Can Accountants Bring A Positive Contribution To ERP ...

International Management Review Vol. 5 No. 2 2009 

Can Accountants Bring A Positive Contribution To ERP Implementation? 

Rodney Jean-Baptiste 

Accounting Department, Southern New Hampshire University, NH. USA 

[Abstract] This study reviews the contributions of accountants during both the implementation and 

post-implementation phase of Enterprise Resource Planning systems. A survey was sent to accounting 

professionals of the Institute Of Management Accountants, and 219 responses were obtained. 

Regression analysis and t-testing are used. Results confirm that there is a positive significant 

relationship between the contribution of accountants and the successful implementation of ERP. The 

study also confirms that accountants are more likely to participate on ERP implementation teams when 

they possess technical skills. Also, the article discusses differences between the time spent by 

accountants solving ERP issues during each phase. 

[Keywords] ERP; enterprise research planning; MRP; accounting information systems; management 

accountants; modern accountant; accounting; accounting systems; ERP and accounting; project 

management 

Introduction 

The role of the accountant in a business environment has been evolving over the years (Scapens, 2001). 

Besides traditional accounting knowledge, accountants need to possess other skills that are vital to 

their survival in an effective organization. Among those skills are knowledge sharing, the 

understanding of information systems design, systems development, and applications (Newman, et al., 

2003; Scapens, et al., 1996a). The accountants who possess those skills are in a better position to help 

management in the daily challenges that they face in the business world, which is becoming more and 

more complex and technology-oriented. Peccarelli (2004) views the success of accountants based on 

how they use their time, how fast and easy they access data from multiple sources, and how well they 

understand integrated systems and virtual office capabilities through the use of the web. 

Besides finance, accountants are expected to be business partners, technology experts, and 

strategy allies (Chapman & Chua, 2000; Scapens, 1998). The numerous changes in technology and 

business bring many challenges to all professionals. Those challenges also rest on accountants’ 

shoulders. They present tremendous areas of opportunity where accountants can grow. They must find 

a way to alleviate the burdens by learning how to use technological tools and how to apply them. 

One of the systems issues accountants face is the implementation and maintenance of ERP 

(Enterprise Resources Planning) systems in the organization (Newman, et al., 2003). ERP systems 

allow companies to integrate all information systems applications, such as supply-chain management, 

accounting applications, human resources, and customer relationship management (Boubekri, 2001). 

This study addresses the contribution of the accountant during the implementation and postimplementation 

phases of ERP systems. The study also identifies the importance of technical skills 

that can help accountants during the ERP implementation. Also, the paper discusses differences 

between the time spent by accountants solving ERP issues during each phase, as well as simple 

systems versus more complex systems. Many surveys were used to collect data. The main 

questionnaire was sent to accounting or finance professionals who are members of the Institute of 

Management Accountants (IMA). Other surveys were sent to certified public accountants. The 

individuals with ERP experience at different levels have titles such as CFO, controllers, system 

consultants, accountants, and consultants. 

Review of Literature 

ERP systems allow integration of modules, such as production, purchasing, sales, human 

resources, and the general ledger. These programs replace legacy systems that cannot keep up with 

81


current business requirements. Instead of having many stand-alone modules, data can be entered once, 

and the relative impact on other modules is reflected immediately. The ERP is an improvement of 

MRP (Material requirements planning) models that did not contain modules, such as human resource 

management and customer management. ERP implementation must be managed as a program of broad 

organizational change rather than a software implementation (Markus & Tanis, 2000; Somers, et al., 

2001). “ERP implementations usually require people to create new work relationships, share 

information that was once closely guarded, and make business decisions they never were required to 

make” (Appleton, 1997, p. 2). This information sharing remains an important element that most of the 

key players, including accountants, need to cultivate to attain a successful implementation. 

The role of accountants remains important during both the implementation and postimplementation 

stages of ERP systems. Many authors agree that accountants are key players in ERP. 

Mische (2000) lists the Big Six (now Big Four) public accounting firms among the key providers of 

consulting services in ERP for large companies. The rationale remains that accountants possess the 

expertise to understand one of the end-results of ERP, which is the ability to easily and automatically 

transfer information to the general ledger that ultimately results in generation of financial statements. 

Unfortunately, consulting fees for these outside accountants are very high, and companies are looking 

for alternatives. One of the viable alternatives is to persuade internal accountants to acquire adequate 

skills through extensive training and to share their core financial knowledge to assist is the 

implementation process. 

