Hoque, Z., Mia, L. and Alam, M. (2001) Market Competition, Computer Aided Manufacturing and Use of Multiple Performance Measures: An Empirical Study. The British Accounting Review, 33, 23-45.
https://doi.org/10.1006/bare.2000.0149

has been cited by the following article:

• TITLE: Accounting Benefits of ERP Systems across the Different Manufacturing Industries of SMEs

  AUTHORS: Spyridon Goumas, Dimitris Charamis, Efthalia Tabouratzi

  KEYWORDS: ERP Systems, Accounting Benefits, Manufacturing Sector, Manufacturing In-dustries, SMEs

  JOURNAL NAME: Theoretical Economics Letters, Vol.8 No.6, April 23, 2018

  ABSTRACT: As a result of the ongoing economic crisis and the international market competition, Greek SMEs, particularly the ones focusing in manufacture and production, need to stay profitable by increasing efficiency, while reducing operational costs. Information collected, stored and processed by ERP systems help SMEs to reduce uncertainty, and improve operations and managerial decision-making. Manufacture SMEs could benefit from the implementation of an ERP system, as there are many aspects in the business to consider. However, most decisions are based on financial information. The current study explores the accounting benefits of implementing ERPs on manufacture SMEs, from an accounting standpoint. Findings demonstrate the difference in importance of the various accounting benefits within the different manufacturing categories.