The present competitive business milieu enforced the organizations to implement effective measures which consecutively improve their capability towards competitive advantage. Enterprise Resource Planning (ERP) system is one of the widespread integrated advanced technology employed in many business organizations to gain and maintain competitive advantage. This system turn into famous in international as well as in local context. In Sri Lankan context Small Medium Enterprises (SMEs) are urged to implement ERP system however, the information on usage and benefits/issues arising from ERP usage especially in accounting performance is limited. Therefore this study was carried out with the aims of identifying the key benefits/issues faced by SMEs, the current level of ERP usage and the benefits and challenges during the implementation of ERP in selected SMEs in Sri Lanka. The research adopted a descriptive design employing standardized questionnaires as the primary data collection tool. The collected data were analysed through descriptive statistics minimum, maximum mean, and standard deviation in the findings. The analyzed data were presented using graph and tables. All this was accomplished via Statistical Package for Social Science (SPSS V 20). The study found that there is a average level of ERP usage among the selected SMEs in Sri Lanka also it is expected to have more improvement for the investment made.
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