Artigo em revista científica
Accounting and the ERP systems: case study
Maria Machado (Machado, M.); João Miguel Pedro Gomes (Gomes, J.);
Título Revista
International Journal of Knowledge-Based Organizations
Ano (publicação definitiva)
2018
Língua
Inglês
País
Estados Unidos da América
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Abstract/Resumo
This case study 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; document collection. This study’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.
Agradecimentos/Acknowledgements
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Palavras-chave
Accountant role,Accountant tasks,Accounting,Case study,ERP,SAP ERP,Service organization,Software
Registos de financiamentos
Referência de financiamento Entidade Financiadora
UID/GES/00315/2013 Fundação para a Ciência e a Tecnologia