A Sociology Of The Translation Of Enterprise Resource Planning Systems To Financial Reporting

Topics:
Enterprise Resource Planning
Tags:
Enterprise Resource Planning (ERP),
Enterprise Software,
ERP,
Finance,
Financial,
Financial Accounting,
Financial Reporting,
Software,
University Of Trento
Source:
University of Trento

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Overview: A corporation operating in the market for energy by-products collapsed because of off-balance financial speculations accommodated by use of Special Purpose Entities (SPE). After the disclosure of these frauds, that company, called Enron, previously "Market high-flier", declared itself bankrupt, thus dissipating the retirement funds of individual employees. The object of this paper is to examine the progressive reshaping of the Financial Reporting Triangle through the constitution of an 'accounting competence' by ERP (Enterprise Resource Planning) software vendors.

(Is this item miscategorized? Does it need more tags? Let us know.)

Format: PDF | Size: 195KB | Date: Jan 2007 | Pages: 22

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