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...
Guardado en:
Autores principales: | , , |
---|---|
Formato: | article |
Lenguaje: | EN |
Publicado: |
MDPI AG
2021
|
Materias: | |
Acceso en línea: | https://doaj.org/article/e6b6b4bc5f8949d29cf13f631f80add8 |
Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
id |
oai:doaj.org-article:e6b6b4bc5f8949d29cf13f631f80add8 |
---|---|
record_format |
dspace |
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 |
work_keys_str_mv |
AT lauraeugenialaviniabarna therelationshipbetweentheimplementationoferpsystemsandthefinancialandnonfinancialreportingoforganizations AT bogdanstefanionescu therelationshipbetweentheimplementationoferpsystemsandthefinancialandnonfinancialreportingoforganizations AT lilianaionescufeleaga therelationshipbetweentheimplementationoferpsystemsandthefinancialandnonfinancialreportingoforganizations AT lauraeugenialaviniabarna relationshipbetweentheimplementationoferpsystemsandthefinancialandnonfinancialreportingoforganizations AT bogdanstefanionescu relationshipbetweentheimplementationoferpsystemsandthefinancialandnonfinancialreportingoforganizations AT lilianaionescufeleaga relationshipbetweentheimplementationoferpsystemsandthefinancialandnonfinancialreportingoforganizations |
_version_ |
1718431560302067712 |