Advances in information technology, recent changes in business environment, globalization, deregulation, privatization have made running a successful business more difficult than ever before. To remain successful and to be competitive have forced companies to react to the new changes in order to survive and succeed. The implementation of an Enterprise Resource planning (ERP) system improves information flow, reduce costs, establish linkage with suppliers and reduce response time to customer needs. This paper focuses on a sample of Greek companies, investigates the ERP market in Greece, the reasons why the Greek companies are investing in ERP systems, the benefits that users have achieved and the influence of ERP systems on the use of new accounting practices. The results indicate a greater level on information integration, flexibility in information access and greater functionality provided by ERP systems but little influence on the use of new accounting practices.
[1] Al-Mashari M., and Zairi, M.,1999, "BPR implementation process: an
analysis of key success and failure factors", Business Process
Management Journal, Vol. 5 No.1, pp.87-112.
[2] Beheshti, H. M., 2006, "What managers should know about ERP/ERPII"
Management Research News, vol. 29, no. 4, pp. 184-193.
[3] Booth, P., Matolcsy, Z., and Wieder B.,2000, "The impacts of enterprise
resource systems on accounting practice-The Australina experience",
Australian Accounting Review, Vol. 10, No. 3.
[4] Brown, C.V. and Vessey, I., 2003, "Managing the next wave of
enterprise systems:Leveraging lessons from ERP, MIS quarterly
executive, pp. 65-67.
[5] Chand,D., Hachey, G., Hunton, J., Owhoso, V., and Vasudevan,S.,
2005, "A balanced scorecard based framework for assessing the
strategic impacts of ERP systems", Computers in Industry, vol. 56, pp.
558-572.
[6] Davison, R., 2002, "Cultural Complications of ERP", Communications
of the ACM, Vol. 45, No. 7, pp.109-111.
[7] Davenport, T.H., 2000, Mission Critical: Realizing the Promise of
Enterprise Systems, Harvard Business School Press, Boston, MA.
[8] Esteves, J., 2009,"A benefits realisation road-map framework for ERP
usage in small and medium-sized enterprises", Journal of Enterprise
Information Mangement, Vol.22 No.1/2, pp. 25-35.
[9] Gardiner, S.C., Hanna, J.B. and LaTour, M.S. 2002, ÔÇÿERP and the reengineering
of industrial marketing processes: a prescriptive overview
for the new-age marketing manager-. Industrial Marketing Management,
31: 357-365.
[10] Granlund, M., and Malmi, T., 2002, "Moderate impact of ERPS on
management accounting: a lag or permanent outcome?", Management
Accounting Research, Vol. 13, pp. 299-321.
[11] Gulledge, T., 2006, "What is integration?", Industrial Management &
Data Systems, Vol. 106, No. 1, pp. 5-20.
[12] Hyvonen, T., "Management accounting and information systems: ERP
versus BoB" European Accounting Review, 2003, 12:1, p.p. 155-173.
[13] Markus M.L. and Tanis C., 2000, "The enterprise system experience-
From adoption to success". Framing the Domains of IT Management:
Projecting the Future Through the Past, Pinnaflex Resources, Inc,
Cincinnatti, OH, pp.173-207.
[14] Markus, M.L., Axline, S., Petrie, D., and Tanis, C., 2000, "Learning
from adopter-s experiences with ERP: problems encountered and
success achieved", Journal of Information Technology, vo. 15, pp. 245-
265.
[15] Meena Chavan, "The balanced scorecard: a new challenge Journal of
Management Development", 2009, Vol. 28 No. 5, pp. 393-406.
[16] Nah, F.F., and Lau, J.L., 2001, "Critical factors for successful
implementation of enterprise systems", Business Process Management
Journal, Vol.7 No 3, pp.285-296.
[17] O-Leary, D. Enterprise Resource Planning Systems: Systems, Life
Cycle, Electronic Commerce, and Risk. New York: Cambridge
University Press, 2000.
[18] Poulymenakou, A.K., and Borotis,S.A.,2005, "Adoption of enterprise
resource planning systems in Greece", P. Bozanis and E.N. Houstis
(Eds), LNCS 3746, pp.559.
