The Impact of Enterprise Resource Planning (ERP) on the Internal Controls System in Zimbabwean Organizations

Abstract

This research paper investigates the impact of Enterprise Resource Planning (ERP) systems on the internal controls system within Zimbabwean organizations. The study adopts a qualitative methodology, focusing on four organizations operating in Zimbabwe. Eight participants, comprising key personnel responsible for implementing and managing ERP systems, were selected for in-depth interviews. The research aims to understand how the implementation of ERP systems affects the internal controls system, including the associated challenges and opportunities. The qualitative data analysis involved transcribing and coding the interview responses, followed by thematic analysis to identify recurring patterns and themes. Findings from the study reveal several key insights. Firstly, ERP systems have a significant impact on the internal controls system, enabling organizations to streamline processes, improve data accuracy, and enhance decision-making. However, challenges were identified, such as resistance to change, staff training needs, and potential risks associated with system vulnerabilities. Overall, this research contributes to the existing literature by providing insights into the impact of ERP systems on the internal controls system in Zimbabwean organizations. The findings can assist organizations in understanding the challenges and opportunities associated with ERP implementation and provide recommendations for improving internal controls within this context.