Abstract In the wake of diversification and rapid changes in market needs, corporations have to deal with ever increasingly strict demands imposed by both customers and competitors that concern prompt supply, complicatedness in manufacturing technology, life cycle of product, and competition from within the industry. To be able to respond without any delay, consolidate their organization, and take control of operation so as to gain the ultimate advantage in competition, local small businesses must have access to a complete set of managerial accounting information that can constantly reflect the operation of each process and the correctness of information, provide strategic basis for decision making, and provide a mechanism for forecasts and advance warnings. However, selecting a set of electronic tool software that is suitable to a business is more important than anything else in gaining advantage in competition. For the present, Enterprise Resource Planning (ERP) is considered the most viable software that can integrate the internal processes of a business to effect business reengineering and connect with suppliers and consumers to achieve electronic information flow for the system. ERP is an integrative system that has been widely implemented in recent years. It has an outstanding purpose: to help plan and manage enterprise resources in an all-inclusive and integrative manner so that the business can achieve high operating efficiency and immediate improvement, reconstruct its strategic advantages, and reorganize and restart itself. It deserves our investigation whether managerial accounting information can, through the effective application of ERP system, provide corporations with prompt evaluations and make decisions for them and bring about tangible benefits in management. Therefore, this research has defined the major purposes that follow: 1. Pertinent information obtained by local small businesses when they initiate ERP can be subsequently used as the basis for evaluations when others initiate local small businesses. 2. Local small businesses, in implementing ERP, find reasonable analysis or solutions for difficulties they encounter, which will enable other businesses in the future that initiate ERP to reduce possibility of making mistakes and costs by planning in advance and taking preventing measures. 3. Understand how ERP after being initiated by local small businesses help accounting personnel enhance their functions in making spreadsheets and carrying out accounting control, and elevate their analytical skill. 4. Understand that after being initiated into local small businesses, ERP can enable managerial accounting information to bring up effectiveness to users or managers. This research, using case corporations as the subjects of study, was designed to understand the impact of ERP after being initiated on the degree of application of managerial accounting information. As to research design, literature review provided theoretical foundation. Methodology of taking grounded theory, part of qualitative research, was taken to understand the actual meaning of background environment of these corporations. Based on the nature of facts, data were collected, summarized and analyzed through questionnaire survey an case depth interview, to find out how a case corporation is related with managerial accounting information before and after it initiates ERP and to discover the support and impact given by an enterprise after it obtains managerial accounting information. The aspects of such an impact can be used by this corporation to improve or adjust its operation and provide corporations that have not initiated ERP or decided to initiate ERP with self inspection and suggestions to shorten the time frame for initiating ERP, reduce wastes on resources, ensure the effectiveness of using managerial accounting information, gain access to more opportunities so as to ensure perennial existence and create competitive edge for the corporation.

While the lack of publicly available literatures examining the applications of managerial accounting information in service organizations, this study uses the international tourist hotel as an example to determine the relationship between managerial accounting information, the organization, strategies and business performance. Multi-national comparison is another important issue of this paper. As background the paper cited a popular text by Horngren and Sundem (1999), which delineated three types of managerial accounting information: scorekeeping, attention directing, and problem solving. The purposes of the study present as follows: 1.Have an outlook of managerial accounting information exercising in international tourist hotels in the Netherlands and Taiwan. 2.To analyze the effects of organization characteristics and strategies on managerial accounting information and business performance. 3.Through multi-national case comparison, both countries could see the differences of managerial accounting information exercising between each other and the reasons behind. Both countries can use them as a reference for future operating improvement. This study interviewed four international tourist hotels in the Netherlands and Taiwan. To minimize the interference from international chain hotels on decision makings, the target of case research hotels were all focused on independent operated, belonged to the range of 4 to 5 stars. The results of these case studies suggest: 1.Due to the differences of multi-national environment and accounting regulations, the international tourist hotels in the Netherlands and Taiwan exercise different degrees of managerial accounting information. 2.The result partly proved that international tourist hotels need sufficient managerial accounting information to cooperate with Cost Leadership Strategy. 3.The hotels emphasizing corperate governance attach more importance to managerial accounting information. Besides, the accounting sections within these companies are usually more professional operated. 4.The hotels in the Netherlands which follow Differentiation Strategy need abundant accounting information to support decision makings; while those hotels in Taiwan usually rely on the rich experiences of top managers to make decisions. There is no significant relationship between managerial accounting information and Differentiation Strategy in Taiwanese hotels. 5.In the Netherlands, relevant relationship was observed between managerial accounting information and business performance; whereas there is no direct conclusion for Taiwanese hotels.