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 benefits of adopting
enterprise systems. Moreover, there are virtually no studies that
examine in detail the relation between accounting benefits 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 benefits 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 benefits and ERP user satisfaction.
The participants of this study comprised 175 accountants and 96 IT
professionals from 193 companies in Greece. The empirical evidence
confirms a number of accounting benefits derived from ERP systems
particularly for accounting process. No statistically significant differences
were found between the perceptions of accountants and IT
professionals concerning ERP accounting benefits. Furthermore, this
research identifies factors related to accounting benefits and ERP cost
which affect the level of ERP user satisfaction. The implications of these
results for practice and research are explored. The findings 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 studywill provide stimulus for consequent research in
the field in order to further examine and account for the accounting
benefits that can occur from ERP system implementation as well as the
effect of those benefits on ERP user satisfaction.