The Impacts of Enterprise Resource Planning Systems on Accounting Practice – The Australian Experience

Abstract

This paper reports on the enteqbrise resource planning (ERP) systems experiences of Australian companies. It examines the degree of information system integration and associated benefits that respondent companies believe they have achieved, and the impact of ERP systems on the adoption of new accounting practices. The results indicate that while ERP users report high levels of information integration for many functional areas, the pattern is similar to that of non‐ users. Also, ERP systems seem to perform better in transaction processing and ad hoc decision‐ support than in sophisticated decision‐support and reporting. Finally, ERP systems were found to have little influence on the use of new accounting practices.