Enterprise systems implementation and accounting benefits

摘要

Purpose - The aim of this paper is to examine the accounting benefits involved in adopting enterprise systems, but also to comprehend the underlying causes that motivate their adoption. Design/methodology/approach - This paper presents evidence from a survey of 73 companies which implemented ES on the related benefits to their accounting information provision and practices. Findings - Empirical evidence confirms a number of benefits derived from the application of ES that focus on the following dimensions: organisation, operations, management and IT infrastructure. These benefits are related both to the reasons leading to the implementation of ES and to the relevant selection of ES modules. Originality/value - The corresponding results from this survey can then be used as a basis for establishing the best approach in order to fully exploit the potential of future ES applications in accounting practice.