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Purpose

The aim of this paper is to examine the accounting benefits involved in adopting enterprise systems, but also to comprehend the underlying causes that motivate their adoption.

Design/methodology/approach

This paper presents evidence from a survey of 73 companies which implemented ES on the related benefits to their accounting information provision and practices.

Findings

Empirical evidence confirms a number of benefits derived from the application of ES that focus on the following dimensions: organisation, operations, management and IT infrastructure. These benefits are related both to the reasons leading to the implementation of ES and to the relevant selection of ES modules.

Originality/value

The corresponding results from this survey can then be used as a basis for establishing the best approach in order to fully exploit the potential of future ES applications in accounting practice.

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