Accounting Information System Lessons from Implementing Enterprise Resource Planning in a Saudi Case Study

摘要

The main purpose of this study was to present lessons in relation to Accounting Information Systems (AIS) resulting from the implementation of Enterprise Resource Planning (ERP) systems. The study adapted an interpretive case study method using 65 semi-structures interviews from 2010-2013 to collect rich and in-depth data about the effect of ERP on AIS. The study identified 45 lessons that were categorized in eight groups namely AIS legacy systems motivations for change, ERP-AIS selection and ERP-AIS implementation, accounting process and embedded internal controls, maintenance cost saving, inventory optimization, continuous improvements and accountants new job requirements. The study in ERP-AIS applied in Saudi Arabia is still rare and more studies are needed. This study is one of the most rare studies that provide valuable lessons to learn from ERP-AIS implementation in its natural setting of Saudi Arabia.