Accounting benefits and satisfaction in an ERP environment

Alexandra Kanellou and Charalambos Spathis

International Journal of Accounting Information Systems, 2013, vol. 14, issue 3, 209-234

Abstract: Over the past decade, organizations all over the world have adopted enterprise resource planning (ERP) systems. There has been little research at a global scale regarding the accounting benefits of adopting enterprise systems. Moreover, there are virtually no studies that examine in detail the relation between accounting benefits and ERP user satisfaction. Sutton (2006) addressed the need for empirical research on the impact of ERP in terms of accounting advantages and disadvantages. The principal aim of our study was to investigate the accounting benefits that the adoption of an ERP system by companies may entail in relation to ERP user satisfaction. This study explored the impact that the ERP system has had on accounting information and practice. This study also examined whether or not there are differences between accountants and IT professionals concerning how each group assesses ERP accounting benefits and ERP user satisfaction. The participants of this study comprised 175 accountants and 96 IT professionals from 193 companies in Greece. The empirical evidence confirms a number of accounting benefits derived from ERP systems particularly for accounting process. No statistically significant differences were found between the perceptions of accountants and IT professionals concerning ERP accounting benefits. Furthermore, this research identifies factors related to accounting benefits and ERP cost which affect the level of ERP user satisfaction. The implications of these results for practice and research are explored. The findings of this study will be of value to any companies considering the inclusion of their accounting techniques and operations in an ERP system. Furthermore, the results of this study will provide stimulus for consequent research in the field in order to further examine and account for the accounting benefits that can occur from ERP system implementation as well as the effect of those benefits on ERP user satisfaction.

Keywords: ERP; Accounting; Benefits; Accountants; IT professionals; Satisfaction; Greece (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (18)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:14:y:2013:i:3:p:209-234

DOI: 10.1016/j.accinf.2012.12.002

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