تاثیر مزایای حسابداری بر رضایتمندی در سیستم برنامه‌ریزی منابع سازمانی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 کارشناسی ارشد حسابداری دانشگاه الزهرا

2 دانشیار حسابداری دانشگاه الزهرا

چکیده

طی دهه‌های گذشته، در سرتاسر جهان سازمان‌ها سیستم برنامه‌ریزی منابع سازمانی (ERP) را پذیرفته‌اند. با این حال، اندک تحقیقاتی در رابطه با مزایای ایجاد شده در حسابداری به شرط پذیرش سیستم ERP وجود دارد. در این تحقیق تلاش شده است، مزایای ایجاد شده در حسابداری متأثر از پذیرش سیستمERP استخراج شود و آیا در ارزیابی مزایای ایجاد شده در حسابداری و سطح رضایتمندی کاربر ERP بین دو گروه کاربران (حسابداران و متخصصان فناوری اطلاعات) تفاوت معناداری وجود دارد؟ در این مقایسه 46 حسابدار و 25 متخصص فناوری اطلاعات (IT) شرکت‌های ایرانی بررسی شدند. یافته‌های تحقیق ما نشان می‌دهد که مزایای ایجاد شده حاصل از پذیرش سیستمERP روی فرایند و شیوه‌های حسابداری تأثیر می‌گذارد. همچنین، تفاوت آماری با اهمیتی بین دیدگاه حسابداران و متخصصان IT وجود ندارد. مزایای ایجاد شده در حسابداری و بهای تمام شده ERP که روی سطح رضایتمندی کاربران تأثیر می‌گذارد را تشریح می‌نماید. نتایج حاصل از پژوهش ما برای کسانی که روی مزایای ایجاد شده در حسابداری حاصل از پذیرش ERP و رضایتمندی کاربر ERP تحقیق می‌کنند، مفید می‌باشد

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Accounting Benefits and Satisfaction in an ERP Environment

نویسندگان [English]

  • Sahar Yousefizadeh 1
  • mahnaz molanazari 2
چکیده [English]

Over the past decades, organizations all over the world have adopted enterprise resource planning (ERP) systems. However, there is few researches regarding the accounting benefits of adopting ERP systems. The principal aim of this study is to investigate the accounting benefits of adopting an ERP system by firms and also to examine whether there are differences between accountants and IT professionals concerning how each group assesses ERP accounting benefits and ERP user satisfaction. The sample consists of 46 accountants and 25 IT professionals from Iranian firms. Findings show that accounting benefits derived from ERP systems have effects on accounting process and methods. Also, statistically, there is no significant difference between the viewpoint of accountants and IT professionals concerning ERP accounting benefits. Furthermore, this research explains accounting benefits and cost of ERP which affect ERP user satisfaction. Furthermore, this study will provide useful results for those who research accounting benefits from ERP system and ERP user satisfaction.

کلیدواژه‌ها [English]

  • : ERP
  • Accounting benefits
  • Accountants
  • IT professionals
  • Satisfaction

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