Accounting and financial professions in Swiss public administrations ::what are the profiles and users’ satisfaction when using enterprise resource planning (ERP) systems ?

This study aims to examine the impact of an Integrated Financial System (ERP system) implementation on accountant profiles in Swiss public administrations. ERP systems are widely researched by authors and are described as a form of change driver. Conversely, the types of changes and, more specifically, the consequences on accountants’ profiles are not studied and are therefore the core of our investigation. The methodology used in this study was based on the completion of a large survey allowing for statistical analysis and is focused on the necessary knowledge and skill sets of accountants working with an ERP system. In this survey, we brought to light new information about the current skill sets needed by accountants using an ERP system to improve the work of this profession and, therefore, to enhance the performance of finance and accounting staff and the quality of information supplied by public administrators. The results allowed us to design the profile of an accountant working with an ERP system in the public sector. In particular, the study examined knowledge and skill sets, as well as educational background and professional experience. Moreover, the criteria that impacted the ERP system users’ satisfaction were identified, and these findings especially provided practical implications for public sector CFOs. Finally, we highlighted the crucial need for continuous education in accounting and the necessity to reconsider and adapt the job descriptions of accounting and finance staff when they work with an ERP system