Effects of Implementation of SAP on Daily Work in Accounting Department and Accountants, Case: Kemira Pigments Oy

Abstract

In recent years, gradual change can be seen in accounting practices. Various factors, both internal and external appear to have been importance in motivating the change. Significant technological changes affect accounting practices by means of new information systems and particularly widened use of enterprise wide ERP systems like SAP.

This thesis is a longitudinal case study on effects of implementation of SAP on daily work in accounting department and accountants. Theoretical framework consist of enterprise resource planning system and accounting change studies and especially on studies were the implication of these two areas to each other are evaluated.

Empirical part presents the findings of the effects of implementation of SAP in the Kemira Pigment Oy accounting department daily work and accountants. The case study is explorative in nature and includes ethnographic analysis of research data which mainly consist from interview results, available documentation and researchers observations about the case company.

Key findings in this thesis support the findings of earlier studies in the area (see Scapens et al. 2003). The implementation of SAP reduces the amount of routine work and manual tasks; provides information and calculations automatically or with less manual work; monthly financial closing is more accurate and can be performed with faster schedule. Line managers are taking more responsibility in following up the financial costs by themselves as well as accountants having more responsibilities and more forward looking controlling role. SAP and other enterprise resource planning systems open up opportunities, but are the companies fully utilizing these opportunities that the systems like SAP is providing for them?