, (2017), available online: https://www.ucci. org.ua/press-center/ucci-news/iak-vplinula-kiberataka-na-vashbiznes-opituvannia-vid-tpp-ukrayini.

      [26] Podatkovyi kodeks Ukrainy No.2755-VI, (2010), available online: http://zakon3.rada.gov.ua/laws/show/2755-17/ print1499709491287881.

      [27] Kallunki, J.-P., Laitinen, E. K., & Silvola, H. “Impact of enterprise resource planning systems on management control systems and firm performanceâ€, International Journal of Accounting Information Systems, Vol.12(1), (2011), pp.20–39.

      [28] Wagner, E.L., Moll, J. and Newell, S. “Accounting logics, reconfiguration of ERP systems and the emergence of new accounting practices: a sociomaterial perspectiveâ€, Management Accounting Research, Vol. 22, No. 3, (2011), pp.181–197.

      [29] Heinzelmann, R. “Accounting logics as a challenge for ERP system implementation: a field study of SAPâ€, Journal of Accounting & Organizational Change, Vol. 13, Issue: 2, (2017), pp.162–187.

      [30] Leimbach, T. “Die geschichte der softwarebranche in Deutschlandâ€, Dissertation, Ludwig-Maximilians Universität, München, (2009).

      [31] Becker, A. and Messner, M. “After the scandals: a German-speaking perspective on management accounting research and educationâ€, European Accounting Review, Vol. 14, No. 2, (2005), pp. 417–427.

      [32] Messner, M., Becker, A., Schäffer, U. and Binder, C. “Legitimacy and identity in Germanic management accounting researchâ€, European Accounting Review, Vol. 17, No. 1, (2008), pp. 129–159.

      [33] Brandau, M., Endenich, C., Luther, R. and Trapp, R. “Separation–integration–and now[…]? An historical perspective on the relationship between German management accounting and financial accountingâ€, Accounting History, Vol. 22, No. 1, (2017), pp. 67–91.

      [34] Jones, C. and Luther, R. (2005), “Anticipating the impact of IFRS on the management of German manufacturing companies: some observations from a British perspectiveâ€, Accounting in Europe, Vol. 2 No. 2, pp. 165-193.

      [35] Luther, R., Jones, T.C., Saxl, A. Experiencing Change in German Controlling: Management Accounting in a Globalising World, CIMA Publications, (2009).

      [36] Günther, T.W. “Conceptualisations of ‘controlling’in German-speaking countries: analysis and comparison with Anglo-American management control frameworksâ€, Journal of Management Control, Vol. 23, No. 4, (2013), pp. 269–290.

      [37] Kasych A., Vochozka M. “Methodical support of the enterprise sustainable development managementâ€, Marketing and Management of Innovations, Vol.1, (2018), pp. 371–381.

      [38] Halenko, A.V., Shchypanova, O.V. “Dosvid vprovadzhennia systemy upravlinskoho obliku na ukrainskykh pidpryiemstvakh na suchasnomu etapiâ€, Ekonomichnyi prostir, Vol. 48/2, (2011), pp. 317–325.

      [39] Zagirniak, D. M. “Educatinal pragmatism divergence in the context of professional qualification conformityâ€, Scientific Bulletin of Polissia, Vol.3, (2017), pp. 18–28.

      [40] Pochtovyuk, A. B., Zagirniak, D. M., Pryakhina, K. A. “The problems of training of highly skilled engineers in ukraine in the context of international tendenciesâ€, Modern Electrical and Energy Systems (MEES), 2017 International Conference on. – IEEE, (2017), pp. 340–343.

      [41] SAP Help Portal, available online:: http://help.sap.com.

  • Downloads

  • How to Cite

    Trunina, I., Vartanova, O., Sushchenko, O., & Onyshchenko, O. (2018). Introducing ERP System as a Condition of Information Security and Accounting System Transformation. International Journal of Engineering & Technology, 7(4.3), 530-536. https://doi.org/10.14419/ijet.v7i4.3.19928

    Received date: 2018-09-19

    Accepted date: 2018-09-19

    Published date: 2018-09-15