Published in last 50 years
Related Topics
Articles published on Enterprise Resource Planning
- New
- Research Article
- 10.1093/ijpp/riaf093.013
- Nov 7, 2025
- International Journal of Pharmacy Practice
- M Fenech
Abstract Introduction Pharmaceuticals are vital to healthcare and considered a human right, yet equitable access remains difficult in small markets like Malta. Despite a fully tax-funded NHS offering full reimbursement, rising pharmaceutical costs and reliance on imports heighten vulnerability to global disruptions including the phenomenon of Brexit and COVID-19. Limited national data further emphasizes the need for targeted research to address Malta’s distinct pharmaceutical access and policy challenges [1]. Aim The study aimed to capture the collaboration and understanding of the perspective of both the internal and external stakeholders within the National Health Service, and hence provide a platform for elucidating real-time experiences within a small country context, as perceived by the diverse stakeholders. Thereafter establish the connection with existing policies, and the prevailing challenges perceived. Methodology A qualitative, inductive research design was employed to explore these complex issues. Semi-structured interviews were conducted with purposefully selected internal and external stakeholders, enabling the collection of detailed and context-rich data. Thematic Analysis, as outlined by Clarke and Braun (2006), was used to identify and develop key themes from the raw data, allowing for an emergent understanding of stakeholder concerns [2]. A conceptual model was subsequently developed to interpret findings within a structured framework [3]. Ethical approval was obtained from both IDEA College (Malta) and the Ministry for Health and Active Ageing (Malta), with strict adherence to ethical standards concerning participant consent, confidentiality, and data protection Results Findings reveal that Malta’s pharmaceutical sector faces considerable challenges related to affordability, accessibility, and supply continuity. Stakeholders identified geopolitical disruptions, including Brexit, and Malta’s inherent small-market limitations as primary drivers of elevated medicine prices and procurement difficulties. Participants also criticized outdated pricing mechanisms, procedural delays, and the limitations of ERP systems and relevant data in HTAs, which often fail to reflect actual market prices [4]. While the NHS’s full reimbursement model ensures equitable access, it may reduce cost sensitivity among both prescribers and patients. There were widespread calls for sustainable funding strategies, enhanced interdepartmental coordination, and improved data systems. Stakeholders strongly advocated for EU-level collaboration, joint procurement models, and better stock management frameworks especially further to procurement shift from UK to EU market [5]. Discussion This study provides critical insights into Malta’s pharmaceutical pricing landscape, contributing to a limited body of national literature on access and affordability issues. It demonstrates how global market disruptions, combined with national policy limitations, impact equitable access. Limitations of the study included challenges in participant recruitment due to the sensitive nature of the topic and a constrained diversity of perspectives owing to time restrictions. Nonetheless, the study underscores the importance of stakeholder collaboration, updated procurement strategies, and robust data infrastructure. Future research should explore the effects of cost-awareness programs on prescribing behaviours and investigate procurement innovations in other small EU markets to inform sustainable reform efforts.
- New
- Research Article
- 10.1108/jocm-03-2025-0264
- Nov 6, 2025
- Journal of Organizational Change Management
- Hanh Song Thi Pham + 1 more
Purpose This study develops a theoretically grounded understanding of Industry 5.0 (IR5) and proposes an integrative framework to clarify its organisational implications for leading change in digitally transforming socio-technical environments. Design/methodology/approach The study employs a structured integrative review of 160 peer-reviewed articles and seven institutional reports, guided by socio-technical systems theory, to inform the analysis. Findings This study offers a new, concise definition of Industry 5.0 (IR5) as a socially constructed framework that reconfigures industrial systems by embedding the principles of human-centricity, sustainability and resilience into advanced digitalisation. It introduces the IR5 CPC model (conditions-processes-consequences), a comprehensive framework identifying key enabling conditions (e.g. visionary leadership and digital readiness), three digitalisation logics (resilience, sustainability and well-being-driven) and dual outcomes (benefits and risks) across organisational, economic, societal and environmental domains. Research limitations/implications This study encourages empirical research on how AI- and ERP-based (enterprise resource planning) standard operating procedures (SOPs) facilitate IR5-aligned transformation. It also recommends multi-theoretical approaches to capture its socio-technical complexity. Practical implications This study facilitates change leaders in designing phased, ethically aware digital strategies and supports policymakers in aligning incentives and regulations with sustainable, inclusive digitalisation. Originality/value This is the first study to provide a theoretically integrated definition and framework of IR5, bridging fragmented literature and advancing future inquiry.
