The Accountant Satisfaction in Using ERP Systems

Weli Weli


Although studies of the benefits of Enterprise Resource Planning (ERP) have been done before, the analysis of accountant satisfaction models in using ERP systems has not been explored specifically from the perceptions of accounting benefits, operational benefits, individual productivity, and managerial benefits. There has been significant growth in the use of ERP systems in Indonesia. Therefore, this study proposes a model of the accountant satisfaction in using the ERP systems. The population of this study is the accountants working in Jakarta. The data are collected from ERP users in several companies in Jakarta by using a questionnaire with snowball sampling method. As much as 282 respondents return the questionnaire. The analysis of the proposed model is done by Partial Least Square (PLS). The results of the analysis provide support to the proposed model that accounting benefits, operational benefits, individual productivity, and managerial benefits are indicators that measure user satisfaction of ERP systems. The expected theoretical contribution of the results of this study is to provide insight into the system user satisfaction model, apart from the practical contribution for ERP provider companies for paying attention to the factors affecting ERP user satisfaction.


Enterprise Resource Planning (ERP), ERP benefits, End User Satisfaction

Full Text:



G. Gunawan, Gun. (2014) Enterprise it solution in Indonesia (EIBN). [Online]. Available: IT

Solution in Indonesia.pdf

Y. Dharmasthira and E. Gadjuli. (2013) Emerging market analysis: Indonesia, a growing application software market, 2013-2014. [Online]. Available:


S. Agusta. (2015) Frost and sullivan: Enterprise services market in indonesia is expected to reach US$3.86 billion by 2019. [Online]. Available:


M. Ghobakhloo, T. S. Hong, M. S. Sabouri, and N. Zulkifli, “Strategies for successful information technology adoption in small and medium-sized enterprises,” Information, vol. 3, no. 1, pp. 36–67, 2012.

S. Lenny Koh, S. Saad, and S. Arunachalam, “Competing in the 21st century supply chain through supply chain management and enterprise resource planning integration,” International Journal of Physical Distribution & Logistics Management, vol. 36, no. 6, pp. 455–465, 2006.

P. Katerattanakul, S. Hong, and J. Lee, “Enterprise resource planning survey of korean manufacturing firms,” Management Research News, vol. 29, no. 12, pp. 820–837, 2006.

S. Wibisono, “Enterprise resource planning (erp) solusi sistem informasi terintegrasi,” Dinamik-Jurnal Teknologi Informasi, vol. 10, no. 3, pp. 150–159, 2005.

H. Jinno, H. Abe, and K. Iizuka, “Consideration of erp effectiveness: From the perspective of erp implementation policy and operational effectiveness,” Information, vol. 8, no. 1, p. 14, 2017.

V. Marbert, A. Soni, and M. Venkataramanan, “An investigation into the erp in the us industrial companies,” French Industrial Management Review, vol. 19, no. 4, pp. 5–13, 2000.

T. F. Gattiker and D. L. Goodhue, “What happens after erp implementation: understanding the impact of interdependence and differentiation on plant-level outcomes,” MIS Quarterly, vol. 20, no. 3, pp. 559–585, 2005.

C. Spathis and S. Constantinides, “Enterprise resource planning systems impact on accounting processes,” Business Process Management Journal, vol. 10, no. 2, pp. 234–247, 2004.

A. Kanellou and C. Spathis, “Accounting benefits and satisfaction in an erp environment,” International Journal of Accounting Information Systems, vol. 14, no. 3, pp. 209–234, 2013.

O¨ . Y. Saatc¸ıog˘lu, “What determines user satisfaction in erp projects: benefits, barriers or risks?” Journal of Enterprise Information Management, vol. 22, no. 6, pp. 690–708, 2009.

J. R. Muscatello, M. H. Small, and I. J. Chen, “Implementing enterprise resource planning (erp) systems in small and midsize manufacturing firms,” International Journal of Operations & Production Management, vol. 23, no. 8, pp. 850–871, 2003.

Y. Yang, Y. V. Hui, L. C. Leung, and G. Chen, “An analytic network process approach to the selection of logistics service providers for air cargo,” Journal of the Operational Research Society,

vol. 61, no. 9, pp. 1365–1376, 2010.

S. Shang and P. B. Seddon, “A comprehensive framework for classifying the benefits of erp systems,” AMCIS 2000 proceedings, p. 39, 2000.

G. Gable, D. Sedera, and T. Chan, “Enterprise systems success: a measurement model,” ICIS 2003 Proceedings, p. 48, 2003.

F. Calisir and F. Calisir, “The relation of interface usability characteristics, perceived usefulness, and perceived ease of use to end-user satisfaction with enterprise resource planning (erp) systems,” Computers in Human Behavior, vol. 20, no. 4, pp. 505–515, 2004.

A. S. B. Ali, F. T. Anbari, and W. H. Money, “Impact of organizational and project factors on acceptance and usage of project management software and perceived project success,” Project Management Journal, vol. 39, no. 2, pp. 5–33, 2008.

E. W. Ngai, C. C. Law, and F. K. Wat, “Examining the critical success factors in the adoption of enterprise resource planning,” Computers in Industry, vol. 59, no. 6, pp. 548–564, 2008.

T. M. Somers, K. Nelson, and J. Karimi, “Confirmatory factor analysis of the end-user computing satisfaction instrument: replication within an erp domain,” Decision Sciences, vol. 34, no. 3, pp. 595–621, 2003.

L. Hatzithomas, I. Stamelos, T. Fotiadis, and J. Mylonakis, “Quality and effectiveness of enterprise resource planning-customer relationship management systems: Implications for information

systems marketing strategies,” Journal of Applied Business Research, vol. 23, no. 3, p. 33, 2007.



  • There are currently no refbacks.

Visitor Statistic: web

Public View: click here!


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.