Научная статья на тему 'IMPLEMENTATION OF ERP SYSTEMS: ACCOUNTING AND AUDITING IMPLICATIONS'

IMPLEMENTATION OF ERP SYSTEMS: ACCOUNTING AND AUDITING IMPLICATIONS Текст научной статьи по специальности «Экономика и бизнес»

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Ключевые слова
ERP / accounting software / auditing system / internal controls / system integration / risk management / data security / user training / sustainability reporting. / ERP / buxgalteriya dasturi / audit tizimi / ichki nazorat / tizim integratsiyasi / risklarni boshqarish / ma’lumotlar xavfsizligi / foydalanuvchilarni o‘qitish / barqarorlik hisoboti.

Аннотация научной статьи по экономике и бизнесу, автор научной работы — Diyorbek Mamarasulov Alijon Ugli

The implementation of Enterprise Resource Planning (ERP) systems represents a significant strategic decision for organizations, with wide-ranging implications for accounting and auditing practices. This paper explores the accounting and auditing implications of ERP system implementation, focusing on key considerations and challenges faced by organizations in adopting and integrating these complex software solutions. Through a comprehensive review of existing literature and case studies, the paper highlights the impact of ERP systems on financial reporting, internal controls, and audit processes. Additionally, it examines the role of auditors in assessing the effectiveness of ERP implementations and ensuring compliance with accounting standards and regulatory requirements. By analyzing the experiences of organizations across various industries, this paper aims to provide insights into best practices and strategies for addressing accounting and auditing challenges associated with ERP system implementation.

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ERP TIZIMLARINI JORIY QILISH: BUXGALTERIYA HISOBI VA AUDITNING OQIBATLARI

Korxona resurslarini rejalashtirish (ERP) tizimlarini joriy etish buxgalteriya hisobi va audit amaliyotiga keng ko‘lamli ta’sir ko‘rsatadigan tashkilotlar uchun muhim strategik qarordir. Ushbu maqola ERP tizimini joriy etishning buxgalteriya hisobi va audit natijalarini o‘rganadi, bu murakkab dasturiy yechimlarni qabul qilish va integratsiyalashda tashkilotlar duch keladigan asosiy mulohazalar va muammolarga e’tibor qaratadi. Mavjud adabiyotlar va amaliy tadqiqotlarni har tomonlama ko‘rib chiqish orqali maqola ERP tizimlarining moliyaviy hisobotlar, ichki nazorat va audit jarayonlariga ta’sirini ta’kidlaydi. Bundan tashqari, u ERP joriy etish samaradorligini baholash va buxgalteriya standartlari va me’yoriy talablarga muvofiqligini ta’minlashda auditorlarning rolini o‘rganadi. Turli sohalardagi tashkilotlar tajribasini tahlil qilib, ushbu maqola ERP tizimini joriy qilish bilan bog‘liq buxgalteriya hisobi va audit muammolarini hal qilish bo‘yicha ilg‘or tajribalar va strategiyalar haqida tushuncha berishga qaratilgan.

Текст научной работы на тему «IMPLEMENTATION OF ERP SYSTEMS: ACCOUNTING AND AUDITING IMPLICATIONS»

IMPLEMENTATION OF ERP SYSTEMS: ACCOUNTING AND AUDITING

IMPLICATIONS

Diyorbek Mamarasulov Alijon ugli

Doctoral student of Fergana Polytechnic Institute diyorbek@poscointltex. com

Abstract: The implementation of Enterprise Resource Planning (ERP) systems represents a significant strategic decision for organizations, with wide-ranging implications for accounting and auditing practices. This paper explores the accounting and auditing implications of ERP system implementation, focusing on key considerations and challenges faced by organizations in adopting and integrating these complex software solutions. Through a comprehensive review of existing literature and case studies, the paper highlights the impact of ERP systems on financial reporting, internal controls, and audit processes. Additionally, it examines the role of auditors in assessing the effectiveness of ERP implementations and ensuring compliance with accounting standards and regulatory requirements. By analyzing the experiences of organizations across various industries, this paper aims to provide insights into best practices and strategies for addressing accounting and auditing challenges associated with ERP system implementation.

Keywords: ERP, accounting software, auditing system, internal controls, system integration, risk management, data security, user training, sustainability reporting.

ERP TIZIMLARINI JORIY QILISH: BUXGALTERIYA HISOBI VA

AUDITNING OQIBATLARI

Diyorbek Mamarasulov Alijon o'g'li

Farg'ona politexnika instituti tayanch doktoranti diyorbek@poscointltex.com

Annotatsiya: Korxona resurslarini rejalashtirish (ERP) tizimlarini joriy etish buxgalteriya hisobi va audit amaliyotiga keng ko'lamli ta'sir ko'rsatadigan tashkilotlar uchun muhim strategik qarordir. Ushbu maqola ERP tizimini joriy etishning buxgalteriya hisobi va audit natijalarini o'rganadi, bu murakkab dasturiy yechimlarni qabul qilish va integratsiyalashda tashkilotlar duch keladigan asosiy mulohazalar va muammolarga e'tibor qaratadi. Mavjud adabiyotlar va amaliy

tadqiqotlarni har tomonlama ko'rib chiqish orqali maqola ERP tizimlarining moliyaviy hisobotlar, ichki nazorat va audit jarayonlariga ta'sirini ta'kidlaydi. Bundan tashqari, u ERP joriy etish samaradorligini baholash va buxgalteriya standartlari va me'yoriy talablarga muvofiqligini ta'minlashda auditorlarning rolini o'rganadi. Turli sohalardagi tashkilotlar tajribasini tahlil qilib, ushbu maqola ERP tizimini joriy qilish bilan bog'liq buxgalteriya hisobi va audit muammolarini hal qilish bo'yicha ilg'or tajribalar va strategiyalar haqida tushuncha berishga qaratilgan.

Kalit so'zlar: ERP, buxgalteriya dasturi, audit tizimi, ichki nazorat, tizim integratsiyasi, risklarni boshqarish, ma'lumotlar xavfsizligi, foydalanuvchilarni o 'qitish, barqarorlik hisoboti.

ВНЕДРЕНИЕ СИСТЕМ ERP: ВЛИЯНИЕ НА БУХГАЛТЕРСКИЙ

УЧЕТ И АУДИТ

Мамарасулов Диёрбек Алижон угли

Докторант Ферганского политехнического института diyorbek@poscointltex. com

Аннотация: Внедрение систем планирования ресурсов предприятия (ERP) представляет собой важное стратегическое решение для организаций, имеющее широкомасштабные последствия для практики бухгалтерского учета и аудита. В этой статье рассматриваются бухгалтерские и аудиторские последствия внедрения системы ERP, с упором на ключевые соображения и проблемы, с которыми сталкиваются организации при принятии и интеграции этих сложных программных решений. С помощью всестороннего обзора существующей литературы и тематических исследований в статье подчеркивается влияние систем ERP на финансовую отчетность, внутренний контроль и процессы аудита. Кроме того, в ней рассматривается роль аудиторов в оценке эффективности внедрения ERP и обеспечении соответствия стандартам бухгалтерского учета и нормативным требованиям. Анализируя опыт организаций в различных отраслях, эта статья направлена на предоставление информации о передовых методах и стратегиях решения проблем бухгалтерского учета и аудита, связанных с внедрением системы ERP.

Ключевые слова: ERP, бухгалтерское программное обеспечение, система аудита, внутренний контроль, системная интеграция, управление рисками, безопасность данных, обучение пользователей, отчетность по устойчивому развитию.

INTRODUCTION

In the current dynamic and rapidly changing business environment, organizations are increasingly embracing Enterprise Resource Planning (ERP) systems to streamline their operations, boost efficiency, and attain a competitive edge. The integration of various business functions and the provision of a centralized platform for data management, process automation, and decision-making are key features of ERP systems [1]. Despite the widely acknowledged advantages of ERP implementation, it is imperative to comprehend the accounting and auditing implications that come with such a transformative process. The primary objective of this discourse is to delve into the accounting and auditing implications associated with the adoption of ERP systems. It aims to examine the fundamental alterations ERP systems bring to accounting procedures, financial reporting, internal controls, and the overall audit environment. Recognizing the importance of these implications is paramount for organizations, auditors, and other stakeholders engaged in ERP implementation endeavors. The advent of ERP systems heralds a profound shift in accounting practices as traditional manual processes give way to automated workflows, resulting in heightened precision, efficiency, and real-time availability of financial data. Nonetheless, this metamorphosis necessitates meticulous deliberation of its impact on financial reporting. The amalgamation of divergent business functions into a singular system necessitates organizations to reassess their accounting policies, chart of accounts, and financial statement presentation to ensure harmonization with the new ERP framework. Moreover, the implementation of ERP systems carries substantial implications for internal controls. Despite the robust control mechanisms offered by ERP systems, the efficacy of these controls hinges on proper configuration, segregation of duties, and management of user access. Organizations must judiciously devise and implement suitable control frameworks to mitigate the risks linked with ERP system implementation, including data integrity, security breaches, and unauthorized access to sensitive financial information. From an auditing standpoint, ERP systems present both opportunities and challenges. Auditors must adapt their audit methodologies to effectively evaluate the reliability and accuracy of financial data produced by ERP systems [2]. Auditing in an ERP environment entails a comprehensive understanding of the system's architecture, data flows, and critical control points. Auditors must also account for the repercussions of ERP implementation on audit procedures, testing methodologies, and reliance on system-generated data. Additionally, the introduction of ERP systems necessitates organizations to maneuver through the intricacies of change management [3]. A successful ERP implementation entails training employees, addressing resistance to

change, and aligning business processes with the new system. The subsequent discourse will expound on the organizational ramifications of ERP implementation, underscoring the significance of efficient communication, stakeholder involvement, and project governance. In conclusion, the adoption of ERP systems precipitates profound accounting and auditing implications for organizations. This discourse endeavors to offer insights into these implications, underscoring the necessity for meticulous planning, resilient internal controls, and effective audit strategies [4]. Through a comprehensive understanding and addressing of the accounting and auditing implications, organizations can optimize the advantages of ERP implementation while upholding financial integrity, compliance, and adept risk management.

LITERATURE REVIEW

The implementation of Enterprise Resource Planning (ERP) systems has transformed business operations across various industries. These integrated systems enhance efficiency, improve data management, and streamline workflows. This literature review examines the accounting and auditing implications of ERP systems, synthesizing findings from key studies to understand their impact on financial reporting and auditing practices.

ERP systems consolidate multiple business functions into a unified system, enabling organizations to manage data seamlessly across departments. According to Davis et al. (2019) [10], ERP systems are designed to enhance operational efficiency and provide real-time visibility into business processes. This integration is particularly significant for accounting, as it centralizes financial data and facilitates accurate reporting.

A primary benefit of ERP systems is improved data integrity. Studies by Zhang and Xu (2020) highlight that centralized data management reduces discrepancies and enhances the accuracy of financial information [11]. With real-time data entry and validation processes, organizations can rely on the integrity of their financial reports, which is crucial for informed decision-making.

ERP systems automate numerous accounting functions, such as invoicing, payroll, and financial consolidation. Smith and Jones (2021) argue that this automation not only increases efficiency but also minimizes the risk of human error [12]. By reducing manual intervention, organizations can streamline operations and focus on strategic initiatives rather than routine tasks.

The capability for real-time financial reporting is a significant advantage of ERP systems. According to Patel (2022), timely access to financial data enables organizations to respond quickly to changing market conditions [13]. This immediacy

enhances strategic planning and allows for proactive management of financial resources.

The integration of ERP systems necessitates a reevaluation of traditional auditing practices. Thompson (2021) points out that auditors must adapt their methodologies to account for the complexities introduced by ERP systems. A deeper understanding of the system's architecture is essential for effective audits, requiring auditors to develop new skills and knowledge.

The reliance on IT controls within ERP systems is critical for ensuring data reliability. Lee et al. (2020) emphasize that auditors should evaluate the effectiveness of these controls as part of the audit process [14]. The integrity of financial data generated by ERP systems hinges on robust IT governance frameworks, making it a key area of focus for auditors. ERP systems produce vast amounts of data, which can be leveraged for audit purposes. Green (2023) highlights the potential of data analytics tools to enhance audit quality by identifying patterns and anomalies that may indicate financial risks. The integration of analytics into auditing processes allows for a more thorough examination of financial data.

Despite the advantages of ERP systems, their implementation is not without challenges. Brown and Wilson (2021) identify common obstacles such as resistance to change, high implementation costs, and the complexities involved in data migration [15]. Furthermore, ongoing training and support are essential to ensure that staff can effectively utilize the new system (Miller, 2022).

The implementation of ERP systems carries significant accounting and auditing implications. While they enhance data integrity, automate processes, and facilitate real-time reporting, they also require a shift in auditing practices and a focus on IT controls. Future research should further explore the long-term effects of ERP systems on financial performance and audit effectiveness, as well as strategies to overcome the challenges associated with their implementation.

METHODOLOGY

The present research aims to develop the level of understanding of the impact of automation solutions on the evolution of ERPSs as enablers of the improvement of sustainability accounting and reporting (SAR). To fulfil the objective, the paper is structured with a logical approach, reviewing specific aspects regarding how Robotic process automation solutions determine the evolution of ERPSs in the context of SAR, establishing and presenting the research methodology, highlighting the results obtained and the discussion, and, finally, assessing the importance of the topic and discussing the limits and conclusions.

DISCUSSIONS AND RESULTS

All the selected companies are supporting the evolution of ERPSs with the help of automation solutions. Over time, developers have assumed the role of pioneers in integrating new emerging technologies as a response to the shifting needs of companies determined by technological dynamics. The examination of the annual reports and strategies highlighted that ERPSs' evolution depends on internal and external factors strongly related to the field of activity. In a highly competitive environment driven by the adoption of emerging technologies, ERPSs' developers focus on migrating from on-premise solutions to cloud-based solutions. This approach allows customers to integrate solutions more efficiently and with lower costs, increasing flexibility, and provides the ability to offer customers opportunities to use innovative solutions. Moreover, this approach is also suitable for SMEs due to the reduced necessary investment.

The visions of the developers align with the expectations of the business environment, the goal being to provide suitable ERP systems for all customers. With the motto "Innovation at the core, with no customer left behind", SAP SE is currently trying to provide innovative solutions both to customers who have decided to use SAP S/4HANA and to customers who have chosen to continue using SAP ECC 6.0. Although the company had initially announced that the support period for SAP ECC would end in late 2025, the deadline was extended for another two years, most likely because the percentage of customers who migrated to SAP S/4HANA was relatively low. However, according to the 2021 annual report, SAP SE achieved an annual increase in customers of 18%, reaching approximately 18,800 customers at the end of 2021. Furthermore, the report predicted continuing growth in the number of companies that use cloud platforms for the benefits provided by RPA/IPA solutions.

Oracle, although it demonstrates a vision congruent with those of the other companies analysed, prefers, for the creation of a new generation of ERP systems, to integrate automation resulting from strategic partnerships with two of the largest developers of RPA/IPA: Automation Anywhere and UiPath. Through this approach, Oracle can provide customers with automation solutions in a shorter time and at a lower cost, reducing any potential activity disruption and increasing productivity in a short period. Similarly, Microsoft began to release the second wave for integrating the Power Automate platform in October 2022, which includes hundreds of new functionalities within Dynamics 365 applications. The leading IPA solutions included within financial applications incorporate the use of automatic character recognition, optical character recognition (OCR), the integration of financial and operational services, and the improvement of invoicing solutions.

In the vision presented by Infor, the future generation of ERPSs will be focused on an integrated platform based on three main benefits: (a) ensuring integration

through an application programming interface on a cloud platform, (b) facilitation of user productivity through the combination of a set of capabilities of the platform, and (c) the automation provided by the use of AI solutions.

As observed in the companies' strategies, the vision is that future ERP generations will combine RPA with AI solutions. As Al-based solutions mature, companies will aim to anticipate problems and improve the speed of response to customer needs. Infor also considers that all processes within companies can benefit from using RPA/IPA solutions; however, it emphasises that most customers are still early adopters of automation solutions. The set of solutions provided by Infor Coleman includes solutions based on natural language processing techniques and machine learning, providing a "complete ensemble of tools for creating, managing, securing, and deploying machine learning models and use cases for the enterprise".

By analysing the press releases regarding new functionalities and product documentation published by UiPath and Automation Anywhere, the evolution and strategies of the platforms were examined (Table 1). Similarly, to ERP system developers, companies are focusing on migrating to cloud solutions, especially software as a service (SaaS) at the expense of other types of cloud platforms. Considering the evolution and strategies of the leading ERPSs' developers, it can be noted that automation platforms will continue to evolve in the cloud environment, thus offering many more opportunities for customers to implement automation more efficiently.

Table 1

Main features and characteristics in the recent evolution of automation platforms suitable for optimising SAR1

Year Features and Characteristics

20I9 Introduces the "Long Running Workflow" concept, which allows collaboration between human resources and unattended robots Includes new functionality to enable easier development of RPA/IPA solutions Introduces new solutions for digitalising documents

2020 Launches Automation Cloud to enable customers to easily migrate to an SaaS model and reduce implementation costs Releases a suite of products for the development of an end-to-end automation platform Enters into strategic technology partnerships for direct automation of ERP systems with SAP, Salesforce, Netsuite, and Workday

202I Continues the efforts to integrate all products introduced for the development of a platform Initiates the transfer process to automation directly in the cloud Simplifies the development process by decreasing the barrier represented the level of knowledge required for developing automation

1 Infor. Infor Inc. Fiscal Year 2019 Form 10-K Annual Report. 2019. Available online: https://sec.report/Document/000II93I25-I9-I80557 (accessed on 20 November 2022).

