The influence of ERP systems on organizational aspects of accounting: case studies in Portuguese companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
José Luís Martins ◽  
Carlos Santos
Keyword(s):  
Organizational Structure ◽  
Enterprise Resource Planning ◽  
Qualitative Methodology ◽  
Resource Planning ◽  
Successful Implementation ◽  
Erp Systems ◽  
Structured Interviews ◽  
Content Type ◽  
Erp System ◽  
Different Levels

Purpose This paper aims to investigate the changes caused by the use of the enterprise resource planning (ERP) systems in the accounting of organizations at different levels: organizational structure; processes; and employees. Design/methodology/approach The authors use a qualitative methodology with interpretative analysis through the study of five cases in Portuguese companies that implemented the Sage ERP X3. The data collection was carried out mainly through semi-structured interviews. Findings The results indicate that the successful implementation of the ERP system is associated with changes in the organizational structure, reengineering of processes and changes in the functions of employees. These changes interact and cause modifications among themselves, which makes it difficult to identify the origin and sequence of changes related to the implementation of the systems. It was possible to identify the direct impact of the ERP system on the change of processes, which is reflected in the functions of the employees, as well as to verify that the ERP system provides the opportunity for companies to change their organizational structure. Originality/value This paper contributes to the accounting literature by providing evidence on the influence of ERP systems on organizational aspects of accounting in the Portuguese reality, attesting that the successful implementation of the ERP system is associated with changes in the organizational structure, reengineering of processes and changes in the functions of employees.

Smoothing Short Duration Capacity Problems in Enterprise Resource Planning (ERP) Systems: An Algorithmic Approach

2014 ◽  
Vol 933 ◽  
pp. 860-868
Author(s):  
Muneam Zamzeer Al-Magsoosi
Keyword(s):  
Short Duration ◽  
Enterprise Resource Planning ◽  
Lot Sizing ◽  
Environmental Parameters ◽  
Resource Planning ◽  
Successful Implementation ◽  
Erp Systems ◽  
Lot Size ◽  
Erp System ◽  
Order Release

Successful implementation of ERP systems should take full advantage of the access to information, but not be constrained by many of the deficiencies associated with infinite capacity scheduling methodologies. In this paper an algorithm is developed which improves the performance of the ERP system. Lot sizing decisions based on capacity availability are used as an instrument to integrate more effectively capacity requirements planning (CRP) and Material Requirements Planning (MRP). MRP is a planning tool for a sub-set of manufacturing system specially in hierarchal multi-product, multi-period and multi-stage production planning and inventory control system. The Vehicle used for this integration is planned order release (POR) quantity. The algorithm requires minimal deviation from the MRP logic. In this sequential process MRP first issues the action notices and then the algorithm analyses the capacity situation in the work centers. The algorithm scans all planned order release quantities of lower level items in the action bucket before orders are released to the shop. For each item a delta value is computed identifying the degree orders are contributing to capacity problems. This delta is specific to each POR. The POR causing the highest overload and the one passing through the lowest utilized work centers are selected for a lot size decrease, respectively, an increase. After identifying the candidates, a series of checks analyses the suitability of the candidates for that change. The planned order release quantities of more items can be performed. Projected capacity profile after iteration will be updated and capