| Popis: |
The paper aims at examining closely the issues related to the introduction of new IAS accounting rules in large-sized corporate administrative systems, that is in Enterprise Resource Planning (ERP), without forgetting that in large corporate groups there can be cases in which IAS rules coexist with group companies adopting national accounting standards or, in other cases, they are prevented from using IAS. The contemporaneous presence of different accounting rules, apart from new informations needs (just consider financial flows accounting, analytical accounting, statistical accounting and the integration with global networking information systems such as banking systems, ect.), requires therefore an innovative methodological and planning approach that will shortly lead traditional ERP systems towards new development phases as well. Therefore, first of all, this paper intends to outline a synthetic picture of the main methods nowadays used in configuring ERP systems; secondly, it will bring into focus the new accounting structures that must be set up in order to support, thanks to the appropriate accounting records, the most detailed requirements of financial reporting that IAS require, proposing a new methodological approach; thirdly, the main administrative sub-systems will be analysed from the point of view of the engineering of the new record processes introduced thanks to IAS. |
