The impact of an Integrated Financial System implementation on accounting profiles in a public administration: An ethnographic approach

Abstract

Purpose

The purpose of this paper is to study the impact of an Integrated Financial System implementation on accountant profiles in a Swiss public administration. The authors observe the following variables: accountants' skills, accountants' functions, and accountants' educational backgrounds. Each variable was studied before and after the implementation.

Design/methodology/approach

This study is an empirical research based on a case study using interviews. The authors designed a questionnaire that they discussed with participants in order to determine how they perceive accountants' job profiles.

Findings

The main finding concerned accountants' educational backgrounds. In the public administration that was studied, accountants tended overall to lack the specialized knowledge necessary to work with the complex tools in an Integrated Financial System. The paper also confirmed other authors' findings, that the necessary skill sets change when an Integrated Financial System is implemented. Actually, it was found that job descriptions did not change after the implementation as much as it was expected that they would.

Research limitations/implications

These findings are based only on participants' perceptions, because documentation was difficult to obtain. The small sample size also did not allow for generalizable results.

Practical implications

Public administrations must carefully determine the skills necessary for the accounting staff to work within an Integrated Financial System. Job descriptions must be adapted and prospective new hires should have higher qualifications as well as better accounting and ERP knowledge.

Originality/value

This research was conducted using an ethnographic approach that compared and analysed perceptions from a diverse sample of government employees. The sample population was chosen from among different departments and functions.

Citation

Equey Balzli, C. and Morard, B. (2012), "The impact of an Integrated Financial System implementation on accounting profiles in a public administration: An ethnographic approach", Journal of Accounting & Organizational Change, Vol. 8 No. 3, pp. 364-385. https://doi.org/10.1108/18325911211258344