Assessing the Benefits of an ERP Implementation in SMEs. An Approach from the Accountant´s Perspective


  • Raquel Pérez Estébanez



ERP, SME, implementation, benefits


The aim of the present study is to investigate by first-hand the level of satisfaction of the CEOs with the ERP system testing the benefits of its implementation on the company in four aspects, accounting, organizational, external or internal, that the adoption of an ERP system may entail to small and medium sized enterprises. A survey was designed to measure the accountants’ perception of the level of implementation of ERP in their companies. The sample consisted on 175 accountants from Spanish companies. To identify the best explanatory variables in order to test the hypothesis, a discriminant analysis for dimensionality reduction was used, choosing the factorial analysis. Finally, a post hoc analysis to investigate which factors affect the user satisfaction of ERP in business was carried out using multiple regression method (backward stepwise). The empirical evidence from a web-based survey with 175 Spanish SMEs confirms that an ERP system brings a variety of benefits including organizational, external and internal to an SME, and focusing on accounting there are a number of accounting benefits derived from ERP systems particularly for accounting process. The findings will be valuable to any business that wants to implement an ERP deeper in small businesses. This work significantly contributes to the existing body of ERP benefits knowledge to the SMEs in the light of the resource-based view, strengthens the literature about the topic because the use of theories in ERP literature in SMEs is still very limited.

JEL Codes - M15; M41


Abdel-Haq, M. S., Chatti, H., and Asfoura, E., 2018. Investigating the Success and the Advantages of Using ERP System in KSA Context, Engineering Technology &. Applied Scientific Research, 8(6), 3631-3639.

Alpers, S., Becker, C., Eryilmaz, E., and Schuster, T., 2014. A Systematic Approach for Evaluation and Selection of ERP Systems. Paper presented at the 7th SIGSAND/PLAIS EuroSymposium, Gdansk, Poland.

Anderson, D. R., Sweeney, D. J., and Williams, T. A., 2004. Estadistica para Administracion y Economia: Thomson.

Bajaj, S., and Ojha, S., 2016. Comparative Analysis of Open Source ERP Softwares for Small and Medium Enterprises. Paper presented at the 10th Indiacom - 2016 3rd International Conference on Computing for Sustainable Global Development, New Delhi, India.

Barney, J. B., 1991. Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 108-109.

Berić, D., Sekulić, D., Lolić, T., and Stefanović, D., 2018. Evolution of ERP Systems in SMEs – Past Research, Present Findings and Future Directions. Paper presented at the International Scientific and Expert Conference - TEAM, Novi Sad, Serbia.

Bernroider, E. W. N., and Druckenthaner, M., 2007. ERP Success and Top Management Commitment in Large and Small to Medium Sized Enterprises: International DSI / Asia and Pacific DSI.

Chuang, M. L., and Shaw, W. H., 2008. An empirical study of enterprise resource management systems implementation. From ERP to RFID. Business Process Management Journal, 14(5), 675-693.

Colmenares, L., 2009. Benefits of ERP Systems for Accounting and Financial Management. Allied Academies International Conference. Proceedings of the Academy of Information and Management Sciences, 13(1), 3-7.

Cronbach, L., 1951. Coefficient alpha and the internal structure of tests. Psychomerika, 16, 297-334.

DIRCE, 2020. Directorio Central de Empresas: Explotación estadística de 1 de enero de 2018. from

Ekren, G., 2019. Towards Industry 4.0: Challenges of ERP Systems For SMEs. Paper presented at the 4th International Management Information Systems Conference Industry 4.0, İstanbul.

Elragal, A. A., and Al-Serafi, A. M., 2010. The Effect of ERP System Implementation on Business Performance: An Exploratory Case-Study. Paper presented at the 15th International-Business-Information-Management-Association Conference, Cairo, Egypt.

Escobar Pérez, B., and Lobo Gallardo, A., 2006. Factores de éxito para la implantación de sistemas ERP. Evidencia empírica, Revista Partida Doble, 183.

Federici, T., 2009. Factors influencing ERP outcomes in SMEs: A post-introduction assessment. Journal of Enterprise Information Management, 22, 81-96.

Gattiker, T. F., and Goodhue, D. L., 2005. What happens after ERP implementation: Understanding the impact of inter-dependence and differentiation on plant-level outcomes. Management Information Systems Quarterly, 29, 559-585.

George, D., and Mallery, P., 1995. SPSS/PC+ Step by step. A simple guide and reference: Wadsworth Publishing.

Granlund, M., and Malmi, T., 2002. Moderate impact of ERPs on management accounting: A lag or permanent outcome? Management Accounting Research, 13, 299-321.

Gupta, S., and Misra, S. C., 2016. Moderating Effect of Compliance, Network, and Security on the Critical Success Factors in the Implementation of Cloud ERP. IEEE Transactions on Cloud Computing, 4(4), 440-451.

Haddara, M., and Päivärinta, T., 2011, 4-7 Jan. 2011. Why Benefits Realization from ERP in SMEs Doesn't Seem to Matter? Paper presented at the 44th Hawaii International Conference on System Sciences.

Hallikainen, P., Kivijärvi, H., Rossi, M., Sarpola, S., and Talvinen, J., 2002. Selection of ERP Software in Finnish SME's Paper presented at the Australasian Conference on Information Systems (ACIS).

