(4) Enhancement of accountantsTable

(4) Enhancement of accountants
Table IX shows “professional managerial accounting skills”, “IT skills”, “communication skills”, “analysis ability”, “presentation skills” are the abilities accountants should improve most after ERP implementation. While “taxation consulting ability”, “strategic thinking ability”, “management ability” and “system design ability” are not the abilities accountants should improve after ERP implementation in general. When we analyze the effects of ERP implementation on accountants from different aspects such as the “SFC, accounting department of region businesses”, “managerial accountants, non-managerial accountants” and “accounting graduates, non-accounting graduates”, we find the results vary because of different organizational structure, positions and backgrounds.
In conclusion, accountants do not always understand e-business, accounting and taxation process of e-commerce. Abilities of communication and presentation become more important than professional skills. They are necessary requirements after ERP implementation.