Search results for: social influence.

Authors: Yongsheng Guo, Xiaoxian Zhu, Mandella Osei-Assibey Bonsu

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This study explores the effects of national culture on consumer behaviour by identifying the characteristics of Chinese consumers’ decision making in Europe. It offers a better understanding of how cultural factors affect consumers’ behaviour, and how consumers make decisions in other nations with different culture. It adopted a grounded theory approach and conducted 24 in-depth interviews. Grounded theory models are developed to link the causal conditions, process, and consequences. Results reveal that some cultural factors including conservatism, emotionality, acquaintance community, long-term orientation and principles affect Chinese consumers when making purchase decisions in Europe. Most Chinese consumers plan and prepare their expenditure and stay in Europe as cultural learners, and purchase durable products or assets as investment, and share their experiences within a community. This study identified potential problems such as political and social environment, complex procedures, and restrictions. This study found that external factors influence internal factors and then internal characters determine consumer behaviour. This study proposes that cultural traits developed in convergence evolution through social selection and Chinese consumers persist most characters but adapt some perceptions and actions overtime in other countries. This study suggests that cultural marketing could be adopted by companies to reflect consumers’ preferences. Agencies, shops, and the authorities could take actions to reduce the complexity and restrictions.

Keywords: National culture, consumer behaviour, cultural marketing, decision making.

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Authors: Chiara Mansanta, Daniela Sani

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This paper studies the concept of intrapreneurship discovery for innovation and technology development related to the manufacturing industries set up in the center of Italy, in Marche Region. The study underlined the key drivers of the innovation process and the main factors that influence innovation. Starting from a literature study on open innovation, this paper examines the role of human capital to support company’s development. The empirical part of the study is based on a survey to 151 manufacturing companies that represent the 34% of that universe at the regional level. The survey underlined the main KPI’s that influence companies in their decision processes; then tools for these decision processes are presented.

Keywords: Business model, decision making, intrapreneurship discovery, open innovation, standard methodology.

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Authors: Othmane Fahim, Naoual Belouaggadia. Charifa David, Mohamed Ezzine

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To make better use of cooling resources, systems have been derived on the basis of the use of night radiator systems for heat pumping. Using the TRNSYS tool we determined the influence of the climatic characteristics of the two zones in Morocco on the temperature of the outer surface of a Photovoltaic Thermal Panel “PVT” made of aluminum. The proposal to improve the performance of the panel allowed us to have little heat absorption during the day and give the same performance of a panel made of aluminum at night. The variation in the granite-based panel temperature recorded a deviation from the other materials of 0.5 °C, 2.5 °C on the first day respectively in Marrakech and Casablanca, and 0.2 °C and 3.2 °C on the second night. Power varied between 110.16 and 32.01 W/m² marked in Marrakech, to be the most suitable area to practice night cooling by night radiation.

Keywords: Morocco, TRANSYS, radiative cooling.

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Authors: Mohit Tyagi, Pradeep Kumar

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The objective of this research work is to identify and analyze the significant corporate social responsibility (CSR) practices with an aim to improve the supply chain performance of automobile industry located at National Capital Region (NCR) of India. To achieve the objective, 6 CSR practices have been considered and analyzed using expert’s preference rating (EPR) approach. The considered CSR practices are namely, Top management and employee awareness about CSR (P₁), Employee involvement in social and environmental problems (P₂), Protection of human rights (P₃), Waste reduction, energy saving and water conservation (P₄), Proper visibility of CSR guidelines (P₅) and Broad perception towards CSR initiatives (P₆). The outcomes of this research may help mangers in decision making processes and framing polices for SCP implementation under CSR context.

Keywords: Supply chain performance, corporate social responsibility, CSR practices, expert’s preference rating approach.

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Authors: Rachid El Aidani, Phuong Nguyen-Tri, Toan Vu-Khanh

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This study intends to show the influence of the hydrolytic degradation on the properties of the e-PTFE/NOMEX® membranes used in fire-protective clothing. The modification of water vapour permeability, morphology and chemical structure was examined by MOCON Permatran, electron microscopy scanning (SEM), and ATR-FTIR, respectively. A decrease in permeability to water vapour of the aged samples was observed following closure of transpiration pores. Analysis of fiber morphology indicates the appearance of defects at the fibers surface with the presence of micro cavities. ATR-FTIR analysis reveals the presence of a new absorption band attributed to carboxylic acid terminal groups generated during the amide bond hydrolysis.