The integration of ERP poses both opportunities and threats for management accountants 

(Scapens, 1998). The author also discusses centralization and decentralization in terms of the degree of 

controls of management accountants in ERP. By centralization, he portrays a team of information 

specialists who control processing functions. The centralization may also be controlled by accountants, 

since they act as systems specialists in many companies. This phenomenon is one of the most 

important elements of this study. Many small-to-medium-sized firms with less sophisticated or smaller 

ERP systems use accountants as their systems specialists. Sometimes, the controller is also the chief 

information officer (CIO) or the IT leader. 

Furthermore, although the control of the ERP is effectuated by IT specialists in most companies, 

accountants still play a role in the design and initial steps of those controls. Scapens (1998) finds that 

the main advantage of accountants is their financial expertise. “But this advantage could be lost to 

other information specialists if management accountants do not fully recognize the potential of 

integrated information systems and the opportunities for business support which they open up for 

management accountants” (p. 3). Chapman and Chua (2000) echo Scapens’ findings by seeing the 

decentralization of ERP as an opportunity for accountants. They consider those ERP-type technologies 

as a medium to “unbundled” activities into specialist units and that such shared services are subject to 

outsourcing. They also found that management accounting area as one of the largest growth areas in 

outsourcing activity. 

Hypothesis Development and Methodology 

The theoretical framework is based on the contribution of accountants to ERP systems. By evaluating 

the requirements of ERP systems and the role of the modern accountant, the following hypotheses 

have been proposed: 

H 1 : There is a positive relationship between the successful implementation of ERP systems and 

the participation of accountants in the implementation of ERP systems. 

The variable successful implementation could be interpreted differently by different organizations. 

Generally, it would mean a reasonable implementation time. Another measure of successful 

implementation is the extent of the integration of all modules, which saves the company time and 

money. Most importantly, successful implementation would mean that people work together and make 

82


better and quicker business decisions (Appleton, 1997). The variable participation relates to the 

contribution of accountants during the implementation of ERP. The accountant may also recommend a 

specific ERP package that satisfies the company’s financial reporting requirements. During the postimplementation 

period, accountants are usually involved in finding solutions to problems caused by 

the shortcomings and limitations of the ERP systems. They participate in users’ groups with the 

developers to find solutions. They also create front-end solutions, such as report writings in tools such 

as Excel, SQL, MS Access, Crystal Report, and FRX. 

Two testing methods are used for Hypothesis 1. Each method looks at the hypothesis at different 

angles. The first one is the Pearson Correlation to compare successful implementation with the 

importance of accountants’ participation question. It shows the degree to which successful 

implementation of ERP systems and participation of accountants are related. The value of “r” ranges 

from -1 to +1. When the relation is positive, “r” is greater than zero. The second method uses linear 

regression analysis, comparing successful implementation with accountants’ participation. 

H 2 : There is a difference between the time spent by accountants in solving ERP issues during 

the implementation phase and the time spent by accountants in solving ERP issues during the 

post-implementation phase. 

The time spent by accountants means the degree to which accountants perform specific tasks during 

each stage. It could relate to the number of activities accountants undertake or to the significance or 

importance of the activities to which they participate. During the implementation phase, variable refers 

the starting exercise of installing an ERP system. It includes all of the effort necessary to put the 

system into use. It includes installation, testing, and debugging. The post-implementation phase 

variable is the period after the system has been installed and implemented successfully but still needs 

to maintain and improve the system. While accountants are needed for both phases, there may be a 

stage in which the role of accountants is more crucial. Although many support the idea that the postimplementation 

phase is where accountants help the most, there is not enough evidence to have a onetail 

model. This relation remains a two-tail t test, since the hypothesis states only the fact that there is a 

difference but does not specify which phase has a higher degree of accountants’ participation. 

One-sample t test is used to find the relationship between the two stages. The test looks for a 

significant difference in the contribution of accountants in condition 1 (implementation phase) and 

condition 2 (post-implementation phase). 

H 3 : There is a positive relationship between accountants who possess technical or IT skills in 

addition to their financial expertise and their acceptance to ERP teams during the 

implementation phase. 

H 4 : There is a positive relationship between accountants who possess technical or IT skills in 

addition to their financial expertise and their acceptance to ERP teams during the postimplementation 

phase. 

Technical or IT skills include moderate-to-advanced understanding of electronic spreadsheets, 

knowledge of integrated systems, and the use of the web (Peccarelli, 2004). Many accountants also 

possess database and report-writing skills. 

