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 significantly changed the way
business data is collected, stored, disseminated and used. This change in information processing orientation
affects the accounting process (Sutton, 2006).