Abstract:
With the development of information technology, the business environment has become more
dynamic, globalized and competitive. Hence, the business processes of organizations have
become more complex. To survive in such a complex environment businesses often opt for
implementing an integrated solution like Enterprise Resource Planning System (ERPS). The
integrative nature of the ERPS has substantially aided in resolving complexities and
streamlining the business processes. Since ERPS functions with business processes, it
requires changes in the way of doing business activities. Thus, present research studies on the
changes of the accounting process with the implementation of ERPS in the Sri Lankan public
sector. The change in accounting process covers the change in accounting practices, change in
accountant‟s role and benefits and challenges. In the present study, qualitative approach is
selected as the research strategy and the study is conducted as a case of a public sector
organization. Fifteen informants were selected within the company and semi-structured
interviews are used to collect information. The findings of the study suggest that the ERPS does
not bring in fundamental changes to the accounting process, but facilitates improvements to the
accounting functions and eventually streamline the accounting process. Nevertheless, ERPS
relieve the accountants from routine tasks and assign them new roles such as, analysts,
consultants and strategic agents. Further, due to common weaknesses such as lack of training
at the implementation, lack of knowledge management and rigid governmental procedures
applicable to public sector organization reduces
some benefits expected at the implementation stage.
