The ERP System Impact on the Role of Accountants

Purpose – The purpose of this paper is to discuss the impact of an Enterprise Resources Planning (ERP) system on the role of accountants, to provide job qualifications for their reference. Design/methodology/approach – This research adopts the case study method, using on-the-spot interviews and a questionnaire to find out the effects of an ERP system on the role of accountants. Findings – The role of accountants is mainly to be transaction data handlers and financial report providers. Clearly, accountants must have certain degree of knowledge in the realm of traditional finance accounting. In addition, accounting supervisors think implementing an ERP system changes the role of accountants. Research limitations/implications – The data collected by the authors are mainly from the Shanghai Financial Center and regional businesses in Shanghai, Beijing and Taiwan. The authors are only able to study the impact of ERP systems on the role of accountants in the short-term rather than in the long-term. Originality/value – It is widely accepted that an ERP system is more than just an accounting information system, so implementing an ERP system will not necessarily promote the positions of the accounting department and accountants on the subjective cognition of accountants. Accountants need to have knowledge of financial accounting, IT and management after ERP implementation.