[19] Raymond, L., Uwizeyemungu, S., Bergeron, F., 2005, "ERP adoption
for e-government: an analysis of motivations", eGoverment Workshop
-05 (eGOV05) Brunel University.
[20] Rom, A., and Rohde, C., 2006, "Enterprise resource planning systems,
strategic enterprise management systems and management accounting.
A Danish study", Journal of Enterprise Information Management, Vol.
19 No.1, 2006, pp. 50-66.
[21] Scapens, R.W. and Jazayeri, M., 2003, "ERP systems and management
accounting change: opportunities or impacts? A research note",
European Accounting Review, vol. 12, no. 1, pp.201-233.
[22] Soja, P., 2004 "Success factors across ERP implementation phases:
Learning from practice".
[23] Spathis, C. and Constantinides, S., 2004, "Enterprise resource planning
systems- impact on accounting processes, Business Process
Management Journal, Vol. 10, No. 2, 2004, pp. 234-247.
[24] Siriginidi, S.R., ÔÇÿEnterprise resource planning in re-engineering
business-, Business Process Management Journal, 6(5): 376-91,2000.
[25] Shang, S. and Seddon, P. B., 2002, "Assessing and managing the
benefits of enterprise systems: the business manager-s perspective",
Info Systems J, vol. 12, pp. 271-299.
[26] Themistocleous, M., Irani, Z. and O-Keefe, R.M., 2001, "ERP and
application integration. Exploratory survey", Business Process
Management Journal, Vol.7, no. 3, pp.195-204.
[27] Velcu O., 2007, "Exploring the effects of ERP systems on organizational
performance. Evidence from Finish companies", Industrial
Management & data systems, vol. 107, no. 9, pp. 1316-1334.
[28] Xenakis, J.J., 1999, "A Mile Wide and a Mile Deep", CFO, February.
[1] Al-Mashari M., and Zairi, M.,1999, "BPR implementation process: an
analysis of key success and failure factors", Business Process
Management Journal, Vol. 5 No.1, pp.87-112.
[2] Beheshti, H. M., 2006, "What managers should know about ERP/ERPII"
Management Research News, vol. 29, no. 4, pp. 184-193.
[3] Booth, P., Matolcsy, Z., and Wieder B.,2000, "The impacts of enterprise
resource systems on accounting practice-The Australina experience",
Australian Accounting Review, Vol. 10, No. 3.
[4] Brown, C.V. and Vessey, I., 2003, "Managing the next wave of
enterprise systems:Leveraging lessons from ERP, MIS quarterly
executive, pp. 65-67.
[5] Chand,D., Hachey, G., Hunton, J., Owhoso, V., and Vasudevan,S.,
2005, "A balanced scorecard based framework for assessing the
strategic impacts of ERP systems", Computers in Industry, vol. 56, pp.
558-572.
[6] Davison, R., 2002, "Cultural Complications of ERP", Communications
of the ACM, Vol. 45, No. 7, pp.109-111.
[7] Davenport, T.H., 2000, Mission Critical: Realizing the Promise of
Enterprise Systems, Harvard Business School Press, Boston, MA.
[8] Esteves, J., 2009,"A benefits realisation road-map framework for ERP
usage in small and medium-sized enterprises", Journal of Enterprise
Information Mangement, Vol.22 No.1/2, pp. 25-35.
[9] Gardiner, S.C., Hanna, J.B. and LaTour, M.S. 2002, ÔÇÿERP and the reengineering
of industrial marketing processes: a prescriptive overview
for the new-age marketing manager-. Industrial Marketing Management,
31: 357-365.
[10] Granlund, M., and Malmi, T., 2002, "Moderate impact of ERPS on
management accounting: a lag or permanent outcome?", Management
Accounting Research, Vol. 13, pp. 299-321.
[11] Gulledge, T., 2006, "What is integration?", Industrial Management &
Data Systems, Vol. 106, No. 1, pp. 5-20.
[12] Hyvonen, T., "Management accounting and information systems: ERP
versus BoB" European Accounting Review, 2003, 12:1, p.p. 155-173.
