Accounting Bene Ts and Satisfaction in An ERP Environment

International Journal of Accounting Information Systems 14 (2013) 209234
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International Journal of Accounting Information Systems
Accounting benets and satisfaction in an ERP environment

Alexandra Kanellou, Charalambos Spathis
Aristotle University of Thessaloniki, Department of Economics, Division of Business Administration, 54 124, Thessaloniki, Greece
a r t i c l e
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a b s t r a c t
Over the past decade, organizations all over the world have adopted enterprise resource planning (ERP) systems. There has been little research at a global scale regarding the accounting benets of adopting enterprise systems. Moreover, there are virtually no studies that examine in detail the relation between accounting benets and ERP user satisfaction. Sutton (2006) addressed the need for empirical research on the impact of ERP in terms of accounting advantages and disadvantages. The principal aim of our study was to investigate the accounting benets that the adoption of an ERP system by companies may entail in relation to ERP user satisfaction. This study explored the impact that the ERP system has had on accounting information and practice. This study also examined whether or not there are differences between accountants and IT professionals concerning how each group assesses ERP accounting benets and ERP user satisfaction. The participants of this study comprised 175 accountants and 96 IT professionals from 193 companies in Greece. The empirical evidence conrms a number of accounting benets derived from ERP systems particularly for accounting process. No statistically signicant differences were found between the perceptions of accountants and IT professionals concerning ERP accounting benets. Furthermore, this research identies factors related to accounting benets and ERP cost which affect the level of ERP user satisfaction. The implications of these results for practice and research are explored. The ndings of this study will be of value to any companies considering the inclusion of their accounting techniques and operations in an ERP system. Furthermore, the results of this study will provide stimulus for consequent research in the eld in order to further examine and account for the accounting benets that can occur from ERP system implementation as well as the effect of those benets on ERP user satisfaction. 2012 Elsevier Inc. All rights reserved.
Article history: Received 5 July 2011 Received in revised form 4 December 2012 Accepted 11 December 2012 Keywords: ERP Accounting Benets Accountants IT professionals Satisfaction Greece
Corresponding author. Tel./fax: +30 2310996452. E-mail addresses: kanellou@econ.auth.gr (A. Kanellou), hspathis@econ.auth.gr (C. Spathis) 1467-0895/$ see front matter 2012 Elsevier Inc. All rights reserved. http://dx.doi.org/10.1016/j.accinf.2012.12.002
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A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234
1. Introduction The most important and substantial information technology project that interacts with the accounting function in the last 15 years has been the implementation of enterprise resource planning (ERP) systems. Enterprise resource planning systems integrate several business procedures, applications and departments while sharing one database and assist companies in responding to real-time information (Stefanou, 2002; Nicolaou, 2003; Rom and Rohde, 2006; Spathis, 2006). ERP systems have signicantly changed the way business data is collected, stored, disseminated and used. This change in information processing orientation affects the accounting process (Sutton, 2006). Nevertheless, the focus of the relevant literature has been on ERP systems in general and there is limited published scientic evidence on the ERP implementation processes and their effects on accounting in particular (Granlund and Malmi, 2002; Sutton, 2006). Nicolaou and Bhattacharya (2008) pointed out that rms which implement an ERP system must be conscious of and circumspect enough to realize that ERPs are different from other IT systems. They bring about global changes to rms business processes and as such their deployment presents not a nale but the start of post-implementation activities. Overall, it seems that there is a positive relationship between ERP implementation and operational efciencies (Matolscy et al., 2005; Nicolaou and Bhattacharya, 2008). However, there are also studies in the recent literature which are more critical concerning ERP implementation and business performance. Davenport (1998) refers to companies (such as FoxMeyerDrug, Mobile Europe and Dell Computer) which faced problems (nancial, organizational and technical) with the implementation of their ERP systems. He states that some of these problems may have occurred due to enormous technical challenges of implementing enterprise systems, but even though these challenges may be great, they are not the main reason for ERP implementation failure. He argues that the biggest problems are business problems and that companies often fail to combine their business needs with the technological imperatives of the system. Dillard et al. (2005) argue that ERP systems include signicant potential for administrative evil, because they have the ability to change organizational climate, structures and roles. They state that once an ERP system is introduced, organizational practices are replaced with industry best practices which are already part of the software and that organizations can lose their unique characteristics and goals. Saatcioglu (2009) tried to identify the effects of benets, barriers and risks on user satisfaction in ERP projects and suggested that although ERPs provide a lot of benets, there are barriers that businesses need to overcome during ERP implementations and that if these barriers are not overcome they can become drivers of risks. These contradictory success and failure outcomes combined with the fact that there is no consensus on the impact of ERP implementation related to business performance is the reason why researchers, practitioners and academics are increasingly interested in analyzing factors which determine ERP success and ERP user satisfaction. Inedo (2007) suggests that there is no global agreement on the perception of benets that an ERP system may entail and on specic factors which are critical for ERP success. In order to examine accounting benets and organizational performance in relation to ERP adoption, researchers have conducted surveys looking either at direct process measures such as exibility, accounting reporting, integration, decision-making (Granlund and Malmi, 2002; Scapens and Jazayeri, 2003; Spathis, 2006) or looking at nancial measures such as ROA, ROI, ROS, OIS (Nicolaou, 2004). Moreover, there are many studies in the relevant literature that attempt to assess perceptions regarding ERP success and performance between different stakeholder groups and choose IT staff as one of these groups (Sedera et al., 2004; Chang, 2006; Inedo and Nahar, 2007). However, there are no studies which examine perceptions regarding ERP accounting benets and ERP user satisfaction between IT professionals and accountants. This study represents an attempt to ll this gap. Accountants have been chosen as a group in the present study because previous research has shown that this group is affected from ERP implementation and, also, the accounting profession is being transformed due to integrated technologies (Scapens and Jazayeri, 2003; Rom and Rohde, 2006; Jrvenp, 2007). The second group that has been chosen in the present study comprises IT professionals who seem to be critical actors in modern organizations as the use of information systems is growing and organizations realize the importance of these systems in their operations and the importance of the IT expertise (Inedo and Nahar, 2007). Sutton (2006) addressed the need for empirical research on the impact of ERPs in terms of accounting advantages. Overall, there has been little research at a global scale regarding the accounting benets of adopting ERP, how these perceived benets are evaluated by different groups such as managers, accountants, IT personnel, CIOs, etc. and the interaction of such accounting benets with ERP user satisfaction.
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The principal purpose of our study was to investigate the accounting benets that the adoption of an ERP system by companies in Greece may entail as wells as the interaction of accounting benets with ERP user satisfaction level. Another objective of the present study was to examine whether or not there are differences between accountants and IT professionals concerning how each group estimates ERP accounting benets and user satisfaction. In order to fulll the objectives of the present study, we drew on theories analyzed and discussed in previous studies in the area of accounting information and built upon research instruments proposed and developed by researchers in relevant studies. We also attempted to combine proposed research instruments in order to explore new relationships between dimensions and variables related to ERP benets and ERP user satisfaction. The ndings of this study will be of value to any companies that are considering the inclusion of their accounting techniques and operations in an ERP system. Furthermore, the results of this study will provide stimulus for consequent research in the eld in order to further examine and account for the accounting benets that can occur from an ERP system implementation and whether or not these benets have impact on ERP user satisfaction. The remainder of this paper is organized as follows: Section 2 begins with a review of previous research in the eld and presents the research questions of our study. Section 3 justies and describes the methodology employed for our study. Section 4 reports and analyses the results of our study. Finally, the paper concludes with a summary; any limitations that apply to the particular research are addressed and suggestions for future research are included. 2. Previous research 2.1. ERP and accounting benets In the relevant literature, there are research studies focusing on the interaction between ERP systems and accounting. Spathis and Constantinides (2004) examined the reasons behind enterprises decision to replace the traditionally information systems (IS) with completed ERP systems and explored the changes that occur in terms of accountant applications. The results illustrated that the three most important motives that led to ERP adoption were increased demand for real-time information, information generation for decision-making and need for integration of applications. The most important benets for accounting due to ERP implementation were increased exibility in information generation, increased integration of accounting applications, improved quality of reports statement of accounts, improved decisions based on timely and reliable accounting information and reduction of time for closure of annual accounts. Research that has focused on the benets derived from ERP adoption has shown that the implementation of these systems is usually followed by improvements of the decision-making process and enterprise integration (Colmenares, 2009). In the literature, there are also additional studies which indicate that ERP systems improve the decision making process in an organization (Spathis, 2006; Kanellou and Spathis, 2007). Other benets derived from ERP implementation are more accurate reports statements of accounts and improved service of accounts in accounting tasks (Velcu, 2007; Colmenares, 2009). Furthermore, Brazel and Dang (2008) suggested that ERP implementation appears to reduce reporting lags. Gattiker and Goodhue (2004) analyzed the benets that a company which had implemented an ERP system was experiencing. They pointed out that the system resulted in many benets for the organization such as improvements in coordination within the enterprise, and eliminations of reports and data entry chores. Chang (2006) noted that ERP applications link traditional business functions like nance, production, warehousing and sales into a single integrated system based on a shared database, eliminating multiple data entry and ensuring. Olhager and Selldin (2003) suggest that companies which adopted an ERP system are experiencing improvements in performance mainly from the information perspective. They explain that ERP implementation improves the availability of information, the integration of business procedures and functions and the quality of information. According to recent studies, the implementation of ERP systems affects the accounting processes and the accountants role. Booth et al. (2000) examined to which extent the application of an ERP system can lead to the adoption of new accounting practices by an enterprise. It was found that ERP systems constitute sources of data for new accounting practices and are able to support these practices. More specically, Rom and Rohde (2006) found that ERP systems seem to be of assistance in terms of the collection of data and the organizational breadth of management accounting. This was further conrmed by
