Multi-Country ERP Projects: A Methodology for the Step-by-Step Unification of Accounting, Data, and Business Processes

Aleksey Safaralikhonov

Citation: Aleksey Safaralikhonov, "Multi-Country ERP Projects: A Methodology for the Step-by-Step Unification of Accounting, Data, and Business Processes", Universal Library of Business and Economics, Volume 03, Issue 03.

Copyright: This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Abstract

The methodology examines a model for the phased unification of accounting, data, and business processes in multi-country ERP projects implemented by corporate groups operating through legal entities across multiple jurisdictions. Its purpose is to formalise a sequential procedure that begins with aligning financial accounting and consolidation rules, proceeds to the governance of reference and parametric master data, and culminates in the design of end-to-end business processes. The relevance of the methodology derives from increasing regulatory fragmentation, data localisation requirements, divergent national accounting regimes, and the persistent risks of delays, budget overruns, and functional failures in international ERP programmes. The scientific novelty of the methodology lies in three interrelated contributions: a three-phase unification model, a classification of business-process architectures into templated, versioned, divided, and hybrid forms, and a construction algorithm for hybrid processes based on a universal core, a matrix of local requirements, and country-specific branches. The principal conclusion is that a sustainable multi-country ERP project depends on verifiable phase gates, embedded control activities, and information-system support for jurisdictional variability. The methodology will be useful for ERP programme managers, business and systems analysts, financial controllers, consolidation specialists, methodologists, enterprise architects, and integration teams in international companies.


Keywords: Multi-Country ERP, Accounting Unification, Master Data, Business Processes, Hybrid Architecture, Consolidation, Localisation, International Companies.

Download doi https://doi.org/10.70315/uloap.ulbec.2026.0303003