Hewavitharana, T., Perera, A., and Nanayakkara, S., 2019. Prioritizing Enterprise Resource Planning (ERP) Systems for Small and Medium Enterprises. Research Journal, 5(2).

Kale, P. T., Banwait, S. S., and Laroiya, S. C., 2010. Performance evaluation of ERP implementation in Indian SMEs. Journal of Manufacturing Technology Management, 21, 758-780.

Kanellou, A., and Spathis, C., 2013. Accounting benefits and satisfaction in an ERP environment. International Journal of Accounting Information Systems, 14, 209-234.

Kilic, H. S., Zaim, S., and Delen, D., 2015. Selecting "The Best" ERP system for SMEs using a combination of ANP and PROMETHEE methods. Expert Systems with Applications, 42(5), 2343-2352.

Martins, A. R., and Alturas, B., 2016, 15-18 June 2016. Organizational impact of implementing an ERP module in Portuguese SME. Paper presented at the 2016 11th Iberian Conference on Information Systems and Technologies (CISTI).

Matolscy, Z. P., Booth, P., and Wieder, B., 2005. Economic benefits of enterprise resource planning systems: Some empirical evidence. Accounting and Finance, 45, 439-456.

Nicolaou, A., and Bhattacharya, S., 2008. Sustainability of ERPs performance outcomes: The role of post-implementation review quality. International Journal of Accounting Information Systems, 9(1), 43-60.

Paquet, P., and Paviot, G., 2017. The adoption of an on-line ERP by SME: Between concern and necessity. Revue Internationale PME, 30(3-4), 261-288.

Peppard, J., Ward, J., and Daniel, E., 2007. Managing the Realization of Business Benefits from IT Investments. MIS Quarterly Executive, 6, 1-15.

Pérez Estébanez, R., Trigo, A., and Belfo, F., 2016, 7-8 May 2016. ERP systems adoption evolution in Iberian companies during the global financial and economic crisis and recession (2007–2014). Paper presented at the 2nd International Conference on Information Management (ICIM).

Phaphoom, N., Saelee, W., Somjaitaweeporn, T., Yuenyong, S., and Qu, J., 2018. A Combined Method for Analysing Critical Success Factors on ERP Implementation. Paper presented at the 15th International Joint Conference on Computer Science and Software Engineering (JCSSE), Thailand.

Poba-Nzaou, P., and Raymond, L., 2011. Managing ERP system risk in SMEs: A multiple case study. Journal of Information Technology, 26(3), 170-192.

Ruivo, P., Oliveira, T., and Neto, M., 2012. ERP use and value: Portuguese and Spanish SMEs. Industrial Management & Data Systems, 112, 1008-1025.

Ruivo, P., Oliveira, T., and Neto, M., 2014. Examine ERP post-implementation stages of use and value: Empirical evidence from Portuguese SMEs. International Journal of Accounting Information Systems, 15(2), 166-184.

Ruivo, P., Oliveira, T., and Neto, M., 2015. Using resource-based view theory to assess the value of ERP commercial-packages in SMEs. Computers in Industry, 73, 105-116.

Shiau, W. L., Hsu, P. Y., and Wang, J. Z., 2009. Development of measures to assess the ERP adoption of small and medium enterprises. Journal of Enterprise Information Management, 22, 99-118.

Sledgianowski, D., Tafti, M. H. A., and Kierstead, J., 2008. SME ERP system sourcing strategies: A case study. Industrial Management & Data Systems, 108(3-4), 421-436.

Spathis, C., 2006. Enterprise systems implementation and accounting benefits. Journal of Enterprise Information Management, 19(1), 67-82.

Spathis, C., and Constantinides, S., 2004. Enterprise resource planning systems' impact on accounting processes. Business Process Management Journal, 10(3), 234-247.

Sutton, S. G., 2006. Enterprise systems and the re-shaping of accounting systems: A call of research. International Journal of Accounting Information Systems, 7, 1-6.

Tan, K. S., Chong, S. C., Lin, B., and Eze, U. C., 2010. Internet-based ICT adoption among SMEs: demographic versus benefits, barriers, and adoption intention. Journal of Enterprise Information Management, 23(1), 27-55.

Teittinen, H., Pellinen, J., and Jarvenpaa, M., 2013. ERP in action - Challenges and benefits for management control in SME context. International Journal of Accounting Information Systems, 14(4), 278-296.

Trigo, A., Belfo, F., and Pérez Estébanez, R., 2014. Accounting Information Systems - The Challenge of the Real-Time Reporting. Procedia Technology, 16, 118-127.

Trott, P., and Hoecht, A., 2004. Enterprise Resource Planning (ERP) and its impact on the innovative capability of the firm. International Journal of Innovation Management, 8(4), 381-398.

Velcu, O., 2005. Impact of the Quality of ERP Implementations on Business Value. Electronic Journal of Information Systems Evaluation, 8, 229-238.




How to Cite

Pérez Estébanez, R. (2021). Assessing the Benefits of an ERP Implementation in SMEs. An Approach from the Accountant´s Perspective. Scientific Annals of Economics and Business, 68(1), 63–73.