- New
- Research Article
- 10.9734/jerr/2025/v27i111706
- Nov 4, 2025
- Journal of Engineering Research and Reports
- Akinyemi Sadeeq Akintola + 4 more
Aims: This study aims to explore the integration of data-driven Continuous Improvement (CI) frameworks with Enterprise Resource Planning (ERP) systems in manufacturing environments to enhance operational efficiency and competitiveness. Specifically, it seeks to determine how ERP-generated data can support real-time monitoring, predictive maintenance, process optimization, and strategic decision-making. Study Design: A systematic literature review was conducted, synthesizing empirical and conceptual studies published between 2010 and 2025 across databases including Scopus, ScienceDirect, and IEEE Xplore, as well as reputable industry reports. The approach emphasizes data-driven methodologies and evidence-based insights from manufacturing contexts across various regions. Methodology: The review analyzed studies addressing ERP-enabled CI architectures, analytics engines, visualization dashboards, and data governance mechanisms within both on-premise and cloud-based infrastructures. Key themes analyzed include data integration architectures, analytics engines, visualization dashboards, governance mechanisms, and scalability within cloud-based environments. The review further assesses critical success factors and implementation challenges reported across the studies. Results: Evidence shows that ERP-integrated CI systems yield 15–45% reductions in cycle time, 10–30% improvements in cost efficiency, and up to 25% defect reduction across manufacturing sectors. High-performing implementations consistently demonstrated robust data governance, real-time analytics, and employee engagement in feedback loops. Conversely, recurring barriers included poor data quality (reported in 38% of studies), organizational resistance (29%), and integration costs (24%). Conclusion: The findings confirm that ERP-driven, data-centric CI frameworks substantially enhance manufacturing performance by transforming ERP systems from transactional platforms into analytical and learning-oriented ecosystems. The study proposes a structured reference framework linking ERP data architecture, CI methodologies, and organizational capabilities, offering actionable guidance for firms pursuing digital transformation and operational excellence.
- New
- Research Article
- 10.3390/info16110954
- Nov 3, 2025
- Information
- Aleksandra Radić + 4 more
In the context of accelerated digitalization, enterprises are increasingly adopting information-driven solutions to support managerial decision-making, with Enterprise Resource Planning (ERP) systems playing a crucial role in organizational development. Despite its importance, ERP adoption varies significantly across industries, particularly between developed and developing economies, where technological and structural differences persist. This paper proposes and validates a classification framework for assessing industry readiness for ERP adoption, based on an integrated PLS-SEM-MCDA methodological approach. PLS-SEM identified statistically significant factors and transformed them into weights to compare ERP user attitudes across eleven industries in Serbia and Slovenia. In addition, the TOPSIS-Sort method classified industries into high, moderate, and low readiness as predefined order classes. Finally, sensitivity analysis and comparative analysis are performed with AHP expert weights and the PROMETHEE-FlowSort method to determine the robustness of the PLS-SEM-TOPSIS-Sort results. The results show that the IT industry is the most consistent in adopting ERP systems. In contrast, other industries exhibit varying levels of readiness, depending on their degree of digital maturity and organizational preparedness. The proposed framework’s methodological flexibility allows it to be adapted to various contexts, making it suitable for future academic research and comparative studies. Additionally, the practical implications of the research are twofold. For ERP suppliers, the findings provide guidance on how to approach market segmentation and strategic positioning tailored to the specific needs of individual industries. For ERP users, their success in ERP adoption can be amplified by using the research insights as a benchmarking model.
