The principal purpose of our study was to investigate the accounting benefits that the adoption of
an ERP system by companies in Greece may entail as wells as the interaction of accounting benefits 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 benefits and user satisfaction. In order to fulfill 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 benefits and ERP user satisfaction.
The findings 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 field in order to further examine and account for the accounting
benefits that can occur from an ERP system implementation and whether or not these benefits 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 field and presents the research questions of our study. Section 3 justifies 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.