The Relationship between the Implementation of ERP Systems and the Financial and Non-Financial Reporting of Organizations

被引：4

作者：

Barna, Laura-Eugenia-Lavinia ^{[1
]}

Ionescu, Bogdan-stefan ^{[2
]}

Ionescu-Feleaga, Liliana ^{[3
]}

机构：

[1] Bucharest Univ Econ Studies, Accounting Doctoral Sch, Bucharest 010374, Romania

[2] Bucharest Univ Econ Studies, Management Informat Syst Dept, Bucharest 010374, Romania

[3] Bucharest Univ Econ Studies, Accounting Dept, Bucharest 010374, Romania

来源：

SUSTAINABILITY | 2021年 / 13卷 / 21期

关键词：

financial reporting; ERP systems; performance; accounting; organization; IMPACT;

D O I：

10.3390/su132111566

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

Numerous studies have shown that ERP systems can improve organizational performance and efficiency. Thus, the main concepts addressed in the paper are ERP systems, their performance and the manner in which they improve financial and non-financial reporting. The purpose of this paper is to observe the relationship between ERP systems and financial reporting. The role of these systems is to ensure transparency over the financial and non-financial reporting process of an organization. The research method is represented by an archival analysis (organization's annual reports) to highlight the relationship between ERP systems and financial and non-financial reporting, given the impact of ERP systems on the information used to prepare financial and non-financial reports and how the organization changes after implementing these systems. The results highlight the significant role of ERP systems within an organization, in terms of performance and improvements in financial and non-financial reporting.

引用

页数：17

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