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Jrvenp (2007), who noted that such systems lead to the adoption of new management accounting practices and accountants are able to carry out routine activities more effectively, to handle large databases more quickly and to report in a faster and more exible way. Granlund and Malmi (2002) also tried to explore the effects of integrated, enterprise-wide information systems on management accounting and on management accountants role. Their ndings indicated that the most important benet of ERPs related to accounting, was the improved mass processing of documents, which gives management accountants more time to focus on analysis and business support processes. These ndings are also consistent with the results of Scapens and Jazayeri's (2003) study, who found that the work of management accountants has been changed due to ERP implementations from a traditional role (focusing on accounting activities) to a more interpretative role and has put accountants in the position of consultants and analysts. The ndings of another study (Hyvnen et al., 2008) which presented the development of a management accounting control system, suggested that IT accounting solutions in general force accountants to not only study the logic of the solution, but also to invent ways of combining accounting and management rationalities. Newman and Westrup (2005) also, using empirical evidence, demonstrated that even though the relationship of accountants and technologies such as ERPs has become increasingly intertwined, accountants continue to use their position to reshape and advance their professional expertise. Grabski et al. (2011) noted that ERP systems are a transformative force on the accounting profession and that as organizations learn how to use these systems and obtain value from them, there will be a signicant change in the role of management accountants, the tasks they perform and the skills required by them. Against this backdrop, we are in the position to argue that ERP systems seem to have an effect on the accounting processes and on the accountants role. O'Leary (2004) tried to analyse and measure ERP system benets and whether or not they vary across different industries. The benets list that he used and the classication of benets in tangible and intangible that he adopted were developed by Deloitte Consulting (1998) study. O'Leary (2004) added some additional benets on the list. Some benets under investigation were inventory reduction, nancial close cycle reduction, personnel reduction, management improvements, IT cost reduction, on-time delivery, information/ visibility, integration, exibility, better decisions, nancial controls, new reports reporting capability. In a study by Shang and Seddon (2002), a comprehensive framework for assessing the benets derived from ERP systems is proposed. This framework tries to classify ERP benets into ve dimensions: operational, managerial, strategic, IT infrastructure and organizational. Esteves (2009) based on this classication in order to develop a benets realization road-map for ERP usage in the context of small and medium-sized enterprises (SMEs). His analysis suggests that ERP benets realization dimensions are interconnected and that managers should perceive this realization as a continuum cycle along the ERP post implementation period. Some of the benets that were examined by Esteves (2009) were cycle time reduction, cost reduction, quality improvement, improved decision making, support organizational changes, increase IT infrastructure capability and business exibility. Spathis (2006) adopted also Shang and Seddon's (2002) benets classication in order to classify and examine accounting benets derived from ERP adoption. Spathis (2006) classied enterprise systems (ES) benets into organizational benets, operational benets, managerial benets and IT benets. In his analysis, he hypothesized that perceived accounting benets could be explained by the following variables: the number of reasons for ES implementation, the number of ES modules, ES cost as a percentage of sales and the company's total asset. According to this survey, the most important accounting benets that occur for a company due to the inclusion of the accounting department in the ERP system are increased exibility in information generation, increased integration of applications, improved quality of reports statements of accounts, improved decisions based on timely and reliable accounting information and reduction of time for closure of annual accounts. These results are consistent with those of the Spathis and Ananiadis (2005) study and the Kanellou and Spathis (2007) study. Nicolaou (2004) also tried to measure nancial performance after the implementation of an ERP system using a set of eight different nancial indicators, such as ROA (return on assets), ROI (return on investment), ROS (return on sales) and OIS (operating income over sales). He also measured four ERP implementation indicators and one of them was the type of module implemented. He classied modules into two categories: primary modules and support modules. The results of his study indicated that the type of modules implemented had an effect on nancial performance after ERP implementation. Although ERP benets have been examined in the past, their direct impact on the accounting process has not yet been explicitly examined.
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We can conclude from the relevant literature that enterprise resource planning systems implementation has an impact on the accounting department of the enterprise. More specically, ERP systems seem to increase exibility, integrate accounting applications and processes and improve gathering and processing of data. Nevertheless, there is a need for empirical research on the impact of ERP in terms of accounting advantages (Sutton, 2006). Summarized ndings from previous literature analyzed in this subsection regarding ERP and accounting benets are provided in Table 1. As a theoretical foundation for our research, we adopted Shang and Seddon's (2002) benets classication and we compiled an accounting benets list based on the ERP benets lists adopted or developed by Deloitte Consulting (1998), O'Leary (2004), Spathis (2006) and Esteves (2009). In our benets list, we also added some other benets which can be regarded as characteristics of an ERP system, such as ERP is more exible in general, ERP gathers data more quickly. These items were also used by researchers as benets and factors that affect system performance and user satisfaction (Doll and Torkzadeh, 1988; DeLone and McLean, 2003). Although these benets seem to be characteristics of an ERP system and not necessarily established accounting benets, we believe that since an ERP system integrates all business functions, its characteristics affect every process of an organization, and thus affect also the accounting processes. Thus, the present study examines a complete list of ERP benets related to accounting that the implementation of an ERP system may entail and tries to identify specic factors derived from those benets. More specically the rst research question of our study in relation to ERP system and accounting benets is as follows: RQ1: What are the accounting benets derived from the adoption of ERP systems and which are the main factors into which these benets could be categorized?
Table 1 ERP and accounting benets. Main objectives/ndings Important motives for ERP adoption: need for real-time information and integration, information generation for decision making ERPs improve decision-making process and enterprise integration ERPs produce more accurate reports/statements of accounts, improve service of accounting tasks and reduce reporting lags ERPs result in elimination of reports and multiple data entry ERPs improve information quality ERPs constitute sources of data for new accounting practices ERPs help accountants carry out routine activities more effectively and give accountants more time for analysis and business support processes Even though the relationship between accountants and ERPs has become intertwined, accountants continue to use their position to advance their expertise ERPs are a transformative force on the accounting profession and change accountants role from a traditional one to a more interpretative and have put accountants on the position of consultants/analysts Lists regarding ERP benets were developed and used by researchers A comprehensive framework which classies ERP benets into operational, managerial, strategic, IT infrastructure and operational Researchers based on Shang and Seddon's (2002) classication in order to examine benets derived from ERPs Researchers tried to assess nancial performance after ERP adoption with nancial indicators (ROA, ROI, ROS, OIS) Researchers used ERP characteristics (ERP is more exible in general, ERP gathers data more quickly) as benets/factors which affect ERP performance and satisfaction There is need for empirical research on the impact of ERP in terms of accounting advantages/benets Authors Spathis and Constantinides, 2004 Spathis and Ananiadis, 2005; Spathis, 2006; Kanellou and Spathis, 2007; Colmenares, 2009 Velcu, 2007; Brazel and Dang, 2008; Colmenares, 2009 Gattiker and Goodhue, 2004; Chang, 2006 Olhager and Selldin, 2003 Booth et al., 2000 Granlund and Malmi, 2002; Rom and Rohde, 2006; Jrvenp, 2007 Newman and Westrup, 2005
Scapens and Jazayeri, 2003; Hyvnen et al., 2008; Grabski et al., 2011 Deloitte Consulting, 1998; O'Leary, 2004; Spathis, 2006; Esteves, 2009 Shang and Seddon, 2002 Esteves, 2009; Spathis, 2006 Nicolaou, 2004 Doll and Torkzadeh, 1988; DeLone and McLean, 2003 Sutton, 2006
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2.2. Differences in perspectives between accountants and IT professionals in an ERP environment An enterprise resource planning system, unlike a traditional information system, includes many different users/stakeholders, who have multiple and often diverse objectives and interests. Freeman (1984) tried to present and analyze the stakeholder theory and stated: I have claimed that there is a need for an inclusive denition of stakeholder, including as stakeholders, those groups who can affect or are affected by the achievement of an organization's purpose. Researchers have noted the importance of examining the effectiveness or success of IT from multiple evaluator viewpoints within organizations (Hamilton and Chervany, 1981; Myers et al., 1997). Hamilton and Chervany (1981) argued that the evaluation of information systems effectiveness is a difcult task due to their multidimensionality, their qualitative and quantitative aspects and the multiple and often diverse evaluator viewpoints. Myers et al. (1997) addressed the need for dening and evaluating performance, success and productivity of information systems. Their study tried to update already existing models of IS success, so that these models would include IS success dimensions related to service quality and work group impact and provide a comprehensive method for organizing various measures of IS success. Although the importance of examining perceptions of information system success at multiple levels within organizations has been discussed, there is no universal agreement on which exactly are the distinctive stakeholders or in other words the employment cohorts (Sedera et al., 2004). Freeman (1984) described various stakeholder groups of an organization, among which he also pointed out employees. The stakeholder theory can be used to better understand and evaluate internal and external change (Freeman, 1984). As mentioned earlier in this study, enterprise resource planning systems implementation has an impact on the accounting department of an enterprise. Sutton (2006) noted that ERP systems have signicantly changed the way business data