Accounting Information Systems and ERP Integration: An Evolving Landscape - the case study of IRIS company | ASJP

مجلة اقتصاد المال و الأعمال
Volume 9, Numéro 4, Pages 53-63
2025-12-31

Accounting Information Systems And Erp Integration: An Evolving Landscape - The Case Study Of Iris Company

Authors : Berarma Fatima . Latreche Farid .

Abstract

Abstract: This study aims to examine the evolution of the Accounting Information System (AIS) at IRIS, a leading Algerian company, following the implementation of an integrated Enterprise Resource Planning (ERP) system. Also, it purposes to assess how ERP integration has transformed accounting functions, improved information quality, and influenced the roles of accounting professionals. The research adopts a qualitative methodology, combining a literature review with a case study based on semi-structured interviews conducted with key personnel from IRIS’s various departments. The findings reveal that ERP implementation led to significant improvements in financial accounting, management control, and decision-making processes. Notable developments include the elimination of data collection constraints, real-time reporting, automatic cost and budget management, and a shift in accountants’ roles from routine processing to analytical and advisory functions. These results closely align with existing literature and confirm the study’s hypotheses regarding the transformative impact of ERP systems on AIS. The study concludes with practical recommendations to reinforce ERP benefits through continuous training, cross-functional collaboration, and periodic system evaluation.

Keywords

AIS ; ERP ; accountants ; implementation ; integration ; evolution

التسويق الالكتروني وأثره على تحسين الأداء التسويقي للمؤسسات الاقتصادية دراسة حالة مؤسسة " Iris" E-marketing And Its Impact On Improving The Marketing Performance Of Economic Entreprises -case Study Of " Iris" Company Le Marketing électronique Et Son Impact Sur L'amélioration Des Performances Marketing Des Entreprises économiques - Etude De Cas De La Société "iris"

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