H 5 : There is a difference between the ERP involvement of accountants in smaller 

organizations that use an ERP system supported by many sub-systems and companies that use 

a sole ERP system with fewer or no sub-systems during the implementation phase. 

H 6 : There is a difference between the ERP involvement of accountants in smaller 

organizations that use an ERP system supported by many sub-systems and companies that use 

a sole ERP system with fewer or no sub-systems during the post-implementation or 

maintenance phase. 

83


A paired t test method is used to find the relationship between the two combinations. The test looks for 

a significant difference in the contribution of accountants in condition 1 (one system) and condition 2 

(many systems). Since only two variables are measured, the paired t test is a very good method to find 

relationships and differences between the two phases (Willoughby, 1996). 

Sample Selection 

The main survey was sent to accounting professionals with ERP experience in the Institute of 

Management Accountant (IMA). The IMA staff included a short synopsis of the topic and a link to the 

online survey in the October 18, 2005 issue of their e-newsletter (IMA Online News). This is an e- 

newsletter that goes to all current members that have a valid email address in IMA’s database. The 

sample of members’ e-mails was not disclosed; all members had access to the link. A specific title: 

“For accounting or finance professionals with ERP experience” was added to the synopsis that 

requests only those individuals to respond to the survey, but there was no control over who did or did 

not take it. However, the survey had many controls, such as the prevention of duplicate answers per 

computer. The newsletter goes to approximately 50,000 members. The IMA has more than 80,000 

members worldwide, many of whom hold professional designation such as CPA, CIA, CMA, and 

CFM. The last two designations, CMA and CFM, are offered by the IMA itself. Forty-five additional 

surveys were sent to certified public accountants outside of the IMA membership in September 2008. 

Twenty-one of these professionals responded. The results obtained from the CPAs were consistent 

with the responses of the IMA members. 

Data Collection and Analysis 

The survey used in this study contains several demographic questions. Two hundred nineteen 

responses were obtained, of which 212 were complete and 7 partial. Only complete answers are 

included in the study. All 212 respondents stated they were either ERP users or implementers. 

Respondents were asked to select the characteristics or skills that they would most likely use during 

the implementation and post-implementation phase of ERP. As expected, financial expertise ranked 

number one at 84%. Among the skills accountants can bring to the organization, the respondents 

picked financial expertise as their major input. Knowledge sharing and business skills are almost tied 

with a respective rating of 66% and 65%. 

The respondents believe that the ability to share knowledge and to understand the business issues 

remains an important factor to succeed in ERP. Table 1 illustrates their responses during the 

implementation phase. A couple points below comes technical skill. It is rated as an important factor, 

as well. Surprisingly, experience with ERP implementation is not selected by the majority of the 

respondents. Only 45% of the respondents had experience with ERP implementation. This indicates 

that experience with ERP experience is not necessarily a prime requirement for accountants as 

compared to their financial, knowledge sharing, business, and technical skills. Objectivity and others 

occupied the bottom of the Table 1. 

Table 1. Frequencies and Percentages of Accountants Contribution During the Implementation Phase 

Contribution # of Responses Percentage Rank 

Financial Expertise 178 84% 1 

Knowledge Sharing 140 66% 2 

Business skills 138 65% 3 

Technical skills 133 63% 4 

Objectivity 43 20% 6 

Experience with ERP implementation 95 45% 5 

Other, Please Specify 10 5% 7 

* Since multiple choices were allowed, the total percentage exceeds 100% 

84


Post-Implementation Phase 

During the post-implementation phase, the skills listed were not the same as the implementation phase. 

Table 2 includes the answers for the post-implementation phase. Some of the accountants’ 

contributions are unique to the post-implementation phase, such as participation in users’ groups, 

report writing, and database management, whereas financial expertise, business, and technical skills 

can be exercised in both phases. 

Financial expertise keeps the highest mark of 86%, two points higher than the implementation 

phase. It is expected that financial expertise is more evident in the post-implementation phase, since 

most of the ERP problems, such as the integration with the general ledger, appear in the maintenance 

phase. Business skill jumps from 66% to 70%. This change also makes sense. Business skills are 

needed to select an ERP package. One must know the problems that the organization faces before 

choosing ERP software. However, in the maintenance phase, this is where users face reality. This is 

the time to fill customer orders on-time, to prevent inventory shortage and avoid inventory overage, 

and to make other key business decisions. Knowledge sharing slightly rises to 67%. Report writing 

gets a noticeable mark of 54%. More than half of the respondents were involved in report-writing 

functions. Many of the ERP systems provide flexibility for users to write reports. Accountants use this 

tool to write customized reports to satisfy management needs and for decision-making. 