- New
- Research Article
- 10.11591/edulearn.v19i4.22723
- Nov 1, 2025
- Journal of Education and Learning (EduLearn)
- Ayatulloh Michael Musyaffi + 3 more
Entrepreneurship education is growing because of innovative technologies such as artificial intelligence (AI)-based business simulation and gamification. However, there are different responses to gamification-based learning. This study aims to identify the factors that influence learning in gamified business simulation using the self-determination theory (SDT) approach. This study uses a quantitative approach with an online survey of 160 university students learning entrepreneurship through an enterprise resource planning (ERP) based business simulation enhanced with AI and gamification elements. Data were analyzed using importance-performance map analysis (IPMA) to evaluate four primary constructs: autonomy, competence, presence, and relatedness. The analysis results show that the presence construct is fundamental and performs well. While relatedness is fundamental, its performance needs to be improved. The autonomy and competence constructs perform adequately but do not require significant changes. The results also emphasize the importance of strengthening the elements of realism and social interaction in gamified business simulations. Developers and educators should improve the presence and relatedness elements to increase student motivation and engagement. Periodic evaluations and adjustments according to student needs are also necessary to ensure the long-term effectiveness of the simulation. This research provides valuable insights for developing more effective technology-based learning methods in supporting entrepreneurship education.
- New
- Research Article
- 10.4038/jbt.v9i5.231
- Oct 31, 2025
- Journal of Business and Technology
- J Wijayanayake + 3 more
Enterprise Resource Planning (ERP) systems are critical components for integrating business processes and enabling competitive advantage; however, the human and cultural aspects of ERP use are insufficiently researched in the literature, particularly in the Asia–Pacific (APAC) region. This study adds originality to the literature by focusing on the people factor and investigating the impact of user age, involvement, teamwork, and cultural alignment on ERP adaptation and performance outcomes. A conceptual model has been developed with the help of Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA-2020). Guidelines were followed during all stages of this review from May 2021 to January 2022. A total of 502 research papers published after 2000 were inspected to determine which 44 publications to include, using the PRISMA data flow diagram. The research has been conducted for SMEs in the Asia Pacific (APAC) and gathered data using a survey tool, targeting companies that have already implemented ERP systems in their production processes. PLS-SEM was used to analyse the data quantitatively, and Hypotheses were tested. The results indicated positive relationships with the hypothesis. We have concluded that the high adaptation of the ERP system significantly influences (β = 0.163, t = 2.963, p = 0.003) the Competitive Advantage as a value-added benefit to business organisations. This paper provides an interpretation of ERP implementations in the APAC region, exploring relatively undiscovered stories about People, Power, Politics, and Competitive Advantages.
- New
- Research Article
- 10.30574/wjarr.2025.28.1.3594
- Oct 31, 2025
- World Journal of Advanced Research and Reviews
- Azrul Azrul + 2 more
This study aims to design and implement Enterprise Resource Planning (ERP) in supply chain management based on the Odoo website at Manis Buah 777 MSMEs. The type of research used in this study is qualitative research using a qualitative descriptive approach which is divided into 3 stages consisting of the planning stage, the implementation stage, the reporting stage. The Odoo ERP system was chosen because it has flexible modules and is in accordance with the needs of MSMEs, especially in inventory management, sales, and accounting. The results of this study indicate that the implementation of Odoo ERP can help of fruit businesses in managing its supply chain management by increasing operational effectiveness, simplifying the process of recording financial transactions and managing inventory. Thus, the Odoo ERP system can be used as a digitalization solution for MSME business management, especially in supporting the effectiveness and efficiency of business operational processes.
- New
- Research Article
- 10.53894/ijirss.v8i11.10790
- Oct 31, 2025
- International Journal of Innovative Research and Scientific Studies
- Justus Wesonga + 1 more
The retail business in South Africa contributes significantly to national GDP and has undergone fast changes in logistics and supply chain processes, making effective logistics management critical to cost reduction and profitability. This study investigates the impact of reverse logistics, warehousing, and supply chain networks on logistics service quality, as well as how logistics service quality influences overall supply chain effectiveness in the retail sector. A quantitative study design was used, with data collected from 300 respondents in Gauteng, including managers, departmental personnel, and supply chain professionals. To validate the hypothesised associations, the data were analysed with descriptive statistics, exploratory factor analysis, and structural equation modelling. The study found that reverse logistics (β = 0.71) and supply chain networks (β = 0.20) have a considerable favourable impact on logistics service quality, while warehousing had a minor effect (β = 0.08). Logistics service quality significantly predicts supply chain effectiveness (β = 0.94), highlighting its importance in improving retail logistics performance. These findings imply that the efficacy of reverse logistics systems and the strength of supply chain networks are critical variables in obtaining higher service quality and, eventually, supply chain effectiveness. The report suggests that South African retailers must improve reverse logistics and optimise supply chain network integration to remain competitive, as well as solve warehousing inefficiencies. In practice, retailers should undertake focused training programs, pursue strategic recruitment to improve leadership ability, and invest in modernised storage infrastructure. Furthermore, the implementation of enterprise resource planning (ERP) systems is suggested to increase information flow, coordination, and operational efficiency across logistics functions.
