e-journal

The impact of an Integrated Financial System implementation on accounting profiles in a public administration

---

Purpose – The purpose of this paper is to study the impact of an Integrated Financial System
implementation on accountant profiles in a Swiss public administration. The authors observe the
following variables: accountants’ skills, accountants’ functions, and accountants’ educational
backgrounds. Each variable was studied before and after the implementation.
Design/methodology/approach – This study is an empirical research based on a case study using
interviews. The authors designed a questionnaire that they discussed with participants in order to
determine how they perceive accountants’ job profiles.
Findings – The main finding concerned accountants’ educational backgrounds. In the public
administration that was studied, accountants tended overall to lack the specialized knowledge
necessary to work with the complex tools in an Integrated Financial System. The paper also confirmed
other authors’ findings, that the necessary skill sets change when an Integrated Financial System is
implemented. Actually, it was found that job descriptions did not change after the implementation as
much as it was expected that they would.
Research limitations/implications – These findings are based only on participants’ perceptions,
because documentation was difficult to obtain. The small sample size also did not allow for
generalizable results.
Practical implications – Public administrations must carefully determine the skills necessary for
the accounting staff to work within an Integrated Financial System. Job descriptions must be adapted
and prospective new hires should have higher qualifications as well as better accounting and ERP
knowledge.
Originality/value – This research was conducted using an ethnographic approach that compared
and analysed perceptions from a diverse sample of government employees. The sample population
was chosen from among different departments and functions.

Keywords Accountant profiles, Integrated Financial System, Public administration,Ethnographic approach, Accounting, Switzerland

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

-

Penerbit

: Emerald Group., 2012

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 8 No. 3, 2012 pp. 364-385

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar