Publications

BOOTH, P, MATOLCSY, Z & WIEDER, B 2000, 'The Impacts of Enterprise Resource Planning Systems on Accounting Practice – The Australian Experience', Australian Accounting Review, vol. 10, no. 22, pp. 4-18.
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This paper reports on the enteqbrise resource planning (ERP) systems experiences of Australian companies. It examines the degree of information system integration and associated benefits that respondent companies believe they have achieved, and the impact of ERP systems on the adoption of new accounting practices. The results indicate that while ERP users report high levels of information integration for many functional areas, the pattern is similar to that of non‐ users. Also, ERP systems seem to perform better in transaction processing and ad hoc decision‐ support than in sophisticated decision‐support and reporting. Finally, ERP systems were found to have little influence on the use of new accounting practices.

CHOON, H, SMITH, M & TAYLOR, S 2000, 'What do Australian Annual Reports Say About Future Earnings?', Australian Accounting Review, vol. 10, no. 20, pp. 17-25.
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Prospective earnings information in Australian firms' annual reports has been claimed to be of sufficient importance to warrant its statutory requirement, or at least its “active encouragement”. With the introduction of AASB 1039 Concise Financial Reports, management discussion and analysis is required in some circumstances, although there is no explicit requirement to provide prospective earnings disclosures. A survey of a sample of ASX‐listed firms shows that about 25% include some form of earnings forecast, although most are qualitative, while even a coarse measure of their accuracy suggests they are relatively unreliable. These results give rise to some concern that encouraging the provision of prospective earnings data may not necessarily assist investors.

Ossimitz, M & Prosser, A 2000, 'Ein Modell zur Planung multidimensionaler Datenstrukturen im Data Warehouse aus betriebswirtschaftlicher Sicht (A Model for Planning Multi-dimensional Data Structure in a Data Warehouse from the Business Perspective)', Journal für Betriebswirtschaft, vol. 50, no. 4/5, pp. 148-161.