- New
- Research Article
- 10.31150/ajebm.v8i10.4118
- Oct 31, 2025
- American Journal of Economics and Business Management
- Feruz Raxmatov
The article focuses on examining how digitalization influences the localization of production processes and the growth of industrial cooperation in Uzbekistan. In the context of accelerated digital transformation of the global economy, digitalization is becoming a key tool for increasing technological independence, production efficiency, and integration into global value chains. Utilizing the statistical data of international organizations (World Bank, UN Comtrade, WIPO, ADB) by regrouping into technological groupings, conducted analysis has shown that between 2015 and 2023 Uzbekistan witnessed an increased share of medium- and high-tech industries, offering higher-value, capital-intensive, import and trade-able high-tech products, as well as an overview of the expansion of digital infrastructure between 2015–2023. And with the implementation of the state strategy "Digital Uzbekistan 2030", it contributes to building national digital ecosystems, development of technology parks, implementation of ERP systems, IoT and AI solutions to the industry. The study identifies three mechanisms through which digitalization impact: transaction costs reduction, production cost efficiency, and industrial cooperation effectiveness. It is concluded that digitalization is one of the factors in strengthening Uzbekistan's technological sovereignty and transitioning to an innovative economic growth model based on the synergy of digital technologies, localization, and industrial cooperation.
- New
- Research Article
- 10.3390/machines13111002
- Oct 31, 2025
- Machines
- Bárbara Amaro + 3 more
The increasing complexity of mechanical manufacturing demands intelligent, integrated solutions to maintain high levels of precision, efficiency, and traceability. While ERP systems provide centralized management for core business functions, they often fall short in addressing operational-level workflows on the shopfloor. This paper presents the development and implementation of GIP (Gestão Integrada de Produção—Integrated Production Management), a custom software solution designed to bridge this gap for a small-to-medium enterprise (SME) specializing in precision mechanical components. GIP automates manual tasks such as technical drawing validation, file management, and part tracking, significantly reducing approval times and human error while enhancing traceability through unique DataMatrix part marking and centralized data logging. Developed with a modular, user-centered design using C# and SQL Server, the system integrates seamlessly with existing ERP infrastructure, following Industry 4.0 principles. Its deployment resulted in quantifiable improvements in productivity, data security, interdepartmental communication, and project delivery times. The success of GIP underscores the benefits of complementing ERP platforms with task-specific tools tailored to real user workflows. This approach aligns with smart manufacturing trends such as digital threads and digital twins, laying the groundwork for future enhancements in predictive maintenance and real-time analytics. GIP demonstrates how agile, scalable digital tools can drive competitiveness in modern industrial environments.
- New
- Research Article
- 10.31652/3041-2463/2025-3-6
- Oct 29, 2025
- Актуальні проблеми фізичного виховання та методики спортивного тренування
- Ольга Борисова + 1 more
Topicality. In the modern era of digital transformation, sport is increasingly integrated into global information processes. Innovative technologies are becoming an integral part of the effective management of sports organizations, including national sports federations. Their implementation helps to optimize resources, improve internal communications, make informed decisions, and ensure sustainable development of the industry.The purpose of the study is to analyze modern management technologies and peculiarities of their use in the activities of national sports federations. Material and methods of the study. The study is based on the works of modern scholars, regulatory documents, in particular the Strategy for the Development of Physical Culture and Sports until 2028. The study applies a systematic approach, methods of analysis, synthesis, induction and deduction to comprehensively study scientific sources and management practices. Research results. The study found that effective management in sports is based on a combination of traditional methods (administrative, economic, social and psychological) with modern digital tools. Particular attention is paid to the implementation of CRM and ERP systems, mobile applications (TrainHeroic, TeamSnap, Coach’s Eye), which increase the efficiency of communication, planning, training and marketing. At the same time, a number of challenges have been identified, including the insufficient level of digital competence of staff, uneven access to technology, the need for adaptive management models, etc. Conclusions. The digital transformation of sports management opens up new horizons for the development of the industry, it contributes to the automation of processes, improving the quality of decision-making, personalization of athletes’ training and effective interaction of all participants in the sports system. The further implementation of modern technologies requires the development of adaptive management models, institutional support and digital education of personnel.
