Six Rules for Implementation of the General Ledger in SAP ERP

Document Type


Publication Date


Publication Title

International Journal of Business Research




Throughout the literature there are numerous examples of failed enterprise resource planning systems implementations for a myriad of reasons. From an accounting perspective, many implementations go astray due to the lack of knowledge of the role the General Ledger plays in the implementation of finance and accounting modules. This can have tremendous implications, ranging from a failed ERP implementation to a working system characterized with poor financial reporting. This paper focuses on the importance of the General Ledger in SAP implementations by presenting six rules necessary to ensure that the General Ledger is implemented correctly. The paper exemplifies implementations providing support to these rules along with industry experience. This paper should be beneficial to implementation firms and consultants, clients and academicians alike in the implementation of the General Ledger in SAP systems.