Table 2. Frequencies and Percentages of Accountants’ Contribution during the Post-Implementation Phase 

Contribution # of Responses % Rank 

Financial Expertise 183 86% 1 

Participation to users’ group of ERP developers 72 34% 6 

Report writing 114 54% 4 

Ethical behavior 56 26% 7 

Participate to programming of XBRL 11 5% 11 

Participate in the acquisition of Sarbanes-Oxley (SOX) s/w 30 14% 10 

Database management 74 35% 5 

Knowledge sharing 143 67% 3 

Business skills 149 70% 2 

Other technical skills 49 23% 8 

Objectivity 45 21% 9 

Other, Please Specify 6 3% 12 

*Since multiple choices were allowed, the total percentage exceeds 100%. 

Table 3 compares a simpler ERP system to a complex system. Respondents agree that a simpler 

system is more likely to succeed. 

Table 3. Comparison of ERP System Combination and Successful Implementation 

**Based on a scale of 1 to 6 with 1 being strongly disagree and 6 strongly agree 

Number of responses 1 2 3 4 5 6 

Total 203 1 6 26 102 62 6 

One ERP system with few or no subsystems 

129 1 4 22 66 31 5 

One or many ERP systems with many 

sub-systems 74 0 2 4 36 31 1 

85


Table 4 explains the respondents’ opinions on why ERP implementation a success. 

Table 4. Why ERP System Implementation as a Success 

Count Percentage 

Shorter implementation time 57 28% 

Successful integration of all modules 140 69% 

Faster business transactions processing 126 62% 

People working together 139 68% 

Other 12 6% 

Hypothesis Testing 

This section tests the various hypotheses that were presented earlier. The hypotheses using regression 

analysis are discussed first. The variables used are successful ERP implementation and accountants’ 

contributions. This latter is a dichotomous variable that can take the value of “0” or “1.” The 

regression equation is: 

Y= a+ BX or Y= 3.286 + .895X. 

It can also be expressed as the following: 

Successful ERP implementation = 3.286 + .895Accountants’contibution (1) 

This means the value of successful ERP implementation will be at least 3.286. This number 

exceeds the midpoint value of 3; as a result, the relation is positive. Since the value of X is positive, 

the value of Y cannot be less than 3.286. When accountants contribute, the value of X should be 1; as a 

result, Y becomes 4.181 (3.286 + .895). In other words, when accountants contribute to ERP, the mean 

becomes 4.181, which is a positive relationship as the research hypothesis indicates. Also, the 

regression model is significant at .05, which means the research hypothesis can be confirmed. 

Technical skill is significant during the implementation phase. 

The regression equations are the following: 

H 1 : Successful ERP implementation = 3.286 + .895Accountants’contibution (1) 

H 3 : Technical skills team = 3.822 + .428Technical skills implementation (2) 

H 4 : Technical skills team = 4.129 -.069Technical skills maintenance (3) 

Table 5. Hypothesis testing summary 

Hypothesis Testing Model Constant B t Sig. 

H1 Accountants' contribution to ERP Regression analysis 3.286 0.895 2.833 0.005 

H1 Accountants' contribution to ERP Pearson Correlation - - - 0.000 

H2 Difference between phases One sample t-test - - - 0.000 

H3 

Technical skills in ERP 

implementation Teams Regression analysis 3.822 0.428 3.03 0.003 

H4 

Technical skills in ERP maintenance 

Teams Regression analysis 4.129 0.069 -0.495 0.621 

H5 

One system versus many systems in 

implementation Paired sample t-test - - -0.955 0.349 

H6 

One system versus many systems in 

maintenance Paired sample t-test - - 2.739 0.011 

86


Table 6. Summary of Results 

Hypothesis Hypothesis Null Hypothesis 

Research 

Hypothesis 

1 Relationship between success of ERP implementation and 

accountants’ contributions Rejected Accepted 

2 Difference between time spent by accountants by phase Rejected Accepted 

3 Relationship between the acceptance to ERP teamsimplementation 

and technical skills Rejected Accepted 

4 Relationship between the acceptance to ERP teams-maintenance 

and technical skills Accepted Rejected 

5 Difference of accountants’ contributions between one system 

and many systems - implementation Accepted Rejected 

6 Difference of accountants’ contributions between one system 

and many systems – maintenance Rejected Accepted 

Results, Conclusions, and Recommendations 

Hypothesis 1 states that there is a positive relationship between successful implementation of ERP 

systems and the participation of accountants. Regression analysis and Pearson correlation show a 

significant and positive relation between the two variables; as a result, research hypothesis 1 is 

supported. This hypothesis is proved by two different methods and two different sets of variables. One 

variable is the participation of accountants in ERP and the second the assessment of accountants’ 

usefulness in ERP implementation team. This result parallels Scapens (1998) and Chapman and Chua 

