The Empirical Study About The Influences Between The ERP Systems Implementation And The Quality Of Accounting Information

ERP( Enterprise resource planning system) is originally defined by Gartner Group as the application software, quickly accepted by commercial enterprises around the world. ERP system is built on the basis of information technology. It's the platform for company to make decision by systematic management thinking. It's also the important tool to reengineer the business process. With the development of this software, ERP system has been an important enterprise resource management tools.In the common sense, Management in enterprises mainly includes three aspect: production control, logistic management and financial management. All these systems are integrated, they have the appropriate interfaces between each other, can well manage the enterprise. Financial management is the most important part in the entire ERP system, it has the appropriate interface to other modules. In the case, it automatically process the data made by production and purchasing activity to financial statements, this procession can make the information truly, relevance and reliability. In addition, ERP system implementation can improve the effectiveness of internal controls, this also can improve the reliability of accounting information.Therefore, this article study the topic from two areas: one is the reliability of accounting information quality and the other is accounting information quality. The existing study shows that the companies that implement the ERP system focus on the manufacturing, so we choose the manufacturing enterprise as the sample to study that whether the implementation of ERP systems can improve the quality of accounting information.The empirical results show that: the longer time the ERP system implements, the better reliability of accounting information. The brand of ERP system has a significant effect with the relevance of accounting information. But the integration of the ERP systems don't have the significant impact with the accounting information quality. In addition, the empirical analysis result about controlling variables shows that the industry which the ERP implement company belongs to has a significant correlation with the implement effect. Although there are so much study about the ERP systems and the quality of accounting information, the study linked the both is only the normative study. So we study the both in empirical way is the point of this article.