The role of the erp system in limiting creative accounting practices : a study by questionnaire with a sample of accounting practitioners in Algeria

الملخص EN

The study aims to determine the role of the enterprise resource planning system (ERP) in reducing creative accounting practices, so we used the deductive approach in order to explain the conceptual framework related to the enterprise resource planning system (ERP) and creative accounting, and we also used the inductive approach in order to interpret the results of the questionnaire distributed to practitioners of accounting professions in Algeria.

This study concluded that there is a correlation statistically significant at a significant level (α ≤0, 05), between the ERP system and the practices of creative accounting and there are no statistically significant differences at a significant level (α ≤0, 05), in the impact of the ERP system on the practices of creative accounting attributed to the personal variables (the age, the educational level, the scientific specialization, the function and the professional experience).