Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption

Michalis Bekiaris and Antonia Markogiannopoulou

Journal of Public Budgeting, Accounting & Financial Management, 2022, vol. 35, issue 1, 115-140

Abstract: Purpose - This paper examines the enterprise resource planning (ERP) systems of 27 European central governments and the governments' respective information technology (IT) reforms, facilitator role and association with accrual accounting reforms as premise of the International Public Sector Accounting Standards (IPSAS). Design/methodology/approach - This paper presents a qualitative and content analysis of 27 European Union (EU) member states (MSs) regarding the states' IT and accounting maturity in association with accrual accounting as breeding ground for IPSAS convergence based on published surveys on behalf of Eurostat, web data and emails collected from authorized officials. Findings - This paper has found that (1) increased accounting and IT maturity scores of central governments are associated with the establishment or upgrade of ERP systems; (2) ERP systems prove to facilitate and support accrual accounting adoption; (3) in majority, EU MSs adopt similar ERP vendors to implement accrual accounting reforms; (4) with prevalence among ERP vendors, the Systems Application Products (SAP) ERP software proves to be a success story toward public sector accounting (PSA) reforms. Research limitations/implications - Respective information on the ERP systems' facilitation to financial accounting reforms is collected only for 17 central governments. Originality/value - This paper highlights the facilitation of ERP systems as reform drivers to accrual accounting change of EU MSs, through IT modernization. This paper links the ERP practices with specific ERP vendors pointing out the vendors' similarities. This paper presents examples of European ERP reforms and sets the reforms as reference for central governments that wish to embark on ERP and accrual accounting reforms.

Keywords: SAP; ERP; IPSAS; Accrual basis; Cost; Maturity (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-06-2021-0104

DOI: 10.1108/JPBAFM-06-2021-0104

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