Keywords: Hydrolytic ageing, moisture membrane; water vapor permeability, morphology.

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Authors: B. O. Diyaolu

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The opportunity provided by advances in technology as regard to sports betting is so numerous. Nigerian youth are not left out especially with the use of phones and visit to sports betting outlets. Today, it is more difficult to differentiate a true fan as there are quite a number of them that became fans as a result of betting on live games. This study investigated the influence of online sports events on betting among Nigerian youth. A descriptive survey research design was used and the population consists of all Nigerian youth that engages in betting and lives within the southwest zone of Nigeria. A simple random sampling technique was used to pick three states from the southwest zone of Nigeria. 2500 respondents comprising of males and females were sampled from the three states. A structured questionnaire on Online Sports Event Contribution to Sports Betting (OSECSB) was used. The instrument consists of three sections. Section A seeks information on the demographic data of the respondents. Section B seeks information on online sports events while section C was used to extract information on sports betting. The modified instrument which consists of 14 items has a reliability coefficient of 0.74. The hypothesis was tested at 0.05 significance level. The completed questionnaire was collated, coded, and analyzed using descriptive statistics of frequency counts, percentage and pie chart, and inferential statistics of multiple regressions. The findings of this study revealed that online sports betting is a significant predictor of an increase in sports betting among Nigerian youth. The media and television, as well as globalization and the internet, coupled with social media and various online platforms, have all contributed to the immense increase in sports betting. The increase in the advertisement of the betting platform during live matches, especially football, is becoming more alarming. In most organized international events, the media attention, as well as sponsorship rights, are now been given to one or two betting platforms. There is a need for all stakeholders to put in place school-based intervention programs to reorientate our youth about the consequences of addiction to betting. Such programs must include meta-analyses and emotional control towards sports betting.

Keywords: Betting platform, Nigerian fans, Nigerian youth, sports betting.

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Authors: Jangwon Lee, Joonsung Yoon

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This study analyzes on the Social Network Game (SNG), ANIPANG, in order to discover its unique fun elements, so that suggest new methodologies for development of SNGs. ANIPANG is the most popular SNG in the South Korea on 2012. Recently, the game industry is paying close attention to mobile-based SNGs due to the rapid prevalence of smart-phones and social network services. However, SNGs are not online games simply. Although the fun of most online games is the victory through competition with other players or the game system, the fun of SNG is the communication through the collaboration with other players. Thus, features of users and environments of game should be considered for the game industry and for the fun of SNG to users.

Keywords: Social Network Game, Casual user, Fun, ANIPANG.

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Authors: Le Kang

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According to the nature of the university, as a free and responsible academic community, USR is based on a different foundation —academic responsibility, so the Pyramid and the IC Model of CSR could not fully explain the most distinguished feature of USR. This paper sought to put forward a new model— Ferris Wheel Model, to illustrate the nature of USR and the process of achievement. The Ferris Wheel Model of USR shows the university creates a balanced, fairness and neutrality systemic structure to afford social responsibilities; that makes the organization could obtain a synergistic effect to achieve more extensive interests of stakeholders and wider social responsibilities.

Keywords: USR, Achievement model, Ferris wheel model.

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Authors: Andra Costache, Gica Pehoiu

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As in other countries from Central and Eastern Europe, the economic restructuring occurred in the last decade of the twentieth century affected the mining industry in Romania, an oversize and heavily subsidized sector before 1989. After more than a decade since the beginning of mining restructuring, an evaluation of current social implications of the process it is required, together with an efficiency analysis of the adaptation mechanisms developed at governmental level. This article aims to provide an insight into these issues through case studies conducted in the most important coal basin of Romania, Petroşani Depression.

Keywords: case studies, government programs, miningrestructuring, social effects.

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Authors: A.K. Birru, D Benny Karunakar, M. M. Mahapatra

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Recycling of aluminum alloys often decrease fluidity, consequently influence the castability of the alloy. In this study, the fluidity of Al-Zn alloys, such as the standard A713 alloy with and without scrap addition has been investigated. The scrap added was comprised of contaminated alloy turning chips. Fluidity measurements were performed with double spiral fluidity test consisting of gravity casting of double spirals in green sand moulds with good reproducibility. The influence of recycled alloy on fluidity has been compared with that of the virgin alloy and the results showed that the fluidity decreased with the increase in recycled alloy at minimum pouring temperatures. Interestingly, an appreciable improvement in the fluidity was observed at maximum pouring temperature, especially for coated spirals.

