The main objective of the IT systems for financial and management accounting course is to develop students’ skills in using integrated ERP-type information systems as tools for analysis, control, and decision support in modern organizations. The course is predominantly focused on practical applications, using SAP S/4HANA as its main platform, supplemented by SAP Signavio, and is based on the end-to-end Order-to-Cash (O2C) and Procure-to-Pay (P2P) economic processes, already familiar to students from their bachelor’s degree.

The course will focus on the role of IT systems in supporting managerial decisions through the analysis of business processes, data flows, and operational performance. Students will learn how data generated by economic processes is integrated, transformed, and used to monitor, evaluate, and optimize organizational activities.

The practical component of the course is dominant and aims to:

• in-depth study of processes O2C and P2P processes in the SAP S/4HANA environment, beyond standard scenarios (consignment, scheduling agreements, contracts in SD; stock transport orders, subcontracting, service procurement, third-party processing in MM),
• analyze process variants and deviations encountered in practice,
• use SAP Signavio to visualize, analyze, and compare real processes to identify inefficiencies and opportunities for improvement gaining a modern perspective on process mining, understanding the difference between theoretical processes and those actually executed in organizations, as well as their impact on performance and managerial decisions.

At the end of the course, students will be able to:

• use SAP S/4HANA to analyze O2C and P2P processes from an operational and managerial perspective;
• interpret process data and performance indicators derived from ERP;
• analyze process deviations and formulate optimization recommendations;
• understand the role of integrated IT systems in digital transformation and decision support for organizations, especially SMEs.

The discipline is designed to facilitate collaboration with the business environment, especially with specialists and organizations in the SAP ecosystem, as well as with renowned universities, providing students with direct exposure to practices and technologies used in today’s professional environment.

Learning Outcomes (Upon successful completion of the course, students will be able to:)

• Explain the role of integrated IT systems (ERP) in supporting management accounting and managerial decision-making in modern organizations.
• Use SAP S/4HANA to analyze end-to-end business processes, specifically Order-to-Cash (O2C) and Procure-to-Pay (P2P), from an operational and managerial perspective.
• Analyze and compare standard process variants and real-life deviations commonly encountered in practice (e.g., consignment, scheduling agreements, contracts, subcontracting, stock transport orders, third-party processing).
• Build and interpret process models using SAP Signavio, based on real transactional data generated by ERP systems.
• Identify operational inefficiencies, bottlenecks, and risks in O2C and P2P processes by using process-based performance indicators.
• Evaluate the impact of process deviations on operational performance, cash flow, and the quality of managerial decisions.
• Apply key performance indicators (KPIs) derived from ERP processes (e.g., cycle time, first-time-right, return rate, invoice-to-cash) to support tactical and strategic decision-making.
• Link business process analysis to management accounting objectives in the context of digital transformation.
• Interpret process mining results and formulate data-driven recommendations for business process optimization.
• Understand the role of SAP and process intelligence technologies in digital business ecosystems and in the development of skills required by the labor market.