企业资源计划系统特征对提高预算系统有效性的影响——以也门电信公司为例

أ.د. محمد علي الربيدي, أ. محمد منصور الماس
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引用次数: 0

摘要

本研究旨在衡量企业资源规划(ERP)系统的特点在提高也门电信公司预算系统的有效性方面的影响。为了实现本研究的目的,设计了一份问卷,从也门共和国萨那市六家电信公司的目标人群中收集数据。从财务、预算和财务分析、内部审计和信息技术部门中选择了四家非政府电信公司的135名员工作为样本。使用社会科学统计程序(SPSS)对数据进行分析。研究结果显示,ERP特征对提高预算系统的有效性有显著的正向影响。该研究建议电信公司需要完全采用ERP系统的实施,以提高其预算系统的有效性。
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The Impact of Characteristics of Enterprise Resource Planning System in Improving the Effectiveness of Budgeting Systems: A Field Study of Telecommunication Companies in Yemen
This study aimed to measure the impact of characteristics of enterprise resource planning (ERP) systems in improving the effectiveness of budgeting systems on telecommunication companies in Yemen. To achieve the objective of this study, a questionnaire was designed for collecting data from the target population in the six telecommunication companies in Sana’a city in the Republic of Yemen. A sample of 135 employees in four non-governmental telecommunication companies was selected from the departments of finance, budget and financial analysis, internal audit, and information technology. The Statistical Program for Social Sciences (SPSS) was used to analyze the data. The results of the study revealed that there is statistically significant positive impact of ERP characteristics on improving the effectiveness of the budgeting system. The study recommends that telecommunication companies need to adopt the implementation of ERP systems completely to improve the effectiveness of their budgeting systems.
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审稿时长
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