Bulgarian ERP market survey results – the accounting perspective

Abstract

Тhis article presents the results from our survey investigating peculiarities of financial accounting and management accounting within ERP (Enterprise Resource Planning) systems. Two questionnaires are designed – for two target groups: ERP vendors and ERP users. The purpose of this article is the exploration of some strong and weak accounting sides of ERP systems, ERP capabilities to support financial accounting and management accounting within enterprises. The purpose is reached by comparing opinions of ERP vendors and ERP users from our survey. The results from the survey reveal that ERP users don’t reach some of the frequently advertised strong sides of ERP systems even after more than five years of usage. ERP vendors and ERP users have different position about the degree of facilitation and support (potential and really achieved) from ERP systems to financial accounting. ERP users don’t apply a broad variety of management accounting tools by ERP systems.

Keywords

• Enterprise Resource Planning
• ERP
• financial accounting
• management accounting
• survey