A Study on the Perception of Users of the Accounting and Tax Modules of an Erp System for the Brazilian Freight and Passenger Road Transport Sector1

The aim of this research was to identify and describe the users’ perception of the accounting and tax modules of an ERP system developed for the Brazilian freight and passenger road transport sector. The perception was evaluated concerning the implementation impacts and the use of the ERP System. It was an empirical research, of the descriptive type, preceded by a bibliographic review, to identify and analyse relevant aspects of the reality lived by the users of the studied system-object. The field survey was made through a two-part questionnaire, the first one to identify and describe the profile of the users, and the second one containing 30 assertions related to the system use. The respondents were 37 users of the accounting and tax modules employed in companies clients of the software house that developed the system. The descriptive analysis made it possible to identify the users’ profiles, the main use features of the systems and some aspects important to the users. The cluster analysis allowed to identify three groups of users (optimists, realists and pessimists), and the second cluster showed the highest number of users. The results identified aspects to be improved for future enhancement of the system versions.