As information technology and e-business develop, the environment of business has become more complex and changeable. It is very important to integrate all information through information technology for enterprise. Enterprise Resources Planning (ERP) is a new concept to combine technology and management. Accounting is an information system to provide financial information. When enterprise implements ERP, most of the functions provided by accountants are replaced. So in today’s environment, we should rethink the position of accountant in enterprise. The purpose of this research is to explore the role of accountants playing in ERP implementation stages. This research first concluded the role of accountants playing in ERP implementation stages by the way of case study. Then we used the result concluded by case study to design questionnaires and mailed to other enterprise that also implement ERP. Questionnaires were mailed to the heads of accounting department in 100 firms. After analyzing 44 useful samples with descriptive statistics and t test, this research find: Accountants play different roles in each ERP implementation stage. In surveying ERP software stage, accountant is one of the ERP project team members and plays a surveyor. In implementing ERP process stage, accountant first realizes the working process of each department and plays the role to communicate with other departments. In ERP system try-run stage, accountant should be a tester to assure the ERP system running correctly. When ERP implementation is completed, the role of accountant is changed from preparing and key-in data to checking and adjusting data. Because of the real-time and integration in ERP system, accountant also plays the role to analyze and provide real-time information. To avoid other department’s key-in error repeatedly, accountant still plays the role to communicate with other departments after ERP implementation completed. For accounting department, the main benefit from ERP implementation is to improve the accounting information quality