Procurement Cycle Implementation in SAP S/4HANA and Accurate Online: An Accounting Information Systems Perspective

Purpose: This study aims to conceptually compare how different accounting information systems accommodate the procurement cycle, with a specific focus on SAP S/4HANA and Accurate Online. The analysis is conducted from an accounting information systems perspective to examine how system design influences process formalization, internal control, and governance across procurement activities.

Design: This research adopts a qualitative and conceptual research design. The study is based on a structured review of accounting information systems literature and a comparative analysis of system functionalities related to five main stages of the procurement cycle, namely demand identification and purchase requisition, supplier selection and evaluation, purchase order issuance, receipt of goods, and invoice verification. The comparison is supported by illustrative system interfaces and accounting process representations.

Findings: The study finds that both SAP S/4HANA and Accurate Online are capable of supporting the core functional requirements of the procurement cycle, including document linkage, transaction recording, and accounting recognition. However, the two systems differ significantly in how procurement controls are embedded. SAP S/4HANA emphasizes system enforced controls, structured workflows, and enterprise-wide integration, whereas Accurate Online prioritizes simplicity, usability, and transaction-oriented flexibility, with greater reliance on organizational procedures to achieve control objectives.

Originality/Value: This study contributes to the accounting information systems literature by providing a stage based conceptual comparison of procurement cycle implementation across enterprise and cloud-based accounting systems. The findings offer practical insights for organizations in selecting accounting information systems that align with their procurement governance requirements, organizational scale, and control orientation, while also considering usability and operational efficiency.