Enterprise resource planning systems' impact on accounting processes

Authors: Spathis C.; Constantinides S.

Source: Business Process Management Journal, Volume 10, Number 2, 2004 , pp. 234-247(14)

Publisher: Emerald Group Publishing Limited

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Abstract:

The advent of the IT-led era and the increased competition have forced companies to react to the new changes in order to remain competitive. Enterprise resource planning (ERP) systems offer distinct advantages in this new business environment as they lower operating costs, reduce cycle times and (arguably) increase customer satisfaction. This study examines, via an exploratory survey of 26 companies, the underlying reasons why companies choose to convert from conventional information systems (IS) to ERP systems and the changes brought in, particularly in the accounting process. The aim is not only to understand the changes and the benefits involved in adopting ERP systems compared with conventional IS, but also to establish the best way forward in future ERP applications. The empirical evidence confirms a number of changes in the accounting process introduced with the adoption of ERP systems.

Keywords: Manufacturing Resource Planning; Accounting; Information Systems; Greece

Document Type: Research article

DOI: http://dx.doi.org/10.1108/14637150410530280

Publication date: 2004-02-01