Purpose

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

Design/methodology/approach

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

Findings

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

Originality/value

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

中文翻译：

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ERP 系统对会计组织方面的影响：葡萄牙公司的案例研究

目的

本文旨在探讨在不同层次组织的会计核算中使用企业资源计划（ERP）系统所引起的变化：组织结构；流程；和员工。

设计/方法/方法

作者通过对实施 Sage ERP X3 的葡萄牙公司的五个案例的研究，使用带有解释性分析的定性方法。数据收集主要通过半结构化访谈进行。

发现

结果表明，ERP系统的成功实施与组织结构的变化、流程的再造和员工职能的变化有关。这些变化相互作用并导致它们之间发生修改，这使得很难确定与系统实施相关的变化的起源和顺序。可以确定 ERP 系统对流程变化的直接影响，这反映在员工的职能中，并验证 ERP 系统为公司改变组织结构提供了机会。

原创性/价值

本文通过提供关于 ERP 系统对葡萄牙现实中会计组织方面的影响的证据，为会计文献做出贡献，证明 ERP 系统的成功实施与组织结构的变化、流程再造和员工的职能。