أثر استخدام أنظمة تخطيط موارد المؤسسة على ممارسات المحاسبة الإدارية: دراسة ميدانية في المملكة العربية السعودية

الملخص EN

This study aimed to examine the impact of enterprise resource planning systems on management accounting practices represented in the role and satisfaction of management accountant in companies in Saudi Arabia.

and to achieve this goal, the researcher relied on the analytical descriptive approach by preparing and distributing a questionnaire to a random sample of 200 workers in financial and / or accounting jobs, as well as management jobs in companies implementing ERP systems in Saudi Arabia.

the study reached several results, the most important of which is that the employment of enterprise resource planning systems affects the role of management accountant in reducing the performance of routine tasks and conducting more analytical tasks, accomplishing work and participating more in management tasks, and finally supporting the possibility of using the management accountant to his own individual skills, which shows, in general, the confirmation of the sample members on the impact of enterprise resource planning systems in enhancing the level of job satisfaction of the management accountant.

based on these results, the researcher recommends companies to employ enterprise resource planning systems, in addition to the need to enhance the contribution of these systems in supporting the role and satisfaction of management accountant with compliance to the company's requirements and objectives in order to achieve its strategic and effective growth.