Keywords: A713 alloy, Fluidity, Hexachloroethane, Pouring temperature, Recycling.

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Authors: Suguru Yoshioka, Seiichi Tani, Seinosuke Toda

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In historical science and social science, the influence of natural disaster upon society is a matter of great interest. In recent years, some archives are made through many hands for natural disasters, however it is inefficiency and waste. So, we suppose a computer system to create a historical natural disaster archive. As the target of this analysis, we consider newspaper articles. The news articles are considered to be typical examples that prescribe the temporal relations of affairs for natural disaster. In order to do this analysis, we identify the occurrences in newspaper articles by some index entries, considering the affairs which are specific to natural disasters, and show the temporal relation between natural disasters. We designed and implemented the automatic system of “extraction of the occurrences of natural disaster" and “temporal relation table for natural disaster."

Keywords: Database, digital library, corpus, historical natural disaster, temporal relation

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Authors: Blandina Šramová, Gabriela Kučeráková

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The paper is intended to declare and apply ethics, i. e. moral principles, rules in marketing environment. Ethical behavior of selected pharmaceutical companies in the Slovak Republic is the object of our research. The aim of our research is to determine perception of ethical behavior of the pharmaceutical industry in Slovakia by the medicine representatives in comparison with the assessment of doctors and patients. The experimental sample included 90 participants who were divided into three groups: medicine representatives of the pharmaceutical companies (N=30), doctors (N=30) and patients (N=30). The research method was a Questionnaire of ethical behavior, created by us, that describes individual areas included in the Code of ethics of the pharmaceutical industry in Slovakia. The results showed influence of professional status on ethical behavior perception, not gender. Higher perception was indicated at patients rather than doctors and medicine representatives.

Keywords: Ethics, corporate social responsibility, marketing, pharmaceutical industry.

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Authors: Yaw-Juen Wang, Po-Chun Hsu

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This paper presents an equivalent circuit model based on piecewise linear parallel branches (PLPB) to study solar cell modules which are partially shaded. The PLPB model can easily be used in circuit simulation software such as the ElectroMagnetic Transients Program (EMTP). This PLPB model allows the user to simulate several different configurations of solar cells, the influence of partial shadowing on a single or multiple cells, the influence of the number of solar cells protected by a bypass diode and the effect of the cell connection configuration on partial shadowing.

Keywords: Cell Connection Configurations, EMTP, Equivalent Circuit, Partial Shading, Photovoltaic Module

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Authors: Isaac Kofi Mensah, Jianing Mi, Cheng Feng

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Electronic government is the application of Information and Communication Technologies (ICTs) by the government to improve public service delivery to citizens and businesses. The purpose of this study is to investigate factors influencing the adoption and use of e-government services from different nationalities perspectives. The Technology Acceptance Model (TAM) will be used as the theoretical framework for the study. A questionnaire would be developed and administered to 500 potential respondents who are students from different nationalities in China. Predictors such as perceived usefulness, perceived ease of use, computer self-efficacy, trust in both the internet and government, social influence and perceived service quality would be examined with regard to their impact on the intention to use e-government services. This research is currently at the design and implementation stage. The completion of this study will provide useful insights into understanding factors impacting the decision to use e-government services from a cross and multi nationalities perspectives.

Keywords: Different nationalities, e-government, e-government services, technology acceptance model.

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Authors: Tutku Eker Iscioglu

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Increasing attention has been given in academia to the concept of corporate social responsibility. Also, the number of companies that undertake social responsibility initiatives has been boosting day by day since behaving in a socially responsible manner brings a lot to the companies. Literature provides various benefits of social responsibility and under which situations these benefits could be realized. However, most of these studies focus on one aspect of the consequences of behaving in a socially responsible manner and there is no study that unifies the conditions that a company should fulfill to make customers prefer its brand. This study aims to fill this gap. More specifically, the purpose of this study is to identify the conditions that a socially responsible company should fulfill in order to attract customers. To this end, a scale is developed and its reliability and validity is assessed through the method of Multitrait- Multimethod Matrix.

Keywords: Consumers, Corporate Social Responsibility, Multitrait-Multimethod Matrix, Scale Development.

