The Influence of ERP Systems Implementation on Ac-counting, Organizational and Social Improvements: Evi-dence From Italy and the UK

The aim of this paper is to analyze the influence of Enterprise Resource Planning (ERP) systems implementation on accounting improvements and on organizational, social and governance benefits, and to extend the existing lit-erature on this topic. Literature review highlights that the adoption of Information Technology (IT) can improve financial and non-financial performance ratios of a firm. Despite these considerations, it has not still been paid enough attention to the overall improvements that an ERP implementation can bring about on finan-cial, organizational and social ratios. In particular, little is known about the influence of an ERP adoption on corporate governance and organizational aspects. In this paper, it is carried out an empirical study from a sample of the UK and Italian listed companies, using regression analysis and Chow test. Results show that the implementation of an ERP positively affects some relevant key performance indicators, as structural break analysis highlights.