- New
- Research Article
- 10.37090/nf00xb47
- Oct 29, 2025
- Industrika : Jurnal Ilmiah Teknik Industri
- Raden Mas Galih Surya Kancana + 3 more
In the manufacturing industry, optimal raw material inventory management is crucial for smooth production and cost efficiency. PT SSI faces problems in managing insert frames, which causes high ordering and storage costs. This study analyzes the application of the Economic Order Quantity (EOQ) method to determine the optimal order quantity and reduce total inventory costs. With a descriptive quantitative approach, data were collected through interviews, historical analysis of ordering and inventory costs, and calculations of EOQ and Total Inventory Cost (TIC). The results showed that the EOQ method reduced the frequency of orders from 48 to 24 times per year with an optimal order quantity of 63,155 units. Total inventory costs were also reduced from Rp 279,412,534 to Rp 230,256,690 per year, proving that the EOQ method is more efficient. The novelty of this research is the combination of EOQ with specific variables of the semiconductor industry. Further research is recommended to explore demand uncertainty and the integration of EOQ with artificial intelligence and ERP systems to improve inventory management accuracy. Keywords: Economic Order Quantity (EOQ), Inventory Control, Operational Efficiency, Optimal Order Quantity, Total Inventory Cost
- New
- Research Article
- 10.1080/09537325.2025.2578822
- Oct 28, 2025
- Technology Analysis & Strategic Management
- Dursun Balkan + 1 more
ABSTRACT In VUCA-world conditions, collaborative approach in business processes is the prevailing understanding. Collaboration is supported by smart technologies and extended to cross-partner innovation creation. Simultaneous utilisation of various smart technologies reforms design and innovation processes. Via an integrative review, this article overviews the smart technologies in relation to collaborative innovation and develops a generic framework. Benefits and performance improvements obtained in the design and innovation lifecycle are discussed comprehensively. Findings reveal main contributions of these technologies as: seamless integration of design databases with ERP and manufacturing systems; accelerated dynamic innovation processes; designer collaboration via virtual platforms; rapid joint prototyping via simulation, virtual and augmented reality tools; and active customer involvement in design via 3D-printer technology. Hardships to obtain technology-based collaboration across partners are discussed under the dimensions of ‘technological’, ‘managerial and organisational’, and ‘behavioural and cultural’, key takeaways being offered under each dimension. Results indicate the vitality of handling the soft aspects along with technological components.
