THE IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON THE PERFORMANCE OF ACCOUNTING PROCESSES

The globalization of the businesses and the quick change of technologies of information and communication generated such an amount of change on the whole of the processes of the company. As all the professionals working in this context, the accountants try to improve the performance of their process. This article studies the impact of the ERP on the performance of the accounting processes starting from an empirical study undertaken 103 accountants of the banking sector. The results show that the impact of the ERP on the performance of the accounting processes is real but not very significant.