[13] Markus M.L. and Tanis C., 2000, "The enterprise system experience-
From adoption to success". Framing the Domains of IT Management:
Projecting the Future Through the Past, Pinnaflex Resources, Inc,
Cincinnatti, OH, pp.173-207.
[14] Markus, M.L., Axline, S., Petrie, D., and Tanis, C., 2000, "Learning
from adopter-s experiences with ERP: problems encountered and
success achieved", Journal of Information Technology, vo. 15, pp. 245-
265.
[15] Meena Chavan, "The balanced scorecard: a new challenge Journal of
Management Development", 2009, Vol. 28 No. 5, pp. 393-406.
[16] Nah, F.F., and Lau, J.L., 2001, "Critical factors for successful
implementation of enterprise systems", Business Process Management
Journal, Vol.7 No 3, pp.285-296.
[17] O-Leary, D. Enterprise Resource Planning Systems: Systems, Life
Cycle, Electronic Commerce, and Risk. New York: Cambridge
University Press, 2000.
[18] Poulymenakou, A.K., and Borotis,S.A.,2005, "Adoption of enterprise
resource planning systems in Greece", P. Bozanis and E.N. Houstis
(Eds), LNCS 3746, pp.559.
[19] Raymond, L., Uwizeyemungu, S., Bergeron, F., 2005, "ERP adoption
for e-government: an analysis of motivations", eGoverment Workshop
-05 (eGOV05) Brunel University.
[20] Rom, A., and Rohde, C., 2006, "Enterprise resource planning systems,
strategic enterprise management systems and management accounting.
A Danish study", Journal of Enterprise Information Management, Vol.
19 No.1, 2006, pp. 50-66.
[21] Scapens, R.W. and Jazayeri, M., 2003, "ERP systems and management
accounting change: opportunities or impacts? A research note",
European Accounting Review, vol. 12, no. 1, pp.201-233.
[22] Soja, P., 2004 "Success factors across ERP implementation phases:
Learning from practice".
[23] Spathis, C. and Constantinides, S., 2004, "Enterprise resource planning
systems- impact on accounting processes, Business Process
Management Journal, Vol. 10, No. 2, 2004, pp. 234-247.
[24] Siriginidi, S.R., ÔÇÿEnterprise resource planning in re-engineering
business-, Business Process Management Journal, 6(5): 376-91,2000.
[25] Shang, S. and Seddon, P. B., 2002, "Assessing and managing the
benefits of enterprise systems: the business manager-s perspective",
Info Systems J, vol. 12, pp. 271-299.
[26] Themistocleous, M., Irani, Z. and O-Keefe, R.M., 2001, "ERP and
application integration. Exploratory survey", Business Process
Management Journal, Vol.7, no. 3, pp.195-204.
[27] Velcu O., 2007, "Exploring the effects of ERP systems on organizational
performance. Evidence from Finish companies", Industrial
Management & data systems, vol. 107, no. 9, pp. 1316-1334.
[28] Xenakis, J.J., 1999, "A Mile Wide and a Mile Deep", CFO, February.
@article{"International Journal of Business, Human and Social Sciences:63241", author = "Despina Galani and Efthymios Gravas and Antonios Stavropoulos", title = "The Impact of ERP Systems on Accounting Processes", abstract = "Advances in information technology, recent changes in business environment, globalization, deregulation, privatization have made running a successful business more difficult than ever before. To remain successful and to be competitive have forced companies to react to the new changes in order to survive and succeed. The implementation of an Enterprise Resource planning (ERP) system improves information flow, reduce costs, establish linkage with suppliers and reduce response time to customer needs. This paper focuses on a sample of Greek companies, investigates the ERP market in Greece, the reasons why the Greek companies are investing in ERP systems, the benefits that users have achieved and the influence of ERP systems on the use of new accounting practices. The results indicate a greater level on information integration, flexibility in information access and greater functionality provided by ERP systems but little influence on the use of new accounting practices.
", keywords = "Advanced Accounting Practices, EnterpriseResource Planning, Management Accounting.", volume = "4", number = "6", pages = "1438-6", }
