Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption

Michalis Bekiaris · Αντωνία Μαρκογιαννοπούλου

15 citations0/0 files storedJournal of Public Budgeting Accounting & Financial Management

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ERP Systems Implementation and Impact E-Government and Public Services Decision Support System Applications

Abstract

Purpose This paper examines the enterprise resource planning (ERP) systems of 27 European central governments and the governments' respective information technology (IT) reforms, facilitator role and association with accrual accounting reforms as premise of the International Public Sector Accounting Standards (IPSAS). Design/methodology/approach This paper presents a qualitative and content analysis of 27 European Union (EU) member states (MSs) regarding the states' IT and accounting maturity in association with accrual accounting as breeding ground for IPSAS convergence based on published surveys on behalf of Eurostat, web data and emails collected from authorized officials. Findings This paper has found that (1) increased accounting and IT maturity scores of central governments are associated with the establishment or upgrade of ERP systems; (2) ERP systems prove to facilitate and support accrual accounting adoption; (3) in majority, EU MSs adopt similar ERP vendors to implement accrual accounting reforms; (4) with prevalence among ERP vendors, the Systems Application Products (SAP) ERP software proves to be a success story toward public sector accounting (PSA) reforms. Research limitations/implications Respective information on the ERP systems' facilitation to financial accounting reforms is collected only for 17 central governments. Originality/value This paper highlights the facilitation of ERP systems as reform drivers to accrual accounting change of EU MSs, through IT modernization. This paper links the ERP practices with specific ERP vendors pointing out the vendors' similarities. This paper presents examples of European ERP reforms and sets the reforms as reference for central governments that wish to embark on ERP and accrual accounting reforms.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2000Conceptualizing management accounting change: an institutional framework 2003ERP systems and management accounting change: opportunities or impacts? A research note 2005Enterprise resource planning systems, management control and the quest for integration 2004A ‘time–space odyssey’: management control systems in two multinational organisations 2009On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform 2010Accruals accounting in the public sector: A road not always taken 2005E‐government and the transformation of public administrations in EU countries

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