is collected, stored, disseminated and used and that this change in information processing orientation affects the accounting process. In addition, researchers have found that the implementation of ERPs change the accounting process and the accountants role (as has already been discussed in Section 2.1). Due to the implementation of integrated technologies, such as ERPs, accountants are asked to take on a broader role in order to report on non-nancial measures, audit information systems, implement management controls within information systems and provide management consultant services (Grabski et al., 2011). The relationship between information technology and management accounting seems to be quite complex and unpredictable (Sutton, 2006). Business and control functions should be studied in relation to technology, in order for researchers and practitioners to understand the underlying infrastructure and the full potential and capability of ERP systems (Dechow and Mouritsen, 2005). In the recent literature, there are studies such as those of Dechow and Mouritsen (2005) and Quattrone and Hopper (2005) which contributed to the eld based upon Actor-Network Theory in order to illustrate the variety of people and procedures that are affected by ERPs adoption. Quattrone and Hopper (2005) attempted to gain insights into how ERP eliminates distance and its relation to management control. In order to meet their research purpose, they interviewed personnel in different locations and collected relevant documentation. Cals and Smircich (1999) suggest that: actor network theory provides a very good way of telling stories about what happens out there that defamiliarizes what we may otherwise take for granted (p. 663). Granlund (2011) pointed out that the studies mentioned above and applied actor-network theory: are after the wider management control implications regardless of whether they are directly related to accounting controls or not. They are also explicitly interested in other users of accounting related information than just the ones typically presumedSuch contributions open a new avenue for research by pointing out the limitations of casual assumptions regarding IT-MCS relationships (p. 10). In this study we argue that different actors perceptions regarding technological changes could add to knowledge and understanding of such issues. Some other studies in the eld focus on hybridization and on the role of accountants and other groups of professionals (Caglio, 2003; Scapens and Jazayeri, 2003; Newman and Westrup, 2005). Granlund (2011) denes hybridization as a situation in which professional groups such as IT specialists and other non-accountants start dealing with accounting processes because of new technology adoption including ERPs. He also suggests that it would be benecial to have some direct link to the eld of accounting practice both from the accounting personnel and IT/IS personnel perspectives. In addition, Rose and Krmmergaard (2006), drawing on previous adaptations of discourse theory, provided a theoretical explanation for how one dominant technological discourse could be replaced by
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another in an organization. They found that the new technological discourse enhanced the organizational actors to perceive value in their work. They identied technology discourses as: discourses pertaining to a technology or computer system whether at an individual, group, organizational or societal level (p. 220). They also suggest that congruence between perceptions, actions and outcomes could result in improvements of technological practise. In this study, we have taken as our point of departure stakeholder theory, actor-network theory, discourse theory and hybridization and tried to assess accounting benets and user satisfaction from the perspective of two different groups/actors of employees/stakeholders. We attempted to illustrate hidden potential and assumptions behind ERP implementation that may prove interesting, concerning the degree of satisfaction of organizational actors with the technologies they use. Rose and Krmmergaard (2006) suggested that research which focuses on organizational change and actors perceptions of evolving conditions is likely to reveal new and challenging insights and contribute to accounting information research. Furthermore, such research may urge functionalist researchers to reconsider and improve the prerequisites behind their work. Accountants are chosen because (as mentioned above) previous research has shown that this group is affected from ERP implementation and the accounting profession is being transformed due to integrated technologies. Grabski et al. (2009) note that management accountants are the appropriate users to evaluate and construct post-implementation benets, tracking processes as part of the implementation. The second group that is chosen in the present study is IT professionals. IT professionals seem to be critical actors in modern organizations. The reason why behind this is that the use of information systems is growing and organizations realize the importance of these systems in their operations and the importance of IT expertise (Inedo and Nahar, 2007). Even though in the present study the benets under examination are exclusively related to accounting in certain cases, IT professionals were able to evaluate those, due to the following factors: IT professionals in Greece have knowledge of nancial issues because they often work together with accountants in an enterprise. Moreover, accounting and economics courses feature at undergraduate and postgraduate level, as part of computer science degrees offered by Greek universities. Thus, we are in the position to argue that IT professionals could comprehend and respond appropriately to the questions included in the questionnaire of this study. Rose and Krmmergaard (2006) mentioned that the IT department's function changed from being solely technical to being both technical and business-oriented due to ERP implementation. Furthermore, many studies in the literature which try to assess perceptions regarding ERP success and performance between different stakeholder groups choose IT staff as one of these groups (Sedera et al., 2004; Chang, 2006; Inedo and Nahar, 2007). However, there are no studies that examine perceptions regarding ERP accounting benets and ERP user satisfaction between IT professionals and accountants. This study tries to ll this gap in research. We will now take a look at research studies which tried to examine differences in perspectives related to ERP benets and satisfaction between different groups of users. Chang (2006) compared IS integration in high-tech organizations from the IT and general management perspectives. All the organizations that participated in the study had implemented an ERP system. The results demonstrated that IT and general management perceptions of IS implementation were very similar. Furthermore, ITs overall important assessments of business functions were more strongly correlated with their overall level of implementation and they tended to rate system benets and system reliability more highly. Sayed (2006) focused on the mechanisms and dynamics of expertise constitution where it is understood as an accomplishment or achievement. He tried to study the interrelation of accountants and ICTs in a modern technology environment. He found that there is no dilution of expertise in relation to ICTs. Rather, some accountants are promoting themselves as a group of relevant experts in deriving benets from these systems. The results of this study indicate that accountants see ERPs as a chance for them to expand their skills and knowledge. The objective of another study was to determine whether differences exist in perceptions related to ERP performance between two organizational stakeholder groups: business managers and IT professionals. The results indicated that no signicant statistical differences exist between the two groups with the exception of one dimension: ERP success, i.e. vendor/ consultant quality (Inedo and Nahar, 2007). Esteves (2009) also tried to examine the differences in the perceptions of ERP benets related to the point of ERP post-implementation time between business managers and MBA students with work experience in SMEs. The results showed that the difference between the two data samples was not very signicant in any ERP benets dimension.
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On the other hand, there are previous studies which tried to measure ERP satisfaction level among users from different departments and found some statistically signicant differences. Holsapple et al. (2006) tried to determine ERP success, in terms of user characteristics, ERP tness factors and user satisfaction. This study indicated that ERP user satisfaction among management users was greater than among non-management users. Longinidis and Gotzamani (2009) also found that users from network department are less satised with ERP than are users from other departments (sales and supportive). They stated that ERP users from different departments use different functional modules and interact with different interfaces of the main ERP system. Table 2 highlights the most important contributions in the literature concerning perceptions between different groups/actors/stakeholders regarding technological changes. Although previous studies have examined differences in perceptions concerning benets and user satisfaction, there are no academic studies that assess any differences in the perceptions between accountants and ITs particularly in terms of accounting benets and ERP satisfaction level related to ERP performance. Thus, our study which investigates the accounting benets and user satisfaction associated with the ERP application of an enterprise is based on empirically researched evidence. To this end, the second research question that the present study tries to investigate is as follows: RQ2: Are there any differences in the responses between accountants and IT professionals concerning how each group estimates ERP accounting benets and ERP user satisfaction? 2.3. ERP and user satisfaction n the relevant literature, there are many studies which try to evaluate the success and overall performance of an information system in general or an ERP system in particular through the measurement
Table 2 Differences in perspectives between accountants and IT professionals in an ERP environment. Main objectives/ndings It is important to examine the success of IT from multiple evaluator viewpoints within organizations ERPs force accountants to take on a broader role (report on non-nancial measures, audit information systems) and thus their role becomes hybrid The relationship between IT and management accounting is complex and unpredictable Business and control functions should be studied in relation to technology to understand the underlying infrastructure and full potential of ERP IT professionals are critical actors in modern organizations because the use of IS is growing and organizations realize the importance of IT expertise IT and general management perceptions of IS implementation and ERP success are similar ERP user satisfaction level is greater among management users than among non-management users Users from network department are less satised with ERP than are users from other departments The stakeholder theory can be used to better evaluate internal and external change There was no statistically signicant difference regarding the perceptions of ERP benets between business managers and MBA students with work experience in SMEs There is no universal agreement on which exactly are the distinctive stakeholders or employment cohorts Researchers based on Actor Network Theory to illustrate the variety of people which are affected by ERP Studies which based upon Actor Network Theory in order to illustrate the variety of people and procedures that are affected by ERPs adoption open a new avenue for research and defamiliarize what we may otherwise take for granted Based on discourse theory, researchers suggested that when research focuses on organizational change and actors perceptions of evolving conditions, then such research is likely to provide challenging insights and contribute to accounting information research It would be benecial to have direct link to the eld of accounting practice both from the accounting personnel and IT/IS personnel perspectives Authors Hamilton and Chervany, 1981; Myers et al., 1997 Caglio, 2003; Scapens and Jazayeri, 2003; Newman and Westrup, 2005; Grabski et al., 2009; Grabski et al., 2011 Sutton, 2006 Dechow and Mouritsen, 2005 Inedo and Nahar, 2007 Chang, 2006; Sayed, 2006 Holsapple et al., 2006 Longinidis and Gotzamani, 2009 Freeman, 1984 Esteves, 2009 Sedera et al., 2004 Quattrone and Hopper, 2005 Cals and Smircich, 1999; Granlund, 2011 Rose and Krmmergaard, 2006
