Enterprise systems implementation and accounting benefits

Abstract

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.

Citation

Spathis, C. (2006), "Enterprise systems implementation and accounting benefits", Journal of Enterprise Information Management, Vol. 19 No. 1, pp. 67-82. https://doi.org/10.1108/17410390610636887