期刊名称：International Journal of Digital Accounting Research
印刷版ISSN：1577-8517
出版年度：2004
卷号：4
页码：31-55
出版社：University of Huelva, Rutgers University
摘要：The aim of this paper is to analyze aspects of organizational change induced by using process reengineering to implement new information technology (specifically an ERP system) on treasury department and its processes. Based on an intensive case study, the paper explores the changes in the treasury department of a large Spanish Electricity Company that implemented the SAP R/3 system. The results suggest that change had important repercussions on the technological, organizational and human dimensions of the treasury department. Evidence is also provided of the inter-relationship between these different dimensions.
关键词：Cash Management; Business Process Reengineering; ERP Systems.