Granlund, 2011
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of perceived user satisfaction. Somers et al. (2003) describes user satisfaction as the extent to which a user perceives that a system meets his or her information requirements. They note that user satisfaction with information systems is one of the most important determinants of the success of those systems. DeLone and McLean (1992) suggested that there are at least three reasons why user satisfaction has been widely used as a measure of IS success: First, is the fact that user satisfaction has a high degree of face validity. Second, is the development of reliable and appropriate measurement tools for this variable. The third reason is the weaknesses of alternative existing tools. In 1983, Bailey and Pearson developed an instrument in order to assess user satisfaction with information systems, consisting of 39 items (such as accuracy, timeliness, reliability, precision, completeness, perceived utility, documentation, security of data etc.). Based on the work of Bailey and Pearson (1983), Ives et al. (1983) proposed a revised instrument consisting of 13 items, which were included in three factor measures: information product, IS staff and service, and user knowledge and involvement. Some years later, Doll and Torkzadeh (1988) building upon Ives et al. (1983) instrument developed a 12-item survey instrument for measuring user satisfaction. These 12 items were summarized in ve dimensions: content, accuracy, format, ease of use and timeliness. When companies started implementing enterprise resource planning systems, many researchers (such as Somers et al., 2003; Zviran et al., 2005; Law and Ngai, 2007; Wu and Wang, 2007) based on Doll and Torkzadeh's (1988) instrument in order to evaluate and examine user satisfaction with ERP systems. Most of these studies examine user satisfaction as a dependent variable. Somers et al. (2003) retested Doll and Torkzadeh's (1988) instrument and the results of their study conrmed that this instrument maintains its psychometric stability when applied to users of ERP application software. Zviran et al. (2005) tried to examine the relations between user satisfaction and perceived usefulness in the ERP context. Their study provided validation for Doll and Torkzadeh's (1988) instrument and found that perceived usefulness is one of the factors affecting user satisfaction with an ERP system. Wu and Wang (2007) agree that user satisfaction is an evaluation mechanism for determining system success and thus their study looked at key-user satisfaction as a means of determining system success. Their study took place in Taiwan and 205 questionnaires were completed by key-users of ERP systems in a large number of companies. The results indicated that there is a relationship between key-user satisfaction and perceived system success. Their research identied that user's satisfaction evaluation for ERP system is multidimensional and is related to ERP product, contractor service and knowledge and involvement. Law and Ngai (2007) examined the relationships between the success of ERP system implementation, extent of business improvement and organizational performance. They measured user satisfaction by using Doll and Torkzadeh's (1988) 12-item instrument. In 1992, DeLone and McLean proposed an IS success model consisting of six major dimensions. They describe their model as follows: system quality and information quality singularly and jointly affect both use and user satisfaction. () Use and user satisfaction are direct antecedents of individual impact; and, lastly, this impact on individual performance should eventually have some organizational impact. Ten years later DeLone and McLean (2003) proposed renements to their model. Particularly, they proposed a model in which information quality, system quality and service quality affect intention to use/use and user satisfaction. Additionally, intention to use/use and user satisfaction affect the new variable net benets. Their model includes arrows to demonstrate proposed associations among success dimensions. In particular, there is an arrow which demonstrates a two way association between user satisfaction and net benets. In our study we are trying to explore the effects of benets on user satisfaction. Based on diffusion of innovation theory (DOI) and information system (IS) success theory, Bradford and Florin (2003) tested Delone and McLean's model and proposed a revised one. DOI is a theory which explains and predicts rates of IT innovation implementations (Rogers, 1983). DOI factors are innovation, organizational characteristics and environmental characteristics. The model which Bradford and Florin (2003) proposed suggests that DOI factors will inuence ERP success from two perspectives: rm performance and user satisfaction. Their model proposes that user satisfaction moderates the relationships between DOI factors and perceived rm performance after ERP adoption. Calisir and Calisir (2004) claim that while much money has been spent on the implementation of ERP systems, previous research has demonstrated that potential users may not use them. They conducted a survey which aimed at examining various usability factors affecting end-user satisfaction with ERP systems. Data were gathered from 51 end-users in 24 companies. The results showed that perceived usefulness as well as learnability are determinants of end-user satisfaction with ERP systems. Additionally,
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perceived ease of use and system capability affect perceived usefulness, while users guidance inuences both perceived usefulness and learnability. Koh et al. (2006) investigated ERP adoption by Greek companies and explored the effects of uncertainty on the performance of these systems through six case studies. They found that there were major differences between ERP adoption in Greek companies and companies in other countries. In Greece, the internal enterprise's culture, resources available, skills of employees and the way ERP systems were perceived, treated and integrated within the enterprise and in the supply chain play a critical role in determining the success/ failure of the adoption of ERP systems. Saatcioglu (2009) tried to identify the effects of benets, barriers and risks on user satisfaction in ERP projects. He found that the ve most important benets which determine user satisfaction are better management and controlling functions, nancial ow controls, information ow controls, increased IT infrastructure capability and control of ow of goods. Longinidis and Gotzamani (2009) also, identied three factors which seem to affect satisfaction of ERP users: Interaction with the IT department, pre-implementation processes and ERP product and adaptability. Floropoulos et al. (2010) also, conducted a survey in Greece, concerning the success of TAXIS (The Greek taxation information system) from the perspective of expert employees, who work in public taxation agencies. The model developed included the constructs of information, system and service quality perceived usefulness and user satisfaction. Their research was based on DeLone and McLean's (2003) model. The ndings indicated that information quality and service quality are signicant determinants of employees satisfaction. Table 3 provides summarized ndings from previous literature regarding ERP and user satisfaction. There are virtually no academic studies which examine ERP user satisfaction particularly in relation to accounting benets derived from ERP systems. Furthermore, there are virtually no studies which examine ERP user satisfaction in relation to the modules that companies operate in an ERP environment and in relation to the ERP cost. In order for ERP systems to be effectively used in the business environment, a better understanding of accounting benets and user satisfaction need to be developed.
Table 3 ERP and user satisfaction. Main objectives/ndings User satisfaction is one important determinant of IS and ERP success Researchers have developed and revised research instruments in order to assess user satisfaction with information systems Many researchers based on Doll and Torkzadeh's (1988) instrument to evaluate user satisfaction with ERP systems Perceived usefulness is one of the factors affecting user satisfaction with ERP system There is a relationship between key user satisfaction and perceived system success Researchers also based on DeLone and McLean's (1992, 2003) model to examine user satisfaction with ERP systems User satisfaction moderates the relationships between DOI factors and perceived rm performance after ERP adoption Information quality and service quality are signicant determinants of employees satisfaction Perceived usefulness and learnability are determinants of end-user satisfaction with ERP systems Interaction with IT department, pre-implementation processes and ERP product and adaptability affect satisfaction of ERP users There are differences between ERP adoption in Greek companies and companies in other countries in terms of internal enterprise's culture, resources available, skills of employees and the way ERP is perceived and integrated Researchers tried to identify benets which determine user satisfaction with ERP, such as better management and controlling functions, nancial ow controls, increased IT infrastructure capability, control of ow of goods Authors DeLone and McLean, 1992; Somers et al., 2003 Bailey and Pearson, 1983; Ives et al., 1983; Doll and Torkzadeh, 1988; DeLone and McLean, 1992 Somers et al., 2003; Zviran et al., 2005; Law and Ngai, 2007; Wu and Wang, 2007 Zviran et al., 2005 Wu and Wang, 2007 Bradford and Florin, 2003; Floropoulos et al., 2010 Bradford and Florin, 2003 Floropoulos et al., 2010 Calisir and Calisir, 2004 Longinidis and Gotzamani, 2009 Koh et al., 2006
Saatcioglu, 2009
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The reason we did not use a specic model to combine accounting benets, number of modules implemented and ERP cost with user satisfaction, is that such a model is not found in the relevant bibliography. Thus, from the aforementioned models and benets lists we have used those items and variables that are related to ERP accounting benets and ERP user satisfaction and examined the effects of benets on user satisfaction. Further details concerning development of the research instrument and variables measurement are provided in the Methodology section. Our study draws from and builds upon the relevant studies in our eld. It is also an explorative study because it explores new directions for associations between these variables. To this day and to our knowledge, this study is the rst study that focuses exclusively on the benets directly related to accounting process and affecting user satisfaction. Thus, based on the previous review of the literature, this study was conducted to answer the following specic research question: RQ3: Is there a relation between ERP user satisfaction and accounting benets, number or type of modules implemented and ERP cost? 3. Methodology 3.1. Development of the research instrument The current study tries to evaluate perceived ERP benets concerning accounting process from the perspective of accountants and IT professionals and whether or not these accounting benets affect ERP user satisfaction. A quantitative approach was adopted in terms of the collection and analysis of the data. The data were gathered by means of the self-completed, written questionnaire method. The questionnaires were returned to us by fax or e-mail and some were completed in our presence. The questionnaire consisted of ve parts: the rst section concerned ERP software information, the second part referred to ERP accounting benets, the third part included questions regarding user satisfaction and the last two parts were related to companies and employees characteristics. ERP accounting benets questions were based on benets lists developed or used by previous research studies (Deloitte Consulting, 1998; O'Leary, 2004; Spathis, 2006; Esteves, 2009). From those lists we have only used those benets directly related to accounting. To those benets we also added a few more which we found as individual items in Doll and Torkzadeh's (1988) instrument and DeLone and McLean's (1992) instrument. The more general benets we used such as it gathers data more quickly and it is more exible in general, are related to accounting for two reasons: ERP is an integrated system and thus, its exibility and processing speed affect all business procedures and obviously accounting. Second, transactions and data entry and processing within an enterprise, end up in the accounting department. User satisfaction was evaluated by two items overall satisfaction and software satisfaction in line with DeLone and McLean's (1992) model. Similar questions regarding user satisfaction exist in the survey instruments used by Bradford and Florin (2003) and Longinidis and Gotzamani (2009). We contacted ERP software providers (domestic and international) in order to obtain a list of the enterprises in Greece that have bought and installed an ERP software package. Questionnaires were mailed to those enterprises that had adopted an ERP for at least one year and no more than seven years (prior to the mailing of the questionnaire). The questionnaire survey was conducted from September to December 2010. 