Özet:

The main purpose of this research study was focused on the implementation of System Application Product (SAP) and accounting changes in the budgeting and accounting offices of Peshawar, Pakistan. In this connection, desired outcomes with perceived financial performance are selected as dependent variable, SAP as independent variable while training & individual performance are selected as mediating variables. Pure quantitative approach is employed, while data is collected through adopted questionnaire from 300 employees of Accounting General office Peshawar. The results of simple mediation shows that the relationship between SAP and individual performance is positively mediated by employees’ trainings. Moreover, the relationship of SAP and desired outcomes is also positively mediated by employees training. The results of sequential mediation analysis showed that the relationship between SAP and desired outcomes with perceived financial performance are sequentially mediated by trainings to employees and individual performance. Result shows that the initiation of SAP increases organizational orientation toward employees training that has improve individual performance, which significantly contribute towards the achievement of desired outcomes such as, (timeliness, completeness and accuracy of the financial statements) while including perceived financial performance like transparency in salaries, GP Fund and pension payments, accuracy in accounts information, delivery of financial management and audit functions, and customer satisfaction.

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