Efeitos da tecnologia de informação na contabilidade: estudo de casos de implementação de sistemas empresariais integrados - ERP

Abstract

RICCIO, E. L. THE EFFECTS OF INFORMATION TECHNOLOGY ON ACCOUNTING: ENTERPRISE RESOURCE PLANNING (ERP) CASE STUDIES IMPLEMENTATION. 2001 From all the different information technology resources available for use by organizations ERP – Enterprise Resource Planning – has stood out. At this point in time it has also deserved the attention of researchers. The present paper focuses the effects of Information Technology on Accounting. Multiple cases were studied through exploratory research. The choice for such topic was a result of the interest in studying the effects of ERP (Enterprise Resource Planning) implementation at different companies. ERPs are information systems that allow for the synchronization and real time control of corporate processes through the use of advanced information technology: pre-formatted, integrated modules encompassing practically all areas in the organization. Although standardized, they may be configured to meet specific corporate needs. Considering it is fairly recent technology, its effects are still under study. It must be kept in mind that those effects will be present in all corporate areas and under different angles of organizational life. As a result, ERPs will affect the action of accounting to stress its role as the center of system control. The purpose of the present study is to study those effects. Exploratory research carried out in six companies that are users of SAP R/3 ERP users has counted on the direct participation of respective accountants. It has resorted to Multiple Case Study methodology, as proposed by Yin (1994). References collected while writing this thesis – from January, 2000 through March, 2001 – showed only two studies focusing the effects of ERP on Accounting: one by Scapens (1999), and one by Ezzamel (1999). Therefore, there is a clear need for specific studies on the changes ERPs have brought to Accounting. Those changes have been responsible for expanding and strengthening the image of Accounting at companies where ERP was implemented. Conclusions have indicated that at companies under study ERPs have emphasized the consolidating and controlling role played by Accounting as well as of accounting information systems, which have also allowed for knowledge and information transfer, in addition to stimulating positive perception of accountants in what refers to their role and the role of Accounting in the organization. The knowledge generated by exploratory research such as this – on the changes that have taken place – may contribute for better understanding of the role played by accounting, as well as the use of and the action by accounting as a management tool for organizations which have more and more operated with the use of integrated technologies such as ERPs.