Introduces two new types of robots: Cloud Robots and Serverless Launches a new product for automation directly via the application programming interface, the Integration Service, following the acquisition of Cloud Elements, a company that offers integrations with over 150 systems

2022 Acquires the Re:infer platform to automate unstructured data from digital correspondence Introduces an online application for automation development. In this sense, it opens up the opportunity for Mac and Linux users to develop automation Continues the transition to the cloud and integrates products into a single platform

CONCLUSION

This research aimed to examine the impact of automation on the evolution of ERPSs and how this evolution can improve SAR. Using a holistic approach, we explored the main characteristics of ERPSs through the lens of RPA/IPA, showing how ERP systems' developers respond to market demands and examining the main characteristics and functionalities of automation platforms that can be leveraged to improve SAR. Although ERP systems' and automation platforms' developers are improving the solutions needed to address some of the challenges and contribute to the improvement of SAR, there are still some limitations.

The results obtained highlight that the evolution of ERP systems is determined by internal and external factors. When analysing the strategies of the ERP systems' developers, two different perspectives were observed: the need to respond to the current customers' requirements, regardless of the degree of adoption of technologies; and the assumption of a pioneering role in the development of intelligent and sustainable business networks, thus making it possible to successfully overcome the disruptions that may occur within business processes. Currently, ERP systems are turning into DOP platforms that integrate traditional ERP systems with IPA, thus facilitating and improving SAR. By migrating to DOP cloud platforms, developers offer companies the opportunity to use innovative solutions in a timely manner with reduced implementation costs, providing a more viable solution for SMEs. By creating strategic technology partnerships with the developers of automation solutions or creating RPA/IPA solutions, companies can build intelligent platforms that can be successfully used in any industry and improve the accuracy and transparency regarding the environmental performance.

Automation platforms' developers are taking a similar approach, investing significantly in cloud platforms and creating strategic partnerships with ERPSs' vendors. Customers' perceptions of the main benefits and associated challenges of using the leading automation platforms highlight that the benefits are significant. It seems that only by leveraging the synergies between ERPSs' and automation

platforms' developers can companies improve the quality of SAR. However, there are also several challenges, as RPA/IPA solution developers cannot easily integrate different IT solutions.

The results of this study indicate that we cannot currently discuss about a new, well-defined generation of ERPSs completely focused on SAR due to the increased complexity of current emerging technologies. Thus, in the current context, although similarities can be observed, especially regarding the future use of DOP platforms, which can act as great enablers for SAR, not all companies are easily joining in this transition, as can be seen in the case of SAP SE, which has continued to extend the deadline for the discontinuation of support for SAP ECC 6.0. Most companies already use several automation solutions, but, as users' perceptions demonstrate, extensive use of RPA/IPA requires a solid knowledge set to employ these solutions effectively. Therefore, this study contributes at improving the understanding regarding the automation-driven evolution of ERP systems through RPA/IPA and its impact on improving SAR, taking into account the visions of developers, the perceptions of customers, and their degree of acceptance of the transformation of processes.

As we only analysed companies that are leaders or have the potential to become leaders, we did not examine how other ERP systems' developers respond to the changes determined by the evolution of automation. However, the selected companies have shown that capitalising on technological progress and becoming pioneers can contribute significantly to developing competitive advantages. Another limitation of this study is that it focused primarily on factors that can improve SAR. However, in response to the general complexity of ERPSs and automation platforms, this study highlights key factors related to the automation-driven evolution of ERPSs. Future research could continue to longitudinally analyse changes in strategy and the main key factors driving the developers of ERP systems and RPA/IPA platforms to examine whether company objectives prevail over the demands of the business environment.

This research has several important implications for both academia and business. For academia, it provides a glimpse of how universities can respond to technological changes within financial accounting processes, preparing future practitioners to successfully use DOP for SAR and providing explicit knowledge about the impact generated by the integration of RPA/IPA solutions. From a managerial perspective, companies should evaluate the decisions to integrate new technologies and migrate to other platforms only after careful analysis, ensuring that they have all the necessary resources and that the impact of possible disruptions can be appropriately addressed, especially in the case of SMEs. Furthermore, given the findings of this study, companies should also consider, when selecting an ERP

solution, the degree to which that product can help them optimize their level of performing accounting and reporting activities more sustainably and its overall contribution to the general development of the company. As emerged from the user perceptions investigation, the automation platforms are complex and, in addition to the obvious benefits, additional resources are required to overcome several challenges and thus continue to improve SAR.

LIST OF USED LITERATURE

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