This study reviews the contributions of accountants during both the implementation and post-implementation phase of Enterprise Resource Planning systems. A survey was sent to accounting professionals of the Institute Of Management Accountants, and 219 responses were obtained. Regression analysis and t-testing are used. Results confirm that there is a positive significant relationship between the contribution of accountants and the successful implementation of ERP. The study also confirms that accountants are more likely to participate on ERP implementation teams when they possess technical skills. Also, the article discusses differences between the time spent by accountants solving ERP issues during each phase.
This article examines the relationship between earnings levels and participation and contribution rates in defined contribution (DC) retirement plans. Specifically, the article estimates DC plan participation and contribution rates in 2006 both by the worker's current earnings and by the annual average of real earnings over the 10-year period 1997–2006. Using these two different measures of earnings allows us to assess whether employing a longer period of earnings, such as a decade, provides a better representation of pension outcomes than the short-term measure of current earnings.
Contribution margin is being increasingly used by financial institutions as a means of not only measuring profitability performance, but also as a tool to assist in making daily pricing decisions. When used as a measurement of profitability reporting, contribution margin more clearly shows how cost behavior impacts profitability. Since many of the functions an operational manager performs depends on a firm understanding of costs, taking a contribution margin approach when reporting profitability focuses the user directly on fixed and variable cost behavior. When utilizing contribution margin to facilitate pricing decisions, a user can pinpoint the exact price point that must be achieved to cover variable costs, and then contribute toward covering fixed costs and ultimately creating prof...
Organizations are sometimes said to be overly rational, and it is argued that more attention should be given to the soft side, including feelings and emotions. In the same vain it is said that creativity and rationality do not match. On the other hand however, one can trace the idea of organizations being less rational than supposed. This paper explores the view that 'excess of ...' can only be evaluated on the basis of a nuanced view of rationality and an adequate insight into the relationship of rationality, emotions/feeling and creativity. A philosophical perspective is helpful in this. It will be argued that various forms of rationality are to be distinguished.
This paper uses a longitudinal database to examine how family businesses compare with their non-family counterparts in one form of entrepreneurial activity, internationalization. It then evaluates some qualitative data to explore what elements of Lumpkin and Dess' (1996) entrepreneurial orientation - autonomy, innovativeness, risk taking, proactiveness, and competitive aggressiveness - may have been evident when family businesses internationalized. Results indicate that family firms are less likely to be internationally active compared with non-family firms. While the importance of innovativeness for international expansion is highlighted, findings suggest that unless family business managers have the freedom to act autonomously, the ability to benefit internationally from such innovati...
If voters choose to permanently scrap public financing for campaigns in November 2012, proponents of higher campaign contribution limits may find themselves trying to answer a tricky question: How do you further the intent of a law that no longer exists? They're hoping they don't have to find out.
Most taxpayers are familiar with the benefit of charitable contribution deductions, as provided under the federal income tax law, Code Section 170. One of the major concerns with a charitable gift is determining the fair market value on the date of the charitable contribution, since the fair market value is normally the amount that can be deducted for federal tax purposes. To support the good faith positions of determining fair market value, the Proposed Regulations amend the existing Regulations and delineate requirements under Code Section 170, the charitable contribution deduction section, and attempt to implement additional restrictions on such contributions as covered by the American Jobs Creation Act of 2004 and the Pension Protection Act of 2006. Proposed Regulations under Sectio...
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