Understanding the Impact of Enterprise Resource Planning (ERP) System on Accountants’ Work Performance

The primary purpose of this paper is to develop an ERP success model for only accountants, who have more increasingly intertwined relationship with ERP system (Newman & Westrup 2005). This model is based on D&M success theory and also emphasizes how important it is of ‘perceived accounting benefits’ and ‘trust in system’ in making accountants productive in ERP environment. In this regard, this is the first time that there is a study in relation to ERP and accountants’ work performance as at present. The study is expected to support in understanding the main drivers leading accountants to effectively adopt ERP system via developing an ERP success model for only accountants. The model proposed in this paper is unique as at present, there is no ERP success model for accountants, in the other words, there is no comprehensive theoretical and practical model for analyzing ERP adoption according to only accountants’ characteristics and perceptions.