Management and Economics
| Open Access | Drivers, Challenges, and Strategic Implications of SAP FICO Module Adoption: A Case Study of a Large Corporation
Carlos Eduardo Santos , School of Business and Management, University of São Paulo, São Paulo, Brazil Fernanda Oliveira Martins , Department of Computer Science and Information Technology, Federal University of Rio de Janeiro (UFRJ), Rio de Janeiro, BrazilAbstract
Purpose: This paper aims to provide an in-depth investigation into the drivers, challenges, and strategic outcomes associated with the adoption and implementation of the Systems Applications and Products (SAP) Financial Accounting and Controlling (FICO) module. Through a single-case study of a large corporation, it seeks to uncover the complex interplay between strategic intent and operational reality in a large-scale ERP project.
Design/methodology/approach: A qualitative, single-case study methodology was employed. Data were collected through semi-structured interviews with 15 key stakeholders across different hierarchical levels (including project management, IT, and finance departments) and an extensive review of internal project documentation. A thematic analysis approach was used to systematically code the data and identify salient themes.
Findings: The findings reveal that the primary drivers for adoption were the strategic needs for process standardization and integrated, real-time financial data to support global operations. Critical implementation challenges were not primarily technical but rooted in organizational culture, including user resistance to process change and difficulties in knowledge transfer from external consultants. Post-implementation, the corporation achieved significant gains in reporting efficiency and data transparency, but also faced persistent challenges related to user adaptation and the underutilization of advanced controlling functionalities.
Originality/value: Unlike broad, survey-based research on ERP success, this study offers a granular, longitudinal narrative of a specific, critical module's implementation. It provides rich, contextualized insights for academics and practitioners, highlighting the crucial role of change management and strategic alignment in realizing the full value of complex financial systems.
Keywords
SAP FICO, Enterprise Resource Planning (ERP), Case Study, System Implementation, Change Management, Financial Systems, Strategic Information Systems
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