From interviews, it is possible to highlight the main managerial, organizational
and accounting impacts, which can support the decision to implement this integrated
global IS platform. In Table 3, we classify the impacts in different types,
even if we are aware that this division represents a theoretical forcing, because in
reality the same variable can affect multiple areas. In particular in this context we
consider as managerial impacts those regarding the process and the value chain in
order to obtain competitive advantages. The organizational impacts are considered
those that affect the organizational structure (responsibility, role and function) and
the behaviors and reactions of people due to the IT implementation. Finally we
consider the accounting impacts those that are relating to the production