15 organizations took part in the pilot study of the questionnaire. As far as the pilot study is concerned, some questionnaires were completed via email or fax and some were administered and completed in our presence. The feedback gained from pilot testing was used to rene the format of the questionnaire items by rephrasing some questions as necessary. A quantitative approach was adopted in terms of the collection and analysis of the data. The questionnaire was sent to an initial sample of 420 companies. As far as each company is concerned we asked one IT professional as well as one accountant to complete a questionnaire. After a follow-up mailing to non-respondents (one month later), a total of 302 completed questionnaires were received from 212 companies. The nal sample was reduced to 193 companies because 31 questionnaires were returned with insufcient content. Thus, the response rate was 45.95%. Dillman (2007) points out that for surveys addressed to a company, the average response rate is 40%. Thus, the response rate of our study seems to be above average. The participants were 271 (175 accountants and 96 IT professionals). As mentioned in Section 2.2 of this paper, IT professionals in Greece tend to have accounting knowledge and skills. Nevertheless, in the instance when a particular IT professional did not have sufcient knowledge to
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evaluate a clearly accounting benet (such as increased use of nancial ratio analysis) he or she did not provide an answer and left the space blank. All the companies that participated in the survey had implemented an enterprise system at least 1 year ago. Responses range from not at all (1) to perfect (7) on a 7-point Likert type scale regarding the measurement of ERP accounting benets. Tests such as -Cronbach and factor analysis were undertaken to ensure the reliability and validity of the scale obtained. We used t-tests to measure any statistically signicant differences in the responses between accountants and IT professionals and we also used regression analysis to identify relationships between satisfaction and independent variables. 3.2. Variables In the present study, we use accounting benets, the number of modules implemented, the type of modules implemented (less or more accounting or other modules implemented) and ERP cost (as percentage of annual sales) as independent variables in order to identify relationships with ERP user satisfaction. DeLone and McLean (2003) use user satisfaction as an intermediate variable between the independent variables (information quality, system quality, service quality) and the dependent variable (net benets). The arrows in their model also show that the dependent variable net benets also affects the variable user satisfaction. In our study, we try to examine the impact that the accounting benets have on user satisfaction. Some of the benets that we include in our instrument match with the items which constitute the independent variables of DeLone and McLean's (1992) model, such as ease of use, accuracy, reliability, timeliness, response time, exibility, integration. Some other accounting benets that we include in our instrument match with the items of the variables individual impact and organization impact of DeLone and McLean's model (1992). Some of these items are decision quality and improved decision analysis, operating cost reductions (staff reduction), information generation and exibility, increased use of nancial ratio analysis. In our study we view all the aforementioned items as accounting benets. DeLone and McLean (2003) grouped all the impact measures into a single category: net benets. They suggest that their model may be useful for researchers, but the researchers must dene every time what constitutes net benets depending on their purposes and on the relationships which are under investigation. As far as the dependent variable user satisfaction is concerned, we use two items in our instrument: overall satisfaction and software satisfaction. DeLone and McLean (1992) also included these items (among others) in order to measure user satisfaction. On the other hand, Doll and Torkzadeh (1988), as mentioned above, proposed a model in order to examine user satisfaction as a dependent variable. Some of the items of the independent variables in our instrument match with the items of the independent variables in Doll and Torkzadeh's (1988) instrument such as Does the system provide reports that seem exactly what you need?, Do you think the output is presented in a useful format?, Is the system user friendly?, Is the system easy to use?, Do you get the information you need in time?, Does the system provide up-to-date information?. 3.2.1. Control variables As mentioned above, Spathis (2006) used the number of modules implemented and ERP cost as independent variables in order to measure accounting benets. The number of modules, the type of modules implemented and ERP cost in our study are used as control variables related to user satisfaction. Enterprise resource planning systems has focused on integration of internal functions by including a lot of modules related to all business procedures. Sumner (2000) tried to identify risk factors associated with ERP projects. The ndings of her study describe risk factors identied by project managers responsible for ERP projects within seven organizations participated in the study. She argued that one main factor associated with ERP failure is lack of integration. She states that a project manager who participated in her study suggested: you cannot start with pieces and then try to integrate the software components later on. Lawrence and Lorsch (1967) dened integration .as the process of achieving unity of effort among the various subsystems in the accomplishment of the organization's task (p. 4). There are studies in the literature which combine degree of ERP system integration with the number of ERP modules included and implemented in business processes. Truman (2000) found a positive relationship between integration and organizational performance. Spathis (2006) found that the number of modules implemented has a signicant positive effect on accounting benets. Barki and Pinsonneault (2005) admit that research has found that there is a positive relationship
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between integration and different measures of organizational performance. However, they argue that the exact relationship between these two dimensions and implementation effort and resources is poorly understood and determining and mediating factors remain unexplored. Based on previous literature, they proposed the concept of OI (organizational integration) which is dened as the extent to which distinct organizational components constitute a unied whole. They identied six types of OI: internal-operational, internal-functional, external-operational-forward, external-operational-backward, external-operationallateral and external-functional. They found, among others, that the impact of integration on performance depends on the nature and number of OI types that are implemented in an organization. Most of the changes in accounting activities seem to happen when rms implement a lot of ERP modules. In other words, a more integrated ERP system is accompanied with greater changes in accounting activities. The relevant literature shows that in ERP implementation the application of the modules of nancial and management accounting prevails (Spathis and Constantinides, 2004; Botta-Genoulaz and Millet, 2006; Spathis, 2006; Alves and Matos, 2012). Organizations that implement ERPs begin by implementing the modules of accounting showing that their initial concern is to integrate their accounting processes (Alves and Matos, 2012). Granlund and Malmi (2002) found that when management accounting techniques operate apart from ERP systems, then ERP systems affect management accounting in a low degree. Moreover, Chapman and Kihn (2009) examined the association between degree of integration and perceived system success. They suggest that integration enables more exible forms of analysis and leads to enhanced business and system performance. There are also studies in the relevant literature which examined the impact of the numbers of modules implemented and time spent in the implementation of an ERP system (Santamaria-Sanchez et al., 2010; Alves and Matos, 2012). Alves and Matos (2012) found a statistically signicant correlation between the number of modules implemented and the time spent in ERP implementation process. We have already pointed out that Nicolaou (2004) classied the modules and used them as ERP implementation indicators to measure nancial performance. However, the module classication was not feasible in our dataset because 90% of the companies that participated in our study had implemented both module categories (primary and support) and thus, direct comparisons could not be made. Nonetheless, in this study we divided the modules into two additional categories: accounting modules and other modules. Financial accounting, xed asset register, management accounting, costing, stock-purchases and payroll were included in the accounting modules. It is worth noting that in Greece stock-purchases and payroll are considered to be an integral part of the accounting process. On the other hand, production, logistics, e-commerce, quality management and sales-marketing were included in other modules. With the particular categorization into accounting modules and other modules we sought to demonstrate whether or not having a greater number of accounting modules compared to the number of other modules has an effect on ERP user satisfaction. The second control variable that we use in our study is related to ERP cost. Olhager and Selldin (2003) pointed out that the cost for implementing ERP systems range from an average 0.5% of annual revenues for big enterprises to an average 3.5% of annual revenues for smaller companies. Ehie and Madsen (2005) also mention that the cost of ERP implementation typically ranges from 2% to 6% of annual sales and found that cost and budget issues are strongly correlated with successful ERP implementation. On the other hand, Spathis (2006) found no signicant effect of ERP cost on accounting benets. Bingi et al. (1999) analyzed critical factors affecting ERP implementation. They argued that even though the purchase price of an ERP software package is not very high, the total cost of implementation can be three to ve times the purchase price. The reason why is that the implementation cost increases with the increase of customization degree. Furthermore, the more modules organizations implement the more increases ERP total cost (purchase cost and implementation cost). Thus, in our study we try to examine the association of the number of modules (degree of integration) and ERP cost on user satisfaction. 3.3. Sample/descriptive statistics As can be seen in Table 4, accountants constituted 64.6% of the sample, while ITs constituted 35.4% of the sample. The mean age of the respondents was 40.1 years and the respondents mean total work experience was 15.6 years. The mean years at current position was 8.4 years. According to the type of industry, 42.5% of the companies were from the manufacturing sector, 28% were from the service sector and 29.5% were from the commerce sector. 80.3% of the companies were S.A.s (anonymous company or share company), as far as type of company is concerned and the mean number of employees was 686.2. Moving on to the type of ERP, it was
