Comment on the critique of the paper 'ERP and management accounting changes of industrial enterprises in Serbia'

• Main Authors: Malinić Slobodan, Todorović Mirjana, Jovanović Dejan
• Format: Article
• Language: English
• Published: Economics institute, Belgrade 2012-01-01
• Series: Industrija
• Online Access: https://scindeks-clanci.ceon.rs/data/pdf/0350-0373/2012/0350-03731203025M.pdf

The aim of the paper 'ERP and Management Accounting Changes of Industrial Enterprises in Serbia' was to investigate one specific aspect of management accounting, precisely the changes of management accounting under the influence of modern information technologies. Therefore, our aim was neither to criticize nor to promote SAP (or some other ERP software). SAP is one of the best, most popular and most widely accepted ERP software in Serbia. That was the main reason for choosing SAP for our research. The main objective of this Comment is an attempt to point out the differences in expressed opinions, which are mainly the result of different ideas and aspects of the analysis and points of view of our paper. We consider the mentioned critique to be well-intentioned and useful, primarily for the authors of the paper, but also for the users of the results of our paper, as well as the reputation of the journal Industrija.