The impact of Enterprise Resource Planning systems on accounting processes and accountants' role : A greek experience
Part of : Αρχείον οικονομικής ιστορίας ; Vol.XX, No.2, 2008, pages 161-187
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Pages:
161-187
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Abstract:
In the recent years, firms worldwide have made substantial investments in implementing Enterprise Resource Planning systems (ERPs). Software vendors mention that ERPs can integrate more than 12 different modules or processes within an organization. Although, accounting module is characterized as the heart of ERPs, researchers have largely ignored their impact on accounting. Thus, the purpose of this study is to indicate how, and to what extent has the implementation of ERPs influenced the accounting processes and the role of accountants. The current study has adopted a qualitative and descriptive research method. Specifically, case studies in three Greek small-sized firms were conducted for researchpurposes. The findings of this study indicate that properly selected and appropriately implemented ERPs significantly benefit accounting processes, and upgrade accountants’ role. On the basis of the findings, this study highlights the need for a right ERP adoption towards achieving the benefits expected from the investment.
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Keywords:
ERPs, Accounting Processes, Accountants’ Role, Small-Sized Firms, Greece, Case Studies
Notes:
JEL classification: M15, M41, O33