- New
- Research Article
- 10.61108/ijsshr.v3i3.216
- Oct 27, 2025
- International Journal of Social Science and Humanities Research (IJSSHR) ISSN 2959-7056 (o); 2959-7048 (p)
- Ruth Sheila Letitoiya + 1 more
Online purchasing systems (OPS) are widely used in both public and private sectors to automate procurement workflows, reduce transaction costs, and enhance transparency. However, despite the significant role of state corporations play in the country's socio-economic development, many continue to face challenges such as procurement inefficiencies, delayed project execution, and weak supplier management systems. Limited empirical studies have explored how online purchasing systems specifically impacts supply chain optimization outcomes such as cost efficiency, supplier performance, inventory control, and responsiveness in the context of state corporations. This research, therefore, aimed to establish the influence of online purchasing systems on supply chain optimization in state corporations in Nairobi County, Kenya. The study focused on four key dimensions of online purchasing systems: procurement systems, Application Programming Interfaces, cloud-based enterprise resource planning systems, and e-catalogues. This research is underpinned by three theoretical frameworks: The Technology Acceptance Model (TAM), Resource-Based View (RBV), and Technology-Organization-Environment (TOE) Framework. A descriptive research design was adopted, with the target population being legal officers, procurement officers, supply chain managers, ICT personnel, and finance officers from a 51 state corporations in Nairobi County, Kenya. A sample of 136 respondents was chosen using stratified random sampling. Data was collected through structured questionnaires and analyzed using descriptive and inferential statistical methods, with regression analysis employed to explore relationships between online purchasing systems and performance outcomes. The study found that e-procurement systems significantly enhance the performance of state corporations in Kenya by promoting automation, efficiency, and accountability in procurement processes. The study also established that Application Programming Interfaces significantly enhance procurement performance by fostering interoperability, real-time information sharing, and data consistency across state corporations. The study further revealed that cloud-based ERP systems have a profound positive impact on the performance of state corporations by improving flexibility, coordination, data security, and compliance. The study finally found that e-catalogues significantly enhance the performance of state corporations in Kenya by streamlining procurement processes, improving order accuracy, and fostering supplier accountability. The study makes the following recommendations; State corporations should enhance the effectiveness of e-procurement systems by investing in user training, periodic system audits, and integration across all procurement functions. State corporations should strengthen API implementation by standardizing data formats, ensuring real-time synchronization, and investing in secure, interoperable systems linking procurement, finance, and audit functions. State corporations should institutionalize comprehensive training on cloud-based ERP systems, strengthen vendor management modules, and harmonize system functionalities across departments. Lastly, State corporations should prioritize full integration of e-catalogue systems into procurement workflows, accompanied by regular training and policy alignment.
- New
- Research Article
- 10.61132/rimba.v3i4.2329
- Oct 25, 2025
- Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi
- Aninda Nuraini + 3 more
Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.
- New
- Research Article
- 10.47392/irjash.2025.097
- Oct 22, 2025
- International Research Journal on Advanced Science Hub
- Chandan Mishra
Enterprise Resource Planning (ERP) systems have been a part of the financial and operational processes of contemporary institutions. Although a strong and mature platform, Oracle PeopleSoft Financials was developed based on the old architectures that are becoming less and less fit to meet the modern business requirements of agility, automation, and cloud-native integration. This literature review indicates the need and ways of modernising PeopleSoft Financial systems with three key pillars such as automation, cloud integration, and workflow optimisation. The paper presents a theoretical framework backed by literature in the industry and the scholarly world to inform the strategies of modernisation. The main issues of customisations of the past, data integrity, and the readiness of the organisation are addressed. Further research directions and recommendations include a focus on establishing a consistent modernisation framework, transitioning to the use of hybrid clouds, and the use of advanced analytics. The presented insights will help to inform research and practical implementation to implement sustainable ERP transformation.
- New
- Research Article
- 10.62027/sevaka.v2i4.557
- Oct 21, 2025
- Sevaka : Hasil Kegiatan Layanan Masyarakat
- Nana Erika + 2 more
Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting national economic growth and expanding employment opportunities in Indonesia. However, many MSMEs still face significant challenges in improving production efficiency due to limited human resources, low levels of technology adoption, and suboptimal operational management. To address these issues, this study developed an innovative digital technology platform designed to help MSMEs enhance productivity, reduce material waste, and accelerate the production process. The platform integrates Internet of Things (IoT), Artificial Intelligence (AI), and simplified Enterprise Resource Planning (ERP) technologies tailored for small business operations. Through IoT, production processes can be monitored in real time; AI is applied to analyze sales data and predict material requirements and production schedules; while the ERP system automates inventory, transaction, and financial reporting processes. Trials conducted across MSMEs in the food, handicraft, and textile sectors demonstrated a 30% improvement in production efficiency and a 20% reduction in operational costs. The results indicate that the implementation of innovative technological platforms can significantly enhance efficiency, accuracy, and competitiveness among MSMEs. Digital transformation not only increases production efficiency but also enables broader business integration into the global market through cloud-based systems. Government and institutional support are essential to expand the adoption of such technologies, ensuring that Indonesian MSMEs become more adaptive, productive, and sustainable in the era of Industry 4.0.
