Enterprise systems seek to increase efficiencies by streamlining business processes throughout an organization. But most enterprise systems are perceived to be difficult to implement and are unable to reach this goal. The problem lies with current enterprise systems' use of a flawed accounting framework. This paper explores how the success of an enterprise system is influenced by the framework used in the system design process. By examining one organization's implementation and use of an enterprise system built on the Resources, Events, Agents (REA) framework this paper is able to measure the implications of a process-oriented system. A case study approach is used, involving interviews, a focus group, and a survey to understand how REA systems affect an organization. This study demonstrates that REA creates a more flexible enterprise system needed both during implementation and throughout the evolution of an organization. Furthermore, REA enables an enterprise system to model an entire organization: a beneficial tool for upper management as well as lower-level employees. By using a framework which focuses on business processes instead of an accounting schema, an enterprise system can have a foundation that better fits organizational needs.
展开▼
