The impact of enterprise resource planning systems on management accounting : an Australian study

Information technology is significantly changing the operating practices of an increasing number of companies globally. These developments have important implications for the accounting profession and in particular accounting practices in the twenty-first century. This study examines the development of enterprise resource planning (ERP) systems as a means of illustrating how changes in information technology allows all systems in a company to be linked to manage operations holistically.

The study investigates the change in accounting systems using a sample of Australian companies with emphasis on the adoption of ERP systems including the potential impact of ERP on capital budgeting processes. The results show that ERP systems are changing management accounting practices, although at this stage, the impact on capital budgeting techniques appears to be limited. The findings contribute to the emerging body of literature on the development of ERP systems and its impact on management accounting teaching and research.

Building capacity in an indigenous nonprofit artistic enterprise

Growth in Indigenous artistic enterprises has attracted government funding, cultural tourists, and arts managers with a strong interest in cultural democracy and, more recently, an interest in business models for these artists. This paper documents a case study of Arilla Paper, an artistic enterprise in Queensland, Australia, where a group of Aboriginal women, worked on making paper from natural materials, to create a sustainable non-profit arts business. Sections of the business manual developed for these women, together with primary and secondary data supporting the Indigenous creative industries, are presented. The paper concludes that success in such ventures requires a social entrepreneurship model of funding that recognises the challenges of Indigenous cultural ownership and capacity building in business practice.

Analytical communication networks model for enterprise grid computing

This paper addresses the problem of performance analysis based on the communication modeling of large-scale heterogeneous distributed systems, with an emphasis on enterprise Grid computing systems. The study of communication layers is important, as the overall performance of a distributed system often critically hinges on the effectiveness of this part. We propose an analytical model that is based on probabilistic analysis and queuing networks. The proposed model considers the processor as well as network heterogeneity of the enterprise Grid system. The model is validated through comprehensive simulations, which demonstrate that the proposed model exhibits a good degree of accuracy for various system sizes, and under different working conditions.

Communication network analysis of the enterprise grid systems

This paper addresses the problem of performance analysis based on communication modelling of largescale heterogeneous distributed systems with emphases on enterprise grid computing systems. The study of communication layers is important because the overall performance of a distributed system is often critically hinged on the effectiveness of this part. This model considers processor as well as network heterogeneity of target system. The model is validated through comprehensive simulation, which demonstrates that the proposed model exhibits a good degree of accuracy for various system sizes and under different working conditions. The proposed model is then used to investigate the performance analysis of typical systems.

Enabling successful web-based information technology support for enterprise customers: a service provider perspective of stakeholder-based issues

An understanding by support organisations of the key factors enabling successful enterprise after-sales customer support provision when using Web-based Selfservice Systems (WSSs) is essential to making  improvements in such systems. This paper reports key stakeholder-oriented findings from an interpretive study of critical success factors (CSFs) for the transfer of after-sales support-oriented knowledge from an information technology (IT) service provider to enterprise customers when a WSS is used. The findings suggest that researchers and practitioners should consider WSSs within a complex network of service providers, business partners and customer firms. The paper also clearly points to a need for support organisations to engage in greater collaboration and integration of WSSs with enterprise customers and business partners.

Enterprise bargaining as an organising opportunity - case study of a campaign by NTEU at one university

In the context of an increasingly de-regulated industrial relations' environment, enterprise bargaining has been viewed by unions as an opportunity for organising and increasing membership at the grass roots level. This paper uses a case study approach detailing the process at one university where the National Tertiary Education Union (NTEU) utilised organising tactics of the type currently promoted by the Australian Council of Trade Unions (ACTU). The campaign is described and assessed relative to outcomes at other NTEU sites during the same round of bargaining. It is concluded, that, firstly, the tactics used at this site succeeded in producing greater membership growth and mobilisation than at comparable sites. Secondly, the tactics used are applicable to a university workforce including academic and general staff. Thirdly, industrial campaigning in enterprise bargaining does not by itself result in membership growth.

Regional development through the enterprise of arts leadership

The literature in the field suggests that a community without arts-practice risks its future. Contemporaneously, evidence suggests that the future of some communities, specifically regional or rural communities, are at risk because of the withdrawal of essential services, which leads to economic and social decline. There is also evidence that arts practice has revived economic and social activity (and performance measures) in regional cities and towns. In this article, I argue that the arts foster regional sustainability, and I propose that an arts leadership that is collective in nature and associated with vision and creativity is needed if the arts are to achieve regional sustainability.

Analytical performance modeling of the enterprise grid computing

This paper addresses the problem of performance modeling of large-scale heterogeneous distributed systems with emphases on enterprise grid computing systems. To this end, we present an analytical model that can be employed to explore the effectiveness of different design approaches so that one can have an intelligent choice during design and evaluation a cost-effective large-scale heterogeneous distributed computing system. The model is validated through comprehensive simulation.

'Don't be a smart arse': Young workers, individualization, and an ethic of enterprise in Jamie's Kitchen

In Jamie’s Kitchen the high profile celebrity chef Jamie Oliver set out to transform a group of unemployed young Londoners into the enterprising, ideal worker of 21st century flexible capitalism. The paper will argue that this reality TV series provides a means to explore key features of new work regimes. We will analyse particular aspects of the increasingly powerful individualising and normalising processes shaping the lifeworlds of young workers in a globalising risk society. Processes that require those who wish to be positively identified as entrepreneurial to do particular sorts of work on themselves; or suffer the consequences.
Drawing on Foucault’s later work on the care of the self, and the  individualization theses of the reflexive modernization literature, we identify and analyse the forms of personhood that various institutions, organisations and individuals seek to encourage in young workers; and the ways in which institutionalised risk environments increasingly individualise the risks and uncertainties associated with labour market participation. The paper argues that our understandings of what it means to be a worker of the world, are being rearticulated around the idea that we are free to choose. And we must exercise this freedom – reap its rewards, carry its obligations – as individuals.

How did we do anything without it?: Indigenous art and craft micro-enterprise use and perception of new media technology

The degree of new media technologies that are broadly available has changed considerably ill nearly two decades since they emerged. How do Indigenous art and craft micro-enterprises use these technologies today? What are their perceptions of it? There is a lack of current data about use of computer technology by Indigenous-owned art and craft enterprises. A current snapshot is needed of the use and consequences of new media technologies in these organisations. This paper reports on results from a 2006 survey of small Indigenous-owned arts enterprises across Australia, including for-profit and non-profit enterprises, those from metropolitan, regional and remote areas, and including both art centres and other types of arts enterprises. The data suggest a major change over the previous decade in the degree that small Indigenous art and craft organisations use and perceive new media technology.