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

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 th...

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Autores principales: Laura-Eugenia-Lavinia Barna, Bogdan-Ștefan Ionescu, Liliana Ionescu-Feleagă
Formato: article
Lenguaje:EN
Publicado: MDPI AG 2021
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Acceso en línea:https://doaj.org/article/e6b6b4bc5f8949d29cf13f631f80add8
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spelling oai:doaj.org-article:e6b6b4bc5f8949d29cf13f631f80add82021-11-11T19:20:47ZThe Relationship between the Implementation of ERP Systems and the Financial and Non-Financial Reporting of Organizations10.3390/su1321115662071-1050https://doaj.org/article/e6b6b4bc5f8949d29cf13f631f80add82021-10-01T00:00:00Zhttps://www.mdpi.com/2071-1050/13/21/11566https://doaj.org/toc/2071-1050Numerous 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.Laura-Eugenia-Lavinia BarnaBogdan-Ștefan IonescuLiliana Ionescu-FeleagăMDPI AGarticlefinancial reportingERP systemsperformanceaccountingorganizationEnvironmental effects of industries and plantsTD194-195Renewable energy sourcesTJ807-830Environmental sciencesGE1-350ENSustainability, Vol 13, Iss 11566, p 11566 (2021)
institution DOAJ
collection DOAJ
language EN
topic financial reporting
ERP systems
performance
accounting
organization
Environmental effects of industries and plants
TD194-195
Renewable energy sources
TJ807-830
Environmental sciences
GE1-350
spellingShingle financial reporting
ERP systems
performance
accounting
organization
Environmental effects of industries and plants
TD194-195
Renewable energy sources
TJ807-830
Environmental sciences
GE1-350
Laura-Eugenia-Lavinia Barna
Bogdan-Ștefan Ionescu
Liliana Ionescu-Feleagă
The Relationship between the Implementation of ERP Systems and the Financial and Non-Financial Reporting of Organizations
description 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.
format article
author Laura-Eugenia-Lavinia Barna
Bogdan-Ștefan Ionescu
Liliana Ionescu-Feleagă
author_facet Laura-Eugenia-Lavinia Barna
Bogdan-Ștefan Ionescu
Liliana Ionescu-Feleagă
author_sort Laura-Eugenia-Lavinia Barna
title The Relationship between the Implementation of ERP Systems and the Financial and Non-Financial Reporting of Organizations
title_short The Relationship between the Implementation of ERP Systems and the Financial and Non-Financial Reporting of Organizations
title_full The Relationship between the Implementation of ERP Systems and the Financial and Non-Financial Reporting of Organizations
title_fullStr The Relationship between the Implementation of ERP Systems and the Financial and Non-Financial Reporting of Organizations
title_full_unstemmed The Relationship between the Implementation of ERP Systems and the Financial and Non-Financial Reporting of Organizations
title_sort relationship between the implementation of erp systems and the financial and non-financial reporting of organizations
publisher MDPI AG
publishDate 2021
url https://doaj.org/article/e6b6b4bc5f8949d29cf13f631f80add8
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