Enterprise systems implementation and accounting benefits

  • Spathis C
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Abstract

The aim of this paper is to examine the accounting benefits involved in adopting enterprise systems (ES), but also to comprehend the underlying causes that motivate their adoption. This paper presents evidence from a survey of 73 companies which implemented ES on the related benefits to their accounting information provision and practices. Empirical evidence confirms a number of benefits derived from the application of ES that focus on the following dimensions: 1. organization, 2. operations, 3. management, and 4. IT infrastructure. These benefits are related both to the reasons leading to the implementation of ES and to the relevant selection of ES modules.

Author-supplied keywords

  • Accounting
  • Accounting systems
  • Greece
  • Manufacturing resource planning

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