(2000), who portray the positive role of accountants in systems and IT issues. Because of this 

relationship, as Mische (2000) puts it, Big 4 CPA firms will be key providers of consulting services for 

ERP implementation for many companies. 

Hypothesis 2 addresses the difference between the time spent by accountants during the 

implementation phase and time spent by accountants during the maintenance phase. The one-sample t 

test proves there is a significant difference; thus, Hypothesis 2 is confirmed. This is a two-tailed testing 

where the phase that holds the most amount of time spent is ignored. The result is to find whether or 

not a difference exists. However, descriptive statistics prove a domination of the implementation phase. 

If the implementation phase prevails, in a way, this would mean that the implementation time was 

longer not shorter. This could also mean that the ERP implementation was somewhat successful if 

accountants spent less time dealing with ERP issues after implementation. 

This assumption was satisfied by descriptive statistics, which show a majority of respondents 

giving a favorable rating to their ERP implementation. However, this result can be challenged when 

one considers the aggregate time spent by accountants over the years in solving maintenance issues, 

such as report writing, database management, integration of modules, and changes of business 

operations. Descriptive statistics demonstrate that those who spend more time solving ERP issues 

during the maintenance phase have a more complex ERP system, a finding that makes perfect sense. 

Hypotheses 3 and 4 examine the positive relationship between accountants who possess technical 

skills in addition to their financial expertise and their acceptance to ERP teams during the 

implementation and maintenance phase because of these skills. Descriptive statistics show, indeed, 

there is a positive relationship between technical skills and the acceptance to ERP teams. Technical 

skill at the implementation phase is confirmed at 95% confidence level in linear regression analyses. 

Many respondents establish a direct link between technical skills and the participation in ERP teams 

because of technical skills. This finding reflects the role of technical skills in the life of the modern 

accountant as described by Nonaka (1994) and Skidmore (2002). Technical skill remains essential to 

survive in this new business environment. 

Hypotheses 5 and 6 examine accountants’ time spent in solving ERP issues that use a complex 

ERP combination versus a simpler ERP combination in smaller companies. The paired-sample t test is 

used to verify the hypothesis. For this analysis, the hypothesis is rejected during the implementation 

phase but accepted during the maintenance phase. This result, as well as previous descriptive statistics, 

87


indicates that accountants who work for smaller companies contribute the most during the postimplementation 

phase. Smaller companies may not have the capacity to hire experts and consultants to 

cope with ERP or IT issues. The results show that accountants need to step up to cover the gap and 

perform many functions that could have been covered by other IT workers. As mentioned earlier in the 

demographics, a large response was registered for database management, report writing, and other 

technical skills. These skills come into play mostly during the maintenance phase. It is critical for 

accountants who work at smaller companies with a complex ERP environment to possess those critical 

skills. 

Conclusion 

The results of the study clearly demonstrate that accountants play a key role in the implementation and 

maintenance of ERP systems. Although not all elements proposed in the theoretical framework can be 

confirmed due to the results of linear regression analysis and paired-sample t test, evidence from the 

study partially confirms the current theory included in the theoretical framework. The study confirms 

that accountants are more likely to participate on ERP implementation teams when they possess 

technical or IT skills in addition to their financial expertise. It also proves that accountants working for 

smaller companies with a more complex ERP configuration spend more time dealing with ERP issues 

than those who work with simpler systems during the post-implementation phase. Results from the 

study reveal that accountants who possess technical skill can associate it with their acceptance on ERP 

teams during the implementation phase. However, this is not to imply that technical skill during the 

maintenance phase is not needed. 

It is necessary for employers and senior finance managers to recognize the importance of those 

skills. Accounting executives should spend time and effort to find ways to convince their staff to 

acquire the aforementioned skills. For instance, they can encourage all accountants to take training in 

such subjects as spreadsheets, databases, network systems, or microcomputers, to boost the level of 

technical skills. Accountants should also take advantage of any opportunity to participate in crossfunctional 

teams, to learn operational activities, and to participate in business decisions. This is how 

they can escape the “bean-counter” designation and move to the business partner’s role. 