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Table 4 Demographic characteristics. Frequency . Respondents Position in the rm Accounting (ERP) Total Gender Male Female Total Age and experience Age(both ITs and Acc) (years) ITs (years) Acc (years) Years at current position (both ITs and Acc) ITs (years) Acc (years) Total work experience(both ITs and Acc) (years) ITs (years) Acc (years) . Companies Type of industry Manufacture Services Research and Development Commerce Total Type of company S.A. Other Total Company size Number of employees C. RP Type of ERP Not Greek ERP software (SAP, NAVISION, JD EDWARDS, etc.) Greek ERP software (ATLANTIS ALTEC, ENTERSOFT BUSINESS SUITE, etc.) Total Time since ERP adoption (years) % Min Max Mean
175 96 271
64.6 35.4 100.0
196 75 271
72.3 27.7 100.0
24 25 24 1 1 1 1 3 1
64 58 64 34 23 34 43 29 43
40.1 38.7 40.9 8.4 7.6 8.8 15.6 13.9 16.6
82 54 57 193
42.5 28.0 29.5 100.0
155 38 193
80.3 19.7 100.0 20 1331 686.2
54 136 193
29.7 70.3 100.0 1 7 4.65
decided to divide the ERP software packages into two main categories: Local-Greek ERP software packages (such as ALTEC ATLANTIS ERP, ENTERSOFT BUSINESS SUITE ERP, etc.) and International ERP software packages (such as SAP ERP, NAVISION ERP (MICROSOFT), JD EDWARDS ERP, etc.). 70.3% of the companies that participated in the study had adopted a local ERP system. It seems that companies which operate in Greece tend to adopt local software packages. Further information on demographic characteristics is provided in Table 4. The companies in the sample represent a wide assortment. The sample represents a variety of industries and different sizes. This fact contributes to the generalizability of the results of this study. As a further test for generalizability, the group of 126 companies who responded to the rst mailing was statistically compared with the group of 67 companies who responded after the follow-up mailing. This was done with the use of t-tests. The two groups were compared in terms of individual, organizational and ERP project demographics (Table 5). Bradford and Florin (2003) also compared their respondent groups in terms of organizational, individual and IS project characteristics. In our study, these comparisons revealed no statistically signicant differences between the two respondent groups and diminished the possibility of the presence of nonresponse bias.
A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234 Table 5 Nonresponse bias analysis. Characteristic Organizational Total number of employees Individual respondent Years at current position Total work experience (years) Age (years) ERP project Time since ERP adoption 1st mailing respondents mean 559.94 Follow-up mailing respondents mean 952.21 t-value 1.124 p
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0.262
8.30 15.77 40.18
8.53 15.34 39.86
0.265 0.417 0.301
0.791 0.677 0.764
4.51
4.93
1.037
0.301
4. Results The survey ndings are divided into three main sections and each section corresponds to a specic research question. The rst section explores the accounting benets derived from the ERP system implementation. The second section provides information about the opinions of both accountants and IT personnel and discusses whether or not there are statistically signicant differences concerning how each group evaluates accounting benets and ERP user satisfaction. In the last section we try to examine ERP user satisfaction in relation to accounting benets, modules implemented and ERP cost. 4.1. Accounting benets (RQ1) Empirical evidence showed that the respondents have quoted a number of benets in accounting processes derived from ERP systems. The variables related to accounting benets of ERP systems were factor analyzed (based on free loadings) using principal component analysis (PCA) with varimax rotation as a commonly used technique for summarizing a set of variables into independent subsets. The results are presented in Table 6. PCA highlighted ve dimensions involving: 1. IT accounting benets: ERP gathers data more quickly and easier, ERP produces results more quickly and easier. 2. Operational accounting benets (time): reduction of time for closure of monthly, quarterly and annual accounts and reduction of time for issuing nancial statements. 3. Organizational accounting benets: increased exibility in information generation and integration of accounting applications, improved decision-making, improved internal audit and improved quality of reports statements of account. 4. Managerial accounting benets: improved working capital control and increased use of nancial ratio analysis. 5. Operational accounting benets (cost): reduction of personnel of the accounting department. These factors clearly reect the main accounting benets that follow ERP implementation and their impact on accounting processes. The titles of the factors were given based on the classication by Shang and Seddon (2002) and Spathis (2006) and were also based on the descriptive approach reecting the name of the items that belong to them (Kim and Mueller, 1978). The factors explain 66.338% of the variance and the KaiserMeyerOlkin (KMO) measure of sampling adequacy is high suggesting that factor analysis is appropriate for this data set. Bartlett's test of sphericity is large and the associate signicance level is small (zero); therefore, it is unlikely that the population matrix is an identity. Furthermore, the factors have high alpha values (between 0.933 and 0.726) conrming their high reliability. Three items that were included in the survey instrument concerning benets were eventually eliminated due to loadings less than 0.5. These items were reduction of time for transaction entry (loading = 0.487), the accounting department communicates easier with other departments within the organization (loading = 0.355) and ERP is user friendly (loading = 0.453).
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Table 6 ERP system accounting benets. Factor loadings Factor 1: IT accounting benets ERP gathers data more quickly 0.811 ERP produces results easier 0.799 ERP processes results more quickly 0.763 ERP gathers data easier 0.762 ERP is more exible in general 0.664 Reduction of time for transaction entry 0.487 The accounting department communicates easier with other departments within the organization 0.355 Factor 2: Operational accounting benets (time) Reduction f time for closure of monthly accounts 0.880 Reduction of time for closure of quarterly accounts 0.856 Reduction of time for closure of annual accounts 0.792 Reduction of time for issuing of nancial statements 0.703 Factor 3: Organizational accounting benets Increased exibility in information generation 0.769 Increased integration of accounting applications 0.666 Improved decisions based on timely and reliable information 0.562 Improved quality of reports statements of account 0.550 Improved internal audit function 0.548 ERP is user friendly 0.453 Factor 4: Managerial accounting benets Improved working capital control 0.783 Increased use of nancial ratio analysis 0.740 Reduction of time for issuing payroll 0.506 Factor 5: Operational accounting benets (cost) Reduction of personnel of accounting department 0.902 Total variance explained (%) KMO 0.869 Bartlett's test of sphericity Approx. Chi-square 1928.590 Df 210 Signicance 0.000 Notes: Italics are used for the items that were eliminated due to low loadings. % of Cronbach's variance alpha 18.369 0.895
17.032
0.933
14.184
0.809
10.356
0.726
6.396 66.338
4.2. Differences in perspectives between accountants and IT professionals (RQ2) This section presents results about the perceptions of accountants and IT professionals concerning accounting benets and ERP user satisfaction level. The variable user satisfaction was measured by two items in the survey instrument: Are you satised with the ERP software package adopted from your organization? and Are you satised with the use of ERP? Reliability analysis showed high alpha value for this variable (alpha value = 0.939). Respondents have quoted a number of benets and advantages in accounting processes and practice derived from ERP systems. Details are displayed in Table 7. The most highly-rated perceived benets achieved following ERP implementation involve: IT accounting benets, organizational accounting benets and operational accounting benets (time). Each of the above perceived benets was given a mean score between 5 = high degree and 6 = very high degree by the respondents. Such ndings prove that the inclusion of accounting processes in the ERP system lead to the emergence of various accounting benets that receive high scores. Managerial accounting benets also received a total high score mean= 4.649 =high degree. The results further conrm that the adoption of ERP systems has successfully fullled its purpose demonstrating a signicant impact on accounting information and practice, in terms of accounting benets. On the other hand, the variable operational accounting benets (cost) is the benet that received the total lowest rating (mean = 2.39 = very low degree). It seems that ERP adoption in the accounting department does not have an important effect on personnel reduction. This nding is also consistent with the results of O'Leary (2004), who found that only 12% of the companies which participated in his study
A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234 Table 7 Accounting benets and satisfaction of ERP system in relation to group of users. Variables Acc Mean IT accounting benets Operational accounting benets (time) Organizational accounting benets Managerial accounting benets Operational accounting benets (cost) ERP user satisfaction 5.632 5.110 5.353 4.666 2.480 5.355 Std. dev. 0.975 1.246 0.979 1.451 1.652 1.078 IT Mean 5.642 4.907 5.356 4.620 2.220 4.979
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Std. dev. 1.209 1.222 1.051 1.387 1.499 1.252
Scale: 1 = not at all, 2 = very low degree, 3 = low degree, 4 = average, 5 = high degree, 6 = very high degree, 7 = perfect (for the measurement of ERP accounting benets). Signicant at the 0.01 level (two-tailed t-test).
and had implemented an ERP system, had also seen a reduction of personnel due to this implementation. This was also explained by Granlund and Malmi (2002) which suggest that accountants seem to save time after ERP adoption but personnel is not reduced because accountants use their extra time left for analysis instead of dealing with routine activities/tasks. There are no statistically signicant differences concerning the assessment of the accounting benets between accountants and IT professionals. It seems that the respondents of our study (both accountants and IT professionals) viewed ERP as benecial for the accounting processes in their organizations. However, it seems that there is a statistically signicant difference concerning ERP user satisfaction in the way that accountants and ITs estimate this variable (t = 2.587, p = 0.010). Even though accountants and IT professionals rated ERP user satisfaction highly, the results show that there is a statistically signicant difference in their perceptions concerning this variable. Overall, accountants seem to be more satised with ERP performance compared to IT professionals. The perceived accounting benets that we examined suggest that ERP systems have an important impact on accounting processes and practice. Moreover, it is obvious that ERP adoption as far as the accounting department is concerned leads to exibility and integration of business applications in general and accounting applications in particular. The evidence shows that ERP systems have a positive impact on accounting process. Furthermore, these systems affect positively the whole enterprise; that is because increased exibility in information generation, improved internal audit function, improved decisions based on timely and reliable information and increased integration of applications do not only have a positive effect on accounting practice but also on the business operation in general. 4.3. ERP and user satisfaction (RQ3) The last research question concerns satisfaction of ERP adoption and its relation to accounting benets, number and type of modules implemented and ERP cost. As shown in Table 8, the mean of the perceived ERP user satisfaction is 5.221. The average number of modules implemented is almost seven out of eleven and most companies have implemented more accounting modules and less other modules (mean = 2.930; 1 means that a company has more other modules implemented compared to accounting modules, 2 means that a company has an equal number of accounting modules and other modules implemented and 3 means that there are more accounting modules compared to other modules implemented). The average cost of ERP is 2.432% of annual sales. The mean of perceived IT accounting benets is 5.640, the mean of perceived operational accounting benets (time) is 5.052, the mean of perceived organizational accounting benets is 5.354, the mean of perceived managerial accounting benets is 4.649 and the mean of perceived operational accounting benets (cost) is 2.390. Statistically signicant correlations (p b 0.01) exist between the dependent variable ERP user satisfaction and the independent variables IT accounting benets, operational accounting benets (time), organizational accounting benets, managerial accounting benets and ERP cost. These ndings further conrm the strong link between these variables within this context. However, perceived operational accounting benets (cost) and modules are not correlated with ERP user satisfaction. It is worth noting
