The influence of ERP systems on organizational aspects of accounting: case studies in Portuguese companies

Abstract

Purpose

This paper aims to investigate the changes caused by the use of the enterprise resource planning (ERP) systems in the accounting of organizations at different levels: organizational structure; processes; and employees.

Design/methodology/approach

The authors use a qualitative methodology with interpretative analysis through the study of five cases in Portuguese companies that implemented the Sage ERP X3. The data collection was carried out mainly through semi-structured interviews.

Findings

The results indicate that the successful implementation of the ERP system is associated with changes in the organizational structure, reengineering of processes and changes in the functions of employees. These changes interact and cause modifications among themselves, which makes it difficult to identify the origin and sequence of changes related to the implementation of the systems. It was possible to identify the direct impact of the ERP system on the change of processes, which is reflected in the functions of the employees, as well as to verify that the ERP system provides the opportunity for companies to change their organizational structure.

Originality/value

This paper contributes to the accounting literature by providing evidence on the influence of ERP systems on organizational aspects of accounting in the Portuguese reality, attesting that the successful implementation of the ERP system is associated with changes in the organizational structure, reengineering of processes and changes in the functions of employees.

Citation

Martins, J.L. and Santos, C. (2021), "The influence of ERP systems on organizational aspects of accounting: case studies in Portuguese companies", Accounting Research Journal, Vol. 34 No. 6, pp. 666-682. https://doi.org/10.1108/ARJ-07-2020-0212