Influence of the Enterprise Resource Planning (ERPs)on the organizational aspects in the area of accounting : case studies in companies of Parana. / Influência dos sistemas empresariais integrados (ERPs) nos aspectos organizacionais da área de contabilidade : estudo de casos em empresas do Paraná

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

According to literature in the area, the decision about whether or not to implement ERP (Enterprise Resource Planning) is not a matter of technology alone, but rather, a matter of strategy, since its implementation requires deep changes in the organization. Still according to research already published, this implementation generates deep changes in the area of accounting of organizations as well. Due to this fact, this research was carried out aiming at understanding and describing the influence of the implementation of ERP on the organizational aspects in the area of accounting of enterprises, particularly in what concerns the changes in structure, activities developed, besides knowledge and abilities required for the carrying out of tasks. Seeking to achieve the purpose of this research, the procedures followed an empirical analytical methodological approach as a guideline to Case Studies carried out in enterprises in the State of Paraná. The analysis took into account two cases of enterprises that implemented ERP R/3 by SAP (supplier of software solutions for enterprises). The analysis of data shows that the implementation of ERP gives rise to changes not only in the organizational structure but also in activities and in knowledge and abilities within the accounting area of enterprises. The changes found within the organizational structure allude to organizational design, job designs and personnel. As far as activities go, changes are related to the kind of activity performed in the area (inclusion or exclusion), and to the way of performing them. Concerning knowledge and abilities, changes regard general and technical knowledge, and intellectual, interpersonal and communicative abilities. Nevertheless, the analysis of data leads to the understanding of the fact that ERP implementation acts more directly upon activities; thus, both the organizational structure and knowledge and abilities are affected as well, and need adjustments; that is to say, the intensity of changes operating on the organizational structure and on knowledge and abilities is related to the depth of the changes that have an effect on the activities. However, although ERP has the potential to alter activities, changes vary among enterprises, since the implementation itself does not always promote the same changes; both nature and depth of changes depend on decisions made by those responsible for the business and by the group in charge of the project, and not only during but also after ERP implementation, when the system is already in action.

ASSUNTO(S)

organizational change contabilidade erp erp accounting mudança organizacional

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