Assessing the benefits of using an enterprise system in accounting information and management

Abstract

Purpose

This paper examines the impact of decisions stemming from the new ERP system on the accounting information and management implemented at a large public university in Greece, based on perceived benefits according to users’ expectations and perceptions.

Design/methodology/approach

Structured questionnaires were used in two measurement points (pre‐ and post‐implementation) in the frame of longitudinal research. The statistical analysis methods employed factor analysis and Cronbach's alpha to evaluate the scale and t‐test to assess the significance of the means values between the two periods.

Findings

The results show that, one‐year post‐implementation, users’ perceptions are more positive compared with their expectations from the pre‐implementation period. The empirical data confirm a number of benefits derived from the new ERP system, particularly in relation to accounting information and management. The new ERP system significantly contributes towards increased flexibility in information provision, through effective monitoring and exploitation of the university's assets and revenue‐expenditure flow, and improved decision making.

Originality/value

The empirical evidence can help the university and other public organisations to establish the best way forward in fully exploiting the ERP system's potential as an innovative tool for management.

Citation

Spathis, C. and Ananiadis, J. (2005), "Assessing the benefits of using an enterprise system in accounting information and management", Journal of Enterprise Information Management, Vol. 18 No. 2, pp. 195-210. https://doi.org/10.1108/17410390510579918