Exploring the Adoption of ERP Systems: An Empirical Investigation of End-Users in an Emerging Country

Author(s):  
Gulsah Hancerliogullari Koksalmis ◽  
Seckin Damar
Author(s):  
Mondher Fakhfakh

Timeliness of audit reports is a qualitative feature that enhances the usefulness of audited financial statements. As an emerging country, Tunisia has modernized its accounting legislation to enhance the quality of financial reporting. This legislation encourages independent auditors to optimize the transmission delays of audit reports. The authorities assume that the satisfaction of stakeholders is secured by regulating disclosure of audit reports. Our research analyses the date of issue of Tunisian audit reports and timeliness of audit information for shareholders and all users of financial statements (stakeholders). This paper provides new empirical evidence about the timeliness of audit reports in Tunisia. It holds two dates that influence the needs of users of financial statements: the date of signature of the auditors and the date of publication of the audit reports in the financial bulletin. The same article discusses the variability of the timeliness of audit reports and the factors that explain the delay information.


2017 ◽  
pp. 182-201
Author(s):  
Nancie Gunson ◽  
Diarmid Marshall ◽  
Fergus McInnes ◽  
Hazel Morton ◽  
Mervyn A. Jack

This paper describes an empirical investigation of the usability of different dialogue designs for voiceprint authentication in automated telephone banking. Three strategies for voice authentication were evaluated in an experiment with 120 telephone banking end-users: 1-Factor (voiceprint authentication based on customers' utterances of their account number and sort code); 1-Factor with Challenge (1-Factor plus a randomly generated digit string); and 2-Factor (1-Factor plus secret information known only to the caller). The research suggests the 2-Factor approach is the most effective strategy in this context: results from a Likert questionnaire show it to be highly usable and it is rated highest in terms of both security and overall quality. Participants welcome the option to use voiceprint technology but the majority would prefer it to augment rather than replace existing security methods.


Author(s):  
Fiona F. Nah ◽  
Xin Tan ◽  
Soon E. Teh

Despite huge investments made by organizations in ERP implementation, maintenance, and user training, ERP implementation failures and less than expected productivity improvements are not uncommon. End users’ reluctance to use newly implemented ERP systems is often cited as one of the main reasons for ERP failures. To understand the lack of end-user acceptance of ERP systems, we examined end users’ attitude toward system use and symbolic adoption; the latter refers to users’ voluntary mental acceptance of a system. Four instrumental beliefs—perceived usefulness,perceived ease of use, perceived compatibility, and perceived fit—were modeled as the antecedents. The research model was tested using a survey on end users’ perceptions in adopting and using a newly implemented ERP system. The findings show that perceived compatibility and perceived ease of use have both direct and indirect effects (mediated by attitude) on symbolic adoption, while perceived fit and perceived usefulness influence symbolic adoption via attitude. The study provides managerial implications for organizations in engendering positive user acceptance of enterprise systems and applications.


2015 ◽  
Vol 26 (4) ◽  
pp. 44-66 ◽  
Author(s):  
Fiona Fui-Hoon Nah ◽  
Xin Tan

The success of Enterprise Resource Planning (ERP) implementation depends, to a large extent, on end-users' acceptance of ERP systems, which in turn affects the intensity and nature of system use. To understand the phenomenon underlying end-users' acceptance of ERP systems, the authors conducted a grounded theory research in a large institution that implemented an ERP system. Through systematic coding and content analysis, the authors inductively derived a theoretical model to explain end-users' acceptance of ERP systems. Three categories – beliefs about the system, changes in job scope, and social influence – emerged from the data as direct antecedents of user acceptance. The data also suggest that “beliefs about the system” mediates the influence of “training and support” and “personal characteristics” on user acceptance, whereas “personal characteristics” moderate the influence of “changes in job scope” on user acceptance. The theoretical model that emerged from this qualitative study extends existing models of user acceptance by providing a more complete understanding of end-users' acceptance of ERP systems.


2004 ◽  
Vol 17 (3) ◽  
pp. 32-53 ◽  
Author(s):  
Fiona Fui-Hoon Nah ◽  
Xin Tan ◽  
Soon Hing Teh

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