Can Accountants Bring A Positive Contribution to ERP Implementation?

By Jean-Baptiste, Rodney | International Management Review, April 1, 2009 | Go to article overview

Can Accountants Bring A Positive Contribution to ERP Implementation?


Jean-Baptiste, Rodney, International Management Review


[Abstract]

This study reviews the contributions of accountants during both the implementation and post-implementation phase of Enterprise Resource Planning systems. A survey was sent to accounting professionals of the Institute Of Management Accountants, and 219 responses were obtained. Regression analysis and t-testing are used. Results confirm that there is a positive significant relationship between the contribution of accountants and the successful implementation of ERP. The study also confirms that accountants are more likely to participate on ERP implementation teams when they possess technical skills. Also, the article discusses differences between the time spent by accountants solving ERP issues during each phase.

[Keywords] ERP; enterprise research planning; MRP; accounting information systems; management accountants; modern accountant; accounting; accounting systems; ERP and accounting; project management

Introduction

The role of the accountant in a business environment has been evolving over the years (Scapens, 2001). Besides traditional accounting knowledge, accountants need to possess other skills that are vital to their survival in an effective organization. Among those skills are knowledge sharing, the understanding of information systems design, systems development, and applications (Newman, et al., 2003; Scapens, et al., 1996a). The accountants who possess those skills are in a better position to help management in the daily challenges that they face in the business world, which is becoming more and more complex and technology-oriented. Peccarelli (2004) views the success of accountants based on how they use their time, how fast and easy they access data from multiple sources, and how well they understand integrated systems and virtual office capabilities through the use of the web.

Besides finance, accountants are expected to be business partners, technology experts, and strategy allies (Chapman & Chua, 2000; Scapens, 1998). The numerous changes in technology and business bring many challenges to all professionals. Those challenges also rest on accountants' shoulders. They present tremendous areas of opportunity where accountants can grow. They must find a way to alleviate the burdens by learning how to use technological tools and how to apply them.

One of the systems issues accountants face is the implementation and maintenance of ERP (Enterprise Resources Planning) systems in the organization (Newman, et al., 2003). ERP systems allow companies to integrate all information systems applications, such as supply-chain management, accounting applications, human resources, and customer relationship management (Boubekri, 2001).

This study addresses the contribution of the accountant during the implementation and postimplementation phases of ERP systems. The study also identifies the importance of technical skills that can help accountants during the ERP implementation. Also, the paper discusses differences between the time spent by accountants solving ERP issues during each phase, as well as simple systems versus more complex systems. Many surveys were used to collect data. The main questionnaire was sent to accounting or finance professionals who are members of the Institute of Management Accountants (IMA). Other surveys were sent to certified public accountants. The individuals with ERP experience at different levels have titles such as CFO, controllers, system consultants, accountants, and consultants.

Review of Literature

ERP systems allow integration of modules, such as production, purchasing, sales, human resources, and the general ledger. These programs replace legacy systems that cannot keep up with current business requirements. Instead of having many stand-alone modules, data can be entered once, and the relative impact on other modules is reflected immediately. The ERP is an improvement of MRP (Material requirements planning) models that did not contain modules, such as human resource management and customer management. …

The rest of this article is only available to active members of Questia

Already a member? Log in now.

Notes for this article

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
One moment ...
Default project is now your active project.
Project items

Items saved from this article

This article has been saved
Highlights (0)
Some of your highlights are legacy items.

Highlights saved before July 30, 2012 will not be displayed on their respective source pages.

You can easily re-create the highlights by opening the book page or article, selecting the text, and clicking “Highlight.”

Citations (0)
Some of your citations are legacy items.

Any citation created before July 30, 2012 will labeled as a “Cited page.” New citations will be saved as cited passages, pages or articles.

We also added the ability to view new citations from your projects or the book or article where you created them.

Notes (0)
Bookmarks (0)

You have no saved items from this article

Project items include:
  • Saved book/article
  • Highlights
  • Quotes/citations
  • Notes
  • Bookmarks
Notes
Cite this article

Cited article

Style
Citations are available only to our active members.
Buy instant access to cite pages or passages in MLA, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Cited article

Can Accountants Bring A Positive Contribution to ERP Implementation?
Settings

Settings

Typeface
Text size Smaller Larger Reset View mode
Search within

Search within this article

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

Help
Full screen

matching results for page

    Questia reader help

    How to highlight and cite specific passages

    1. Click or tap the first word you want to select.
    2. Click or tap the last word you want to select, and you’ll see everything in between get selected.
    3. You’ll then get a menu of options like creating a highlight or a citation from that passage of text.

    OK, got it!

    Cited passage

    Style
    Citations are available only to our active members.
    Buy instant access to cite pages or passages in MLA, APA and Chicago citation styles.

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn, 1992, p. 25).

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences."1

    1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

    Cited passage

    Thanks for trying Questia!

    Please continue trying out our research tools, but please note, full functionality is available only to our active members.

    Your work will be lost once you leave this Web page.

    Buy instant access to save your work.

    Already a member? Log in now.

    Author Advanced search

    Oops!

    An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.