Contribution of the Study 

The results of the study prove the positive contribution of accountants in the implementation and 

maintenance of ERP systems. The knowledge of the phase in which accountants spend much of their 

time solving ERP issues helps organization make better decisions when allocating resources. Should 

smaller organizations select a more complex ERP combination versus a simpler one, they can have an 

idea of what type of skill sets to seek from their accountants in the post-implementation phase. Report 

writing, database management, and other technical and business skills, in addition to financial skills, 

should be sought at that phase. Thus, it can help organizations make better recruiting and hiring 

decisions at critical stages of ERP systems. Many organizations already are very selective of the 

accountants they bring in. Many advertisements for accounting positions not only highlight 

educational requirements, but also technical skills, such as report writing, database management, 

micro-computers expertise, and prior experience with ERP systems. Accountants can obviously benefit 

from this research as they review the skills they can use to foster a successful ERP implementation and 

maintenance. Most importantly, accountants can learn how they can be more marketable. They can see 

which characteristics to improve to make their organization more effective and successful. 

Study Limitations 

The survey used in this study gathers respondent’s self-reported interpretations of the skills necessary 

to help in a successful ERP implementation. These interpretations may differ among respondents and 

may not reflect the real skills that are needed. Also, arguments can be made that someone else in the 

ERP team should find out why accountants are selected to be part of ERP teams, not the accountants 

themselves. The reasons they think they were selected may not be the real reasons. In this case, senior 

88


management and, sometimes, the leader of the team (if not accountants) could be good candidates to 

possibly know why accountants are selected to serve on the ERP team. In spite of these problems, the 

results should guide accountants and organizations on what accountants can bring to the table. This 

study constitutes a base line for more in-depth models. Thus far, the role of accountants to ERP 

systems is still an unpopular subject. Perhaps, in the future, it will capture more attention from the 

research community. 

References 

BouBekri, N. (2001). Technology enablers for supply chain management. Integrated Manufacturing Systems, 

12(7), 394. 

Burns, J. E., & Scapens, R. (1999). Management accounting change in the UK. Management Accounting, 77(3), 

28-30. 

Chapman, C., & Chua, W. F. (2000). Information technology, organizational form, and accounting, EIASM 

second conference on new directions in management accounting: Innovations in Practice and Research, 

(December), 93-211. 

Davenport, T.H. (1998). Serving up ERP value. CIO, 11(8), 26. 

Davenport, T.H. (2000). Mission critical: Realizing the promise of enterprise systems. Boston: HBS Press. 

Fahy, M. & Ardon, F. (1998). DSS usage across organizations. Decision Support Systems, 22(1), 1-5. 

Innes, J., & Mitchell, F. (1995). A survey of activity-based costing in the UK’s largest companies. Management 

Accounting Research (June), 137-54. 

Mische, M. (1997). A Bird’s-eye view of systems integration. Information Strategy: The Executive Journal, 13(4), 

4-6. 

Nonaka, I. (1994). A dynamic theory of organizational knowledge creation. Organization Science, 5(1), 14-37. 

Quattrone, P. & Hopper, T. (2000). A Time-space odyssey: Management control systems in multinational 

organizations, EIASM second conference on new directions in management accounting in Belgium: 

Innovations in Practice and Research, 12(1), 601-637. 

Peccarelli, B. (2004). Technology in accounting. Accounting Today, 18(1), 1. 

Scapens, R., Turley, S., Burns, J., Joseph, N., Lewis, L., & Southworth, A. (1996). External reporting and 

management decisions: A study of their interrelationship in UK firms. London: The Chartered Institute 

of Management Accountant. 

Skidmore, S. (2002). Information technology in the accounting curriculum. Information Technology for 

Professional Accountants, Exposure Draft IEG-11. 

Sullivan, L. (2003). SEC Mounts Accounting Offensive: Corporate governance controls could fatten supply 

chain IT budgets. EBN, 9/1/2003 (378), 1. 

Thong, J.Y. (1999). An integrated model of information systems adoption in small business. Journal of 

Management, 15(4), 187-214. 

Verschoor, C.C. (2002). Accounting involves ethics, not just technical issues. Strategic Finance, 84(3), 28-29. 

89

Can Accountants Bring A Positive Contribution To ERP ...

Create successful ePaper yourself

Delete template?

Save as template?