The ERP is designed to cooperate with accounting standards. Therefore, when accounting standards change, ERP has to be improved to follow new accounting standards. This study will garter information of ERP implementation of companies and accounting people knowledge to do this project because new accounting standards adoption on ERP customization need to be reviewed by accounting people who understand both of accounting and ERP system.
The issues of this study aims to discuss as follows: the impacts on IFRS15 adoption on ERP customization from an accounting point of view. This paper provides a reference for companies which desire to adopt new accounting standards and help companies customize their ERP system. The objective of this study is to understand the impacts of IFRS15 adoption on ERP customize from an accounting point of view.
Meanwhile, mixed method-qualitative study and quantitative are used in this research to find factors from IFRS15 adoption which could affect to ERP system on grounded theory, and quantitative is a survey.

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