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Authors: Dinabandhu Mahata, Amit Kumar, Ambarish Kumar Rai

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India is known as a country of diversity regarding the social, cultural and wide geographical variations. In the north and north-west part of the country, the strong patriarchal norms and the male dominance based social structure are the important constructs. Patriarchal social setup adversely affects the women’s social and economic wellbeing and hence in that social structure women are considered as second level citizen. Work participation rate of women has directly linked to the development of society or household. Haryana is one of the developed states of India, still being ahead in economic prosperity, much lagged behind in gender-based equality and male dominance in all dimensions of life. The position of women in the Haryana is no better than the other states of India. Haryana state has the great difference among the male-female sex ratio which is a serious concern for social science research as a demographic problem for the state. Now women are requiring for their holistic empowerment and that will take care of them for an enabling process that must lead to their economic as well as social transformation. Hence, the objective of the paper is to address the role of sex ratio, women literacy and her work participation in the process of their empowerment with special attention to the gender perspective. The study used the data from Census of India from 1991 to 2011. This paper will examine the regional disparity of sex ratio, literacy rate and female work participation and the improvement of empowerment of women in the state of Haryana. This paper will suggest the idea for focusing much intensively on the issues of women empowerment through enhancement of her education, workforce participation and social participation with people participation and holistic approach.

Keywords: Sex ratio, literacy rate, workforce participation rate, women empowerment, Haryana.

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Authors: L. Sandu, F. Topalâ, S. Porojan

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Knowledge of factors, which influence stress and its distribution, is of key importance to the successful production of durable restorations. One of this is the marginal geometry. The objective of this study was to evaluate, by finite element analysis (FEA), the influence of different marginal designs on the stress distribution in teeth prepared for cast metal crowns. Five margin designs were taken into consideration: shoulderless, chamfer, shoulder, sloped shoulder and shoulder with bevel. For each kind of preparation three dimensional finite element analyses were initiated. Maximal equivalent stresses were calculated and stress patterns were represented in order to compare the marginal designs. Within the limitation of this study, the shoulder and beveled shoulder margin preparations of the teeth are preferred for cast metal crowns from biomechanical point of view.

Keywords: finite element, marginal geometry, metal crown

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Authors: Nurazean Maarop, Noorjan Mohd Mustapha, Rasimah Yusoff, Roslina Ibrahim, Norziha Megat Mohd Zainuddin

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The goal of this study is to identify success factors that could influence the ISMS self-implementation in government sector from qualitative perspective. This study is based on a case study in one of the Malaysian government agency. Semi-structured interviews involving five key informants were conducted to examine factors addressed in the conceptual framework. Subsequently, thematic analysis was executed to describe the influence of each factor on the success implementation of ISMS. The result of this study indicates that management commitment, implementer commitment and implementer competency are part of the success factors for ISMS self-implementation in Malaysian Government Sector.

Keywords: ISMS Success Factors, IT Project Management, IS Success, Information Security.

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Authors: G. Rezai, P.K.Teng, Z. Mohamed, M.N Shamsudin

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Changing in consumers lifestyles and food consumption patterns provide a great opportunity in developing the functional food sector in Malaysia. There is only a little knowledge about whether Malaysian consumers are aware of functional food and if so what image consumers have of this product. The objective of this research is to determine the extent to which selected socioeconomic characteristics and attitudes influence consumers- awareness of functional food. A survey was conducted in the Klang Valley, Malaysia where 439 respondents were interviewed using a structured questionnaire. The result shows that most respondents have a positive attitude towards functional food. For the binary logistic estimation, the results indicate that age, income and other factors such as concern about food safety, subscribing to cooking or health magazines, being a vegetarian and consumers who have been involved in a food production company significantly influence Malaysian consumers- awareness towards functional food.

Keywords: Binary logistic model, functional foods, knowledge and awareness, perception

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Authors: Shamirah-Farah Faleel, Cai-Lian Tam, Teck-Heang Lee, Wai-Mun Har, Yie-Chu Foo

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The aim of this study is to investigate the effect of perceived social support and stress on the coping capability and level of depression of foreign and local students in Malaysia. Using convenience sampling, 200 students from three universities in Selangor, Malaysia participated in the study. The results of this study revealed that there was a significant relationship between perceived social support and coping capability. It is also found that there is a negative relationship between coping capability and depression. Further, stress and depression are positively related whereas stress and coping capability are negatively related. Lastly, there is no significant difference for the stress level and coping capability amongst local and foreign students.

Keywords: Coping capability, depression, perceived social support, stress.

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Authors: Jana Novakova, Lenka Petrkovska, Josef Brychta, Robert Cep, Lenka Ocenasova

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The contribution is dealing with the influence of high speed parameters on the quality of machined surface. In general the principle of high speed cutting lies in achieving faster machine times with concurrent increase in accuracy and quality of the machined areas in largely irregular, mathematically hard to define shapes. High speed machining is a highly effective method of machining with the following goals: increasing of machining productivity, increasing of quality of the machined surface, improving of machining economy, improving of ecological aspects of machining. This article is based on an experiment performed by the Department of Machining and Assembly of the Faculty of Mechanical Engineering of VŠBTechnical University of Ostrava.

Keywords: High speed cutting, measurement, surface integrity, surface roughness, residual stress/

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Authors: Panagiotis Pentaris

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The issue of social and legal recognition of LGBTQ families is of high importance when exploring the possibility of a family. Of equal importance is the fact that both society and the individual contribute to the overall recognition of LGBTQ families. This paper is a conceptual discussion, by methodology, of both sides; it uses a method of constructive analysis to expound on this issue. This method’s aim is to broaden conceptual theory, and introduce a new relationship between concepts that were previously not associated by evidence. This exploration has found that LGBTQ realities from an international perspective may differ and both legal and social rights are critical toward self-consciousness and the formation of a family. This paper asserts that internalised and historic oppression of LGBTQ individuals, places them, not always and not in all places, in a disadvantageous position as far as engaging with the potential of forming a family goes. The paper concludes that lack of social recognition and internalised oppression are key barriers regarding LGBTQ families.

Keywords: Family, gay, LGBTQ, self-worth, social rights.

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Authors: Shahrinaz Ismail, Zulhelmi Mohammed, Nur Waheda Md Yusof, Mohd Sharifuddin Ahmad

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The burst of Web 2.0 technology and social networking tools manifest different styles of learning and managing knowledge among both knowledge workers and adult learners. In the Western countries, open-learning concept has been made popular due to the ease of use and the reach that the technology provides. In Malaysia, there are still some gaps between the learners- acceptance of technology and the full implementation of the technology in the education system. There is a need to understand how adult learners, who are knowledge workers, manage their personal knowledge via social networking tools, especially in their learning process. Four processes of personal knowledge management (PKM) and four cognitive enablers are proposed supported by analysed data on adult learners in a university. The model derived from these processes and enablers is tested and presented, with recommendations on features to be included in adult learners- learning environment.

Keywords: Personal knowledge management, adult learners, social network, learning environment.

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Authors: Ho-Dae Chong, Jong-Kil Kim

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Collaborative research has become more prevalent and important across disciplines because it stimulates innovation and interaction between scholars. Seeing as existing studies relatively disregarded the institutional conditions triggering collaborative research, this work aims to analyze the changing trend in collaborative work patterns among Korean social scientists. The focus of this research is the performance of social scientists who received research grants through the government’s Social Science Korea (SSK) program. Using quantitative statistical methods, collaborative research patterns in a total of 2,354 papers published under the umbrella of the SSK program in peer-reviewed scholarly journals from 2013 to 2016 were examined to identify changing trends and triggering factors in collaborative research. A notable finding is that the share of collaborative research is overwhelmingly higher than that of individual research. In particular, levels of collaborative research surpassed 70%, increasing much quicker compared to other research done in the social sciences. Additionally, the most common composition of collaborative research was for two or three researchers to conduct joint research as coauthors, and this proportion has also increased steadily. Finally, a strong association between international journals and co-authorship patterns was found for the papers published by SSK program researchers from 2013 to 2016. The SSK program can be seen as the driving force behind collaboration between social scientists. Its emphasis on competition through a merit-based financial support system along with a rigorous evaluation process seems to have influenced researchers to cooperate with those who have similar research interests.

Keywords: Co-authorship, collaboration, competition, cooperation, Social Science Korea, policy.

