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Enterprise resource planning systems’ impact on accounting processes

Charalambos Spathis (Aristotle’s University of Thessaloniki, Thessaloniki, Greece, and)
Sylvia Constantinides (University of Nottingham, Nottingham, UK)

Business Process Management Journal

ISSN: 1463-7154

Article publication date: 1 April 2004



The advent of the IT‐led era and the increased competition have forced companies to react to the new changes in order to remain competitive. Enterprise resource planning (ERP) systems offer distinct advantages in this new business environment as they lower operating costs, reduce cycle times and (arguably) increase customer satisfaction. This study examines, via an exploratory survey of 26 companies, the underlying reasons why companies choose to convert from conventional information systems (IS) to ERP systems and the changes brought in, particularly in the accounting process. The aim is not only to understand the changes and the benefits involved in adopting ERP systems compared with conventional IS, but also to establish the best way forward in future ERP applications. The empirical evidence confirms a number of changes in the accounting process introduced with the adoption of ERP systems.



Spathis, C. and Constantinides, S. (2004), "Enterprise resource planning systems’ impact on accounting processes", Business Process Management Journal, Vol. 10 No. 2, pp. 234-247.



Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited

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