(3) Effects of ERP implementation o

(3) Effects of ERP implementation on accountants
In this study, we classify the effects of ERP implementation on accountants into 11 items and we look into the development of accounting department and accountants of the case company after ERP implementation. In Table VIII, we find the effects of ERP implementation on accountants include “reducing the routine workload”, “increasing working efficiency”, “increasing the quality of analysis and management of statements”, “increasing the professional skills of IT”, “improving the motivation in learning and growth”, “raising competitive pressure”. These are in accord with various aspects.
In addition, we compare the effects of ERP implementation of the two sample groups. There are obvious differences between the SFC and accounting departments in region businesses in “reducing the routine workload”, “increasing working efficiency” and “reducing working satisfactory”. There are significant differences between managerial accountants and non-managerial accountants in “increasing the professional skills of IT”, “respecting traditional core competencies more”, “raising competitive pressure” and “reducing working satisfactory”. There are significant differences between accounting and non-accounting graduates in “unemployment crisis caused by simplification of human resources” and “enhancing the motivation in learning and growth”.
In conclusion, ERP implementation does bring many positive effects on the accountants. It is different from the viewpoint of scholars that ERP implementation raises the role and position of accounting department (Desormeaux, 1998). Middle managers are the actual decision-makers in e-projects. This explains that recognition of position of accounting department and accountants except for managerial accountants does not rise remarkably.