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Accounting and the ERP Systems: A Case Study

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  • Maria João Machado

    (Instituto Universitário de Lisboa (ISCTE-IUL), Lisbon, Portugal)

  • João Gomes

    (Instituto Universitário de Lisboa (ISCTE-IUL), Lisbon, Portugal)

Abstract

This article has the following specific objectives: to identify the reasons for implementing SAP ERP; to identify the main benefits and problems resulting from its adoption; to understand in what way accounting is integrated in SAP ERP; to analyse how SAP ERP influences the accountants' role. The chosen method of investigation was the descriptive case study, with recourse to various sources of data collection. These were: semi-structured interviews as the main method of data collection; direct observation; and document collection. This article's main contributions are the following: the resistance to change phenomenon, suggested by theory as a major problem in ERPs implementation, was not found; SAP ERP does not allow all of the accounting objectives to be achieved, making the use additional software a necessity due to its lack of flexibility and the need for specialized technicians when any changes have to be made.

Suggested Citation

  • Maria João Machado & João Gomes, 2018. "Accounting and the ERP Systems: A Case Study," International Journal of Knowledge-Based Organizations (IJKBO), IGI Global, vol. 8(2), pages 32-41, April.
    • Handle: RePEc:igg:jkbo00:v:8:y:2018:i:2:p:32-41
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