THE SUCCESS FACTORS OF USING THE ENTERPRISE RESOURCE PLANNING SYSTEM IN ACCOUNTING AND FINANCE AFFECTING THE CHANGE OF THE ACCOUNTANTS AND FINANCE OFFICERS’ ROLES AND LEADING TO THE EFFICIENT OPERATION OF THE BUSINESS ENTERPRISES IN THAILAND
Keywords:
Success factors of ERP Operational Efficiency, The change Role of the Accountants and Finance Officers’ RolesAbstract
The Enterprise resource planning system (ERP) is a tool that enables business organizations to increase their competitive advantages. It assists the organizations in most effectively integrating the planning and utilizing of enterprise resources. This dissertation aimed at studying the success factors of using the enterprise resource planning system in accounting and finance affecting the change of the accountants and finance officers’ roles and being contributed to the efficient operation of the business enterprises in Thailand. The mixed method was used in this study. Qualitatively, the researcher in-depth interviewed 13 executives in the operational, middle-management, and top-management levels who worked for the accounting and finance departments of the 8 companies that has been registered in the Stock Exchange of Thailand, and has implemented the ERP system for at least 3 years. The result of the qualitative analysis was used for constructing the questionnaire being used as the quantitative research tool, in association with the literature review. 1,320 copies of questionnaires were distributed and 308 copies were completely answered. The Structural Equation Modeling (SEM.) was used in analyzing the quantitative data to confirm the success factors of using the enterprise resource planning system in two aspects including (1) the non-information system environment, which includes communication, employees management and 2) the information system environment, which includes the quality of system, the quality of information which has affected the changing roles of the accountants and finance officers, which includes internal consultant and involvement in information system development has been leading to the tangible and intangible effectiveness of the operations of the business enterprises in Thailand.
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