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Impacts of the implementation of ERP Systems on cash management: the redesign of treasury processes

  • Autores: Bernabé Escobar-Pérez, John Cullen, José María González González
  • Localización: The International Journal of Digital Accounting Research, ISSN 1577-8517, Vol. 4, Nº. 7, 2004, págs. 31-55
  • Idioma: inglés
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  • Resumen
    • The aim of this paper is to analyze aspects of organizational change induced by using process reengineering to implement new information technology (specifically an ERP system) on treasury department and its processes. Based on an intensive case study, the paper explores the changes in the treasury department of a large Spanish Electricity Company that implemented the SAP R/3 system. The results suggest that change had important repercussions on the technological, organizational and human dimensions of the treasury department. Evidence is also provided of the inter-relationship between these different dimensions.


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