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Authors: Asish O. Mathew, Lewlyn L. R. Rodrigues

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The organizations in the knowledge economy era have recognized the importance of building knowledge assets for sustainable growth and development. In comparison to other industries, Information Technology (IT) enterprises, holds an edge in developing an effective Knowledge Management (KM) programmethanks to their in-house technological abilities. This paper tries to study the various knowledge based incentive programmes and its effect on Knowledge Sharing and Learning in the context of the Indian IT sector. A conceptual model is developed linking KM Incentives, Knowledge Sharing and Learning. A questionnaire study is conducted to collect primary data from the knowledge workers of the IT organizations located in India. The data was analysed using Structural Equation Modeling using Partial Least Square method. The results show a strong influence of knowledge management incentives on knowledge sharing and an indirect influence on learning.

Keywords: Knowledge Management, Knowledge Management Incentives, Knowledge Sharing, Learning.

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Authors: Seyedebrahim Afkhami, Meisam Abdi, Reza Baserinia

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Additive manufacturing is revolutionizing production in different industries, including pharmaceuticals. This case study explores the influence of surface area on the dissolution of additively manufactured polyvinyl alcohol parts as a polymer candidate. Specimens of different geometries and constant mass were fabricated using a Fused Deposition Modeling (FDM) 3D printer. The dissolution behavior of these samples was compared with respect to their surface area. Improved and accelerated dissolution was observed for samples with a larger surface area. This study highlights the capabilities of additive manufacturing to produce samples of complex geometries that cannot be manufactured otherwise to control the dissolution behavior for pharmaceutical and biopharmaceutical applications.

Keywords: Additive manufacturing, polymer dissolution, fused deposition modelling, geometry optimization.

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Authors: P. Jomsri

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Nowadays social media are important tools for web resource discovery. The performance and capabilities of web searches are vital, especially search results from social research paper bookmarking. This paper proposes a new algorithm for ranking method that is a combination of similarity ranking with paper posted time or CSTRank. The paper posted time is static ranking for improving search results. For this particular study, the paper posted time is combined with similarity ranking to produce a better ranking than other methods such as similarity ranking or SimRank. The retrieval performance of combination rankings is evaluated using mean values of NDCG. The evaluation in the experiments implies that the chosen CSTRank ranking by using weight score at ratio 90:10 can improve the efficiency of research paper searching on social bookmarking websites.

Keywords: combination ranking, information retrieval, time, similarity ranking, static ranking, weight score

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Authors: Khulood Miliany

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This study examines the media habits of young people in Saudi Arabia, in particular their use of the Internet and television in the domestic sphere, and how use of the Internet impacts upon other activities. In order to address the research questions, focus group interviews were conducted with Saudi university students. The study found that television has become a central part of social life within the household where television represents a main source for family time, particularly in Ramadan while the Internet is a solitary activity where it is used in more private spaces. Furthermore, Saudi females were also more likely to have their Internet access monitored and circumscribed by family members, with parents controlling the location and the amount of time spent using the Internet.

Keywords: Domestication of Technology. Internet, Social context, Television, Young people.

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Authors: L. Tao, T. J. Sun, Z. H. Li

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The knowledge base of welding defect recognition is essentially incomplete. This characteristic determines that the recognition results do not reflect the actual situation. It also has a further influence on the classification of welding quality. This paper is concerned with the study of a rough set based method to reduce the influence and improve the classification accuracy. At first, a rough set model of welding quality intelligent classification has been built. Both condition and decision attributes have been specified. Later on, groups of the representative multiple compound defects have been chosen from the defect library and then classified correctly to form the decision table. Finally, the redundant information of the decision table has been reducted and the optimal decision rules have been reached. By this method, we are able to reclassify the misclassified defects to the right quality level. Compared with the ordinary ones, this method has higher accuracy and better robustness.

Keywords: intelligent decision, rough set, welding defects, welding quality level

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Authors: Despina Galani, Efthymios Gravas, Antonios Stavropoulos

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Advances in information technology, recent changes in business environment, globalization, deregulation, privatization have made running a successful business more difficult than ever before. To remain successful and to be competitive have forced companies to react to the new changes in order to survive and succeed. The implementation of an Enterprise Resource planning (ERP) system improves information flow, reduce costs, establish linkage with suppliers and reduce response time to customer needs. This paper focuses on a sample of Greek companies, investigates the ERP market in Greece, the reasons why the Greek companies are investing in ERP systems, the benefits that users have achieved and the influence of ERP systems on the use of new accounting practices. The results indicate a greater level on information integration, flexibility in information access and greater functionality provided by ERP systems but little influence on the use of new accounting practices.

Keywords: Advanced Accounting Practices, EnterpriseResource Planning, Management Accounting.

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