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The effects of ERP systems implementation on management accounting in Iranian organizations

Solmaz Abbasi (Department of Industrial Engineering, Payame Noor University, Tehran, Iran)
Mahmoud Zamani (Faculty of Management, University of Tehran, Tehran, Iran)
Changiz Valmohammadi (Department of Industrial Management, Faculty of Management and Accounting, South Tehran Branch- Islamic Azad University, Tehran, Iran)

Education, Business and Society: Contemporary Middle Eastern Issues

ISSN: 1753-7983

Article publication date: 28 October 2014

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Abstract

Purpose

The aim of this paper is to study the effects of enterprise resource planning (ERP) on management accounting in Iranian organizations. Preparing and offering different reports and budgets remain important activities for accountants, and directly implementing ERP systems improves the quality of these reports through real-time data transfer.

Design/methodology/approach

The research methods used in this paper are descriptive surveys with questionnaires and interviews as the main data collection tools. Statistical population comprises every organization which has implemented an ERP system with financial/accounting modules. The participating 12 organizations were selected based on consultation with experts, and a seven-item Likert questionnaire was prepared and its validity approved and used to collect data. The t-test and Friedman test were applied to assess the hypotheses and rank parameters.

Findings

Results revealed that the highest effects of implementing an ERP in surveyed Iranian organizations are improving standard levels and the quality of reports, creating more organizational integration and empowering personnel.

Research limitations/implications

As the implementation of ERP in Iran is still in its initial phases and the sample is restricted to only four organizations, when considering the generalizability of the obtained results, caution should be taken.

Originality/value

This research is among the few studies on the effects of ERP implementation on accounting management departments, particularly in the context of Iran.

Keywords

Citation

Abbasi, S., Zamani, M. and Valmohammadi, C. (2014), "The effects of ERP systems implementation on management accounting in Iranian organizations", Education, Business and Society: Contemporary Middle Eastern Issues, Vol. 7 No. 4, pp. 245-256. https://doi.org/10.1108/EBS-03-2014-0020

Publisher

:

Emerald Group Publishing Limited

Copyright © 2014, Emerald Group Publishing Limited