Les systèmes ERP facilitent-ils la conformité aux normes comptables belges et IFRS en vigueur en Belgique?

Abstract

In a context where accounting requirements are becoming increasingly complex and technology ever more advanced, this thesis investigates how ERP systems facilitate compliance with accounting standards, specifically BGAAP and IFRS. The main objective is to determine whether ERP systems ease accounting compliance, and if so, through which means.

To answer this question, the study is based on a literature review that highlights the specific characteristics of the accounting frameworks, the functionalities offered by ERP systems, and their potential in terms of traceability, internal control, automation, and data centralization. This theoretical background was then confronted with reality through nine interviews with professionals in the field: chartered accountant, ERP integrator, auditor, user complying with BGAAP/IFRS.

The analysis of these interviews revealed several key observations. Properly configured ERP systems provide real added value in terms of compliance, especially thanks to automation and data centralization. These systems also serve as effective tools for strengthening traceability and internal control. However, the flexibility of IFRS compared to BGAAP makes certain automated processes more difficult to implement.

The study also reveals a few limitations. Configuration is an essential step despite its complexity, it plays a decisive role in the ERP’s effectiveness. A poorly configured ERP can lead to errors or even non-compliance. Furthermore, ERP systems that are not localized for the Belgian context are generally not natively adapted to BGAAP and require rigorous customization.

In conclusion, this research provides an answer to the research question: yes, ERP systems do facilitate compliance with Belgian and IFRS accounting standards, but only if they are properly configured, adapted to the context, and supported by skilled professionals. ERP is a powerful tool, but its effectiveness ultimately depends on the quality of its implementation and the expertise of the people who manage it.