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Table 8 Means and correlations. Variables Mean ERP user satisfaction 1.000 0.583 0.471 0.474 0.385 0.056 0.006 0.260 0.242 0.156 IT accounting benets Operational accounting benets (time) Organizational accounting benets Managerial accounting benets Operational accounting benets (cost) Modules1 Modules 2 ERP cost Position in the rm
ERP user satisfaction IT accounting benets Operational accounting benets (time) Organizational accounting benets Managerial accounting benets Operational accounting benets (cost) Modules 1 Modules 2 ERP cost Position in the rm
5.221 5.640 5.052 5.354 4.649 2.390 6.660 2.930 2.432% 1.650
1.000 0.506 0.635 0.488 0.045 0.066 0.039 0.111 0.001
1.000 0.552 0.524 0.184 0.077 0.129 0.045 0.087 1.000 0.596 0.174 0.054 0.111 0.116 0.001
1.000 0.207 0.108 0.168 0.086 0.016
1.000 0.048 0.081 0.115 0.077 1.000 0.032 0.081 0.093
1.000 0.286 0.036
1.000 0.017
1.000
Notes: Modules 1 = Number of modules implemented. Modules 2 = less or more accounting or other modules implemented (1 = more other modules, 2 = equal number of other and accounting modules, 3 = more accounting modules). ERP cost = ERP acquisition and installation cost as a percentage of annual sales. Position in the rm 1 = IT professional, 2 = Accountant. Correlation is signicant at the 0.01 level (2-tailed). Correlation is signicant at the 0.05 level (2-tailed).
227
that the number of modules implemented (modules 1) is also not correlated with any of the ERP accounting benets variables. The type of modules implemented (modules 2) is only correlated with two out of ve ERP accounting benets: operational accounting benets (time) and managerial accounting benets. Position in the rm (IT professional or accountant) is correlated signicantly with ERP user satisfaction (p b 0.5). The results of OLS regression including coefcient, t-values and signicance level for each independent variable are reported in Table 9. The univariate tests provide valuable information regarding a large number of variables over a sample. This study used the multivariate regression model with seven variables for the dependent dimension of ERP user satisfaction. OLS regression was employed twice; rstly with modules 1 (number of modules implemented) as one of the seven independent variables and secondly with modules 2 (type of modules implemented). In the rst instance the model (model 1) was found to be signicant (F = 11.195; p b 0.000) for ERP user satisfaction. The adjusted R square explains up to 32.8% for ERP user satisfaction, while R square explains up to 36.1% for ERP user satisfaction. In the second instance the model (model 2) was found to be signicant (F = 11.194; p b 0.000) for ERP user satisfaction. The adjusted R square explains up to 32.8% for ERP user satisfaction and R square explains up to 36.1% for ERP user satisfaction. Thus, R square suggests that about 36% of the variance in ratings of ERP user satisfaction is explained, as it was also in the rst case with modules 1 instead of modules 2. It is interesting to note that the results of OLS regression analysis seem to be quite similar regardless of whether we used modules 1 or modules 2. Prior to the presentation of the research ndings regarding ERP and user satisfaction, we would like to refer to the modules that the companies operate in the ERP environment (see Appendix A). Nearly all the companies that participated in the study operated the nancial accounting module. Additionally, the majority of the companies operated stock-purchases, a xed asset register, costing, sales-marketing and management accounting modules. The operation of such modules demonstrates that the companies that operate an ERP have a primary concern to integrate their accounting processes into that system. This is due to their expectation that ERP will have a positive impact on their accounting processes. Paradoxically, the payroll module, which forms an integral part of the accounting system, is only operated by 57.5% of the companies that participated in the study. Furthermore, most of the companies have implemented more accounting modules and less other modules regarding ERP adoption. The independent variables with signicant and positive coefcients on ERP user satisfaction are IT accounting benets (p b 0.01), operational accounting benets (time) (p b 0.1), and ERP cost (p b 0.01). Operational accounting benets (cost) and modules (both number and type) seem to have a negative non-signicant contribution to ERP user satisfaction. In general, the results indicate that IT and operational (time) accounting benets and ERP cost are important and signicant parameters that affect ERP user satisfaction level. The only accounting benet, which was examined in this study and seems not to have a positive effect on ERP user satisfaction level, is the operational accounting benets (cost). This may be explained by the fact that the users of ERP within a company/organization do not realize the reduction of
Table 9 Coefcient estimates of ERP user satisfaction. Independent variables Constant IT accounting benets Operational accounting benets (time) Organizational accounting benets Managerial accounting benets Operational accounting benets (cost) Modules 1 Modules 2 ERP cost Coefcient t-values Signicance 0.002 0.002 0.091 0.239 0.145 0.153 0.744 0.006 Coefcient t-values Signicance 0.049 0.004 0.097 0.217 0.139 0.135 0.751 0.010
1.672 3.150 0.315 3.125 0.141 1.700 0.132 1.182 0.109 1.464 0.077 1.436 0.013 0.327 0.027 2.806 Model 1 R2 = 0.361 2 Adjusted R = 0.328 F-value = 11.195 Signicance = 0.000
1.894 1.987 0.304 2.937 0.138 1.668 0.139 1.240 0.114 1.488 0.083 1.503 0.088 0.318 0.026 2.621 2 Model 2 R = 0.361 2 Adjusted R = 0.328 F-value = 11.194 Signicance = 0.000
Modules 1 = number of modules implemented. Modules 2 = less or more accounting or other modules implemented (1 = more other modules, 2 = equal number of other and accounting modules, 3 = more accounting modules). ERP cost = ERP acquisition and installation cost as a percentage of annual sales.
228
operational costs when using the new system. The variable operational accounting benets (cost) were measured according to the dimension regarding the reduction of personnel in the accounting department. Granlund and Malmi (2002) suggested that ERPs exempt accountants from routine tasks and thus accountants can use their extra free time for analysis. As a result, it seems that personnel reduction usually does not follow ERP implementation and thus does not affect ERP user satisfaction. Contrary, users realize the operational benets related to time when using the ERP system. 5. Conclusions The aim of the present study was to investigate the accounting benets derived from ERP application in the accounting department, categorize these benets into specic factors and identify whether or not there are differences between accountants and IT professionals concerning the evaluation of accounting benets and ERP user satisfaction. Moreover, this study tried to evaluate the effect of accounting benets, number of modules implemented and ERP cost on ERP user satisfaction. Companies that operate in Greece and have adopted an ERP system provided the data presented here. This study explored the impact that the ERP system has had on accounting processes and practice. The studies conducted by Spathis and Constantinides (2004), Spathis (2006) and Kanellou and Spathis (2007) explored the accounting benets of adopting enterprise systems in Greece and our study can be seen as an extension of those studies, as it also explored ERP user satisfaction and its relation to accounting benets. Overall, this study is an explorative study which explores new directions for associations between ERP accounting benets and user satisfaction. It draws from and builds upon the relevant studies in our eld by combining models and variables developed and examined by other researchers. To this day and to our knowledge, this study is the rst study that focuses exclusively on the benets directly related to accounting process and affecting user satisfaction. Our study is currently one of the rst complete sets of data available on enterprise resource planning systems in Greece in relation not only to accounting benets but also to ERP user satisfaction. Finally, this study aimed to contribute to the eld of ERP and accounting practice, trying to highlight potential and assumptions that may lie under ERP implementation and may prove useful for researchers, academics and practitioners, concerning how ITs and accountants think about the technologies that they use. Rose and Krmmergaard (2006) suggested that when research focuses on organizational change and actors perceptions of evolving conditions (such as ERP adoption), then such research is likely to provide fresh and challenging insights and contribute to the eld of accounting information research and may urge functionalist researchers to enhance their work and expertise. The present study highlighted ve dimensions of accounting benets: IT accounting benets, operational accounting benets (time), organizational accounting benets, managerial accounting benets and operational accounting benets (cost). The results we obtained regarding the benets that result from using the ERP system are in line with those of Spathis and Constantinides (2004), Spathis (2006), Kanellou and Spathis (2007) and Esteves (2009). Furthermore, the ndings regarding the gathering and processing of data through the ERP system agree with the ndings of Granlund and Malmi (2002). Such results conrm the fact that data are gathered and processed easier and more quickly with the assistance of the ERP system. Thus, ERP systems seem to provide an enterprise, and more specically the accounting department, with a greater degree of exibility. Velcu (2007) examined the effects of ERP systems on organizational performance and found that companies who had implemented an ERP perceived improved service time in accounting tasks. These ndings agree with the results of the present study, which show that the reduction of time for closure of accounts and the time for issuing payroll is signicant after an ERP implementation. Brazel and Dang (2008) also found that ERP implementation seems to reduce reporting lags. Our results also conrm the results of a case study (Colmenares, 2009) which showed that ERP implementation is followed by improvements of decision-making process, enterprise integration and accurate nancial statements. At this point, it is important to note that the only benet that received a very low rating was the reduction of personnel of the accounting department. This result agrees with the results of another study (O'Leary, 2004) which showed that only 12% of the companies which had implemented an ERP system had a reduction of personnel as well. Even though many benets occur in the accounting department after an ERP implementation, it seems that these benets are not always followed by a reduction of personnel which would lead to signicant cost benets for the enterprise. Granlund and Malmi (2002) explained that although accountants seem to save time after ERP adoption, personnel is not additionally reduced because accountants use their time analysing data and reports instead of dealing with routine activities and data entry. The contribution of this study
