Influenta sistemelor informatice integrate asupra performantei si sustenabilitatii firmelor
The Influence of Integrated Systems on Company Performance and Sustainability
Author(s): Laura-Eugenia-Lavinia Barna, Bogdan-Stefan Ionescu, Dumitru-Florin MoiseSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Camera Auditorilor Financiari din România
Keywords: accounting; ERP systems; evolution; performance; sustainability; audit mission;
Summary/Abstract: In this paper, the authors investigated the evolution of ERP-type integrated information systems and analysed the presentation of their main concepts and features, limited to the performance and sustainable development of the enterprise.Integrated ERP systems play an important role in managing and conducting the day-to-day business of an organization (irrespective of being small, medium or large companies). The research method used to justify the impact of ERP systems on the performance and sustainability of the organization was the archive analysis (review of the literature), doubled by a quantitative empirical research based on a questionnaire. The analysed information was collected from over 20 papers by Romanian and foreign authors, published in various scientific journals, specialized books and conference proceedings, as well as based on the answers received based on a questionnaire intended to prove that the integrated ERP systems contribute to improving the sustainable development and performance of the organization, by reducing costs and protecting the environment, increasing the quality of decision-making, productivity and data volume management. Following the study, the authors concluded that the evaluation of the processing of the volume of data generated by ERP systems, as well as the consistency, quality and clarity of information are representative factors on the impact of ERP systems on the sustainable development of organizations, in order to ensure the performance of the organization in the short, medium and long term.
Journal: Audit Financiar
- Issue Year: 19/2021
- Issue No: 162
- Page Range: 337-350
- Page Count: 14
- Language: English, Romanian