- Research Article
- 10.62051/ijgem.v8n3.06
- Oct 20, 2025
- International Journal of Global Economics and Management
- Chang Shu
In corporate management, the degree of synergy between budget management and performance appraisal directly impacts the efficiency of organizational resource allocation and the effectiveness of strategic implementation. According to the "Enterprise Budget Performance Management Development Report" released by the Chinese Academy of Fiscal Sciences, 60%-75% of enterprises experience a misalignment between budget targets and performance indicators. The resulting sunk costs average 10%-15% of an enterprise's annual budget, resulting in wasted resources and weakening the support provided by management tools for the business. Based on the balanced scorecard theory and dynamic budget management theory, this article explores optimization paths for a performance appraisal system based on budget management from five perspectives: current situation diagnosis, theoretical integration, technical support, mechanism innovation, and cultural support. The study found that enterprises currently face common problems such as unrealistic goal setting, unbalanced indicator design, and ineffective execution and monitoring. Deep integration of budget and performance can be achieved through strategies such as establishing a dynamic target adjustment mechanism, improving a multidimensional indicator system, strengthening ERP system technology capabilities, implementing quantitative management and control throughout the entire process, and promoting organizational cultural transformation. Practice has shown that the optimized system can improve resource allocation efficiency by about 20%, enhance corporate strategic execution, and provide reference management upgrade solutions for organizations of different sizes and industries. The relevant conclusions can be verified through industry statistics and theoretical practice.
- Research Article
- 10.52152/gqhkcq85
- Oct 19, 2025
- Lex localis - Journal of Local Self-Government
- Arunkumar Yadava + 2 more
Fiscal transparency, accountability, and the reliability of audits are some of the issues that public sector organizations are now facing. The paper at hand gives a framework that deals comprehensively with the use of Generative AI (GenAI) process agents in Financial Enterprise Resource Planning (ERP) systems in the public sector. The ERP changes will include the detection of anomalies, auditing process made easier, and reporting of compliance improved. The research is based on mixed methods where quantitative ERP transaction data analysis (p < 0.005) and qualitative interviews are done with financial administrators. The final results show that the use of AI and automation brought about significant improvements in terms of error rate reduction, audit completion time, and compliance accuracy. The framework is built around XAI models, LLMs, and federated learning that are sure to be morally deployed under the government data governance policies. The dummy ERP dataset gives empirical proof that GenAI-driven agents can account for 22% more fiscal accountability and audit efficiency 35% more. The suggested model gives a bright future for the invigoration of transparency in electronic governance systems and the sustainable management of public finances.
- Research Article
- 10.71465/fair398
- Oct 19, 2025
- Frontiers in Artificial Intelligence Research
- Mengdie Wang + 2 more
The use of artificial intelligence (AI) in accounting and finance is reshaping how organizations ensure accuracy, detect fraud, and maintain transparency in their financial operations. This paper reviews how AI-driven technologies-particularly machine learning (ML), deep learning (DL), and natural language processing (NLP)-are being applied to modern accounting systems. We discuss how these tools enhance financial accuracy by automating data processing, identifying anomalies in real time, and correcting errors intelligently. Advanced fraud detection systems based on supervised and unsupervised learning, neural networks, and ensemble methods are shown to recognize suspicious transactions and accounting irregularities with remarkable precision. The paper also explores how AI supports transparency through automated compliance checks, smart auditing systems, and blockchain-based solutions that build trust and accountability. In addition, we highlight recent developments in predictive analytics for financial forecasting, robotic process automation (RPA) in accounting workflows, and explainable AI (XAI) for regulatory compliance. Key implementation challenges are addressed, including data quality, algorithmic bias, model interpretability, and evolving regulatory frameworks. The review further considers how AI integrates with enterprise resource planning (ERP) systems, safeguards sensitive financial data, and raises new ethical questions around automation and human oversight. Finally, we identify emerging directions such as federated learning for cross-organization fraud detection, graph neural networks for analyzing complex transaction patterns, and hybrid human-AI collaboration models. These advancements point toward a future where continuous auditing, multimodal financial analysis, and AI-driven regulatory technologies transform the landscape of accounting and financial management.