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in relation to ERP benets concerns the development of a list including exclusively benets related to accounting process and the categorization of these benets into specic factors. This study is the rst study to evaluate benets and satisfaction specically from the perspective of accountants and IT professionals in an ERP environment. As it has already been mentioned in previous sections, stakeholder theory can be used to better understand and assess internal change and researchers have highlighted the importance of examining the success of IT from multiple stakeholder/evaluator viewpoints within an organization (Hamilton and Chervany, 1981; Freeman, 1984; Myers et al., 1997). Also, researchers in previous studies argue that discourse theory can provide theoretical explanation for the replacement of one technology from another (such as the replacement of legacy systems from an ERP system). Rose and Krmmergaard (2006) found that a new technological discourse enhanced the organizational actors to perceive value in their work. Building on the aforementioned theories, this study tried to discover possible differences and analyze congruence between perceptions of IT professionals and accountants in terms of accounting benets and user satisfaction in an ERP environment. Thus, the present study has contributed to the measurement of these variables and the relationships among them from two different evaluators viewpoints that had never been examined before and the results can assist practitioners in improving technological practise. To be more specic, no statistically signicant differences were found between the perceptions of accountants and IT professionals concerning ERP accounting benets. The fact that for all variables there were no signicant statistical differences in perception between the two groups is in line with the ndings of Chang (2006) and Inedo and Nahar (2007). Nevertheless, these two studies compared differences in perspectives between managers and ITs and not accountants and ITs. It is interesting to note that as far as satisfaction with ERP performance is concerned, there is a statistically signicant difference between accountants and ITs. Accountants seem to be satised to a higher degree with ERP performance than are IT professionals. One reason why accountants tend to evaluate user satisfaction more highly than do IT professionals may be that usually accountants are not key participants in terms of the ERP implementation and customization process. Accountants begin using ERP once the system has been set up by IT professionals and thus they may not be aware of problems and difculties associated with the system. Once they have been trained to use ERP, they are in a privileged position to enjoy directly the benets derived by the system and are related to accounting. On the other hand, ITs spend a lot of time and effort in order to implement an ERP, to overcome the risks encountered, to make it work properly and, nally to reach the goals set by the management of each company. Since ITs spend a great time and effort in installing the system and are aware of the full potential of a particular system, it makes sense for them to be more demanding of the system and also to be stricter in terms of system performance and thus, ERP user satisfaction. Moreover, our research indicates that IT accounting benets, operational accounting benets (time), and ERP cost are related positively and signicantly with ERP user satisfaction. Saatcioglu (2009) also found a relation between benets and ERP satisfaction. However, our study referred particularly to accounting benets and ERP characteristics which affect accounting process. On the other hand, the number of modules implemented, type of modules implemented and operational accounting benets (cost) do not seem to have a signicant effect on ERP user satisfaction. It is interesting to note that the results of the present study show that neither the number of modules implemented, nor the type of modules implemented are related to ERP user satisfaction. One reason behind this may be that each company decides the number and the type of modules that will be included in the ERP system according to its needs, priorities and goals. Then ERP user satisfaction is being evaluated according to the choice that was made at the beginning of ERP implementation process regarding modules. It is interesting to note that regarding the relationship between the number and types of modules implemented and ERP user satisfaction, our results are contradictory to those of previous studies, that found that the number of modules implemented and degree of integration affect signicantly and positively system success and organizational performance. This discrepancy could be explained by Organizational Integration (OI) concept proposed by Barki and Pinsonneault (2005), according to which the impact of integration on performance depends on the nature and number of OI types that are implemented in an organization, Overall, we found that the benets that result from the application of an ERP in the accounting department are great in number and most of these are rated very highly. Thus, we are in the position to argue that it is worthwhile for an enterprise to include accounting in its ERP system. Finally, we point out that ERP user satisfaction level is related positively with accounting benets and ERP cost. As a nal note, we would like to add that this study presents an attempt to evaluate the impact of accounting benets on user satisfaction in an ERP environment. Building on the existing literature on the
230
theoretical relationships between variables, we proposed a model to show how accounting benets, number/ type of modules and ERP cost affect ERP user satisfaction. The results of our study can assist accountants to better assess the accounting benets that an ERP system may entail. The fact that ERP accounting benets and user satisfaction were evaluated from the perspective of accountants as well as from IT professionals strengthens the ndings of this study. As mentioned above, researchers argue that it is important to evaluate system performance and user satisfaction at multiple levels within an organization and among different stakeholder groups. Moreover, ERP consultants should be able to guide companies interested in including their accounting processes in an ERP system in a more efcient way. Academics can also use the results of our study to further analyze the impact of ERP accounting benets on ERP user satisfaction. Finally, the results of our study should be of interest and value to practitioners, who can take on actions related to accounting techniques and procedures in order to improve user satisfaction. Thus, we are in the position to argue that the results of our study have theoretical as well as practical value. 5.1. Limitations Some limitations exist. These are as follows: not all possible accounting benets have been examined in this study. Furthermore, some of the accounting benets that were examined were not easy for IT professionals to evaluate. Also, only companies located in Greece have participated in the present empirical research. Furthermore, the number of the accountants that participated in the study was larger than that of the IT professionals. Finally, we should note that as far as factor analysis is concerned, factor loadings under 0.5 level were eliminated. Other studies use 0.6 or even 0.7 level. We chose 0.5 level because this is the most commonly used level for item elimination in relevant studies. However, this could be regarded as a possible limitation for our study. 5.2. Further research It is important to note that further research is needed in terms of the accounting benets that the adoption of an ERP system may entail and their interaction with ERP user satisfaction. There is even a greater need for research in terms of investigating the corresponding accounting problems or disadvantages that may emerge from the adoption of an ERP system. Studies that investigate the positive aspects of ERP system implementation and those that investigate the negative ones contribute to a better understanding of the factors related to ERP user satisfaction and accounting benets. Acknowledgements The authors acknowledge the valuable comments and suggestions of Editor, an Associate Editor, three anonymous reviewers and conference participants at the 8th International Conference on Enterprise Systems, Accounting and Logistics (8th ICESAL 2011). Appendix A. Operating modules in ERP environment
Modules Financial accounting Stock-purchases Fixed asset register Costing Sales-marketing Management accounting Payroll Production Logistics Quality management E-commerce
Percent 95.9% 88.6% 80.3% 74.1% 72.5% 65.3% 57.5% 53.9% 40.9% 19.2% 13.5%
231
Appendix B. The questionnaire provided to accountants and IT professionals
A. ERP 1. How many years ago did your company adopt an ERP system?
2. Which ERP system have you adopted?
3. How much time did ERP implementation process last?
4. How much did ERP system cost (acquisition and installation) as a percentage of annual sales?
5. Which modules have you included in your ERP system? (Please check) 1. Financial accounting 2. Fixed asset register 3. Management accounting 4. Costing 5. Production 6. Logistics 7. E-commerce 8. Stock Purchases 9. Payroll 10. Quality management 11. Sales Marketing B. ERP ACCOUNTING BENIFITS Which benefits followed ERP implementation and to what extent? (Please check) (1=not a tall, 2=very low degree, 3=low degree, 4=average, 5=high degree, 6=very high degree, 7=perfect) 1 1. Reduction of time for closure of monthly accounts 2. Reduction of time for closure of quarterly accounts 3. Reduction of time for closure of annual accounts 4. Reduction of time for issuing of financial statements 5. Improved quality of reports statements of account 6. Improved internal audit function 7. Increased use of financial ratio analysis 8. Improved working capital control 9. Reduction of time for issuing payroll 10. Reduction of personnel of accounting department 11. ERP is more flexible in general 12. Improved decisions based on timely and reliable information 13. Increased integration of accounting applications 14. Reduction of time for transaction entry 15. The ERP is user friendly 16. ERP gathers data more quickly 17. The accounting department communicates easier with other departments within the organization 18. ERP gathers data easier 19. ERP processes results more quickly 20. ERP processes results easier 21. Increased flexibility in information generation 2 3 4 5 6 7
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C. SATISFACTION 1. Are you satisfied with the ERP software package that was adopted from your organization? 1 2 3 4 5 6 7
1=not at all, 2=very low degree, 3=low degree, 4=average, 5=high degree, 6=very high degree, 7=perfect 2. Are you satisfied with the use of ERP system? 1 2 3 4 5 6 7
1=not at all, 2=very low degree, 3=low degree, 4=average, 5=high degree, 6=very high degree, 7=perfect D. COMPANY CHARACTERISTICS 1. Type of company (Please check) 2. Type of industry (Please check) Commerce 3. Number of employees: . E. EMPLOYEES 1. Position in the company (Please check): 2. Years at current position: . 3. Total work experience (years): . 4. Age (years): . 5. Gender: Male Female Thank you very much for your time Accountant IT professional S.A. Manufacture Other: Services Research & Development
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International Journal of Accounting Information Systems 14 (2013) 209234

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International Journal of Accounting Information Systems

Accounting benets and satisfaction in an ERP environment

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

64.6 35.4 100.0

72.3 27.7 100.0

40.1 38.7 40.9 8.4 7.6 8.8 15.6 13.9 16.6

42.5 28.0 29.5 100.0

80.3 19.7 100.0 20 1331 686.2

29.7 70.3 100.0 1 7 4.65

8.30 15.77 40.18

8.53 15.34 39.86

0.265 0.417 0.301

0.791 0.677 0.764

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

Std. dev. 1.209 1.222 1.051 1.387 1.499 1.252

1.000 0.506 0.635 0.488 0.045 0.066 0.039 0.111 0.001

1.000 0.207 0.108 0.168 0.086 0.016

1.000 0.048 0.081 0.115 0.077 1.000 0.032 0.081 0.093

1.000 0.286 0.036

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

Appendix B. The questionnaire provided to accountants and IT professionals

2. Which ERP system have you adopted?

3. How much time did ERP implementation process last?

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

A. Kanellou, C. Spathis / International Journal of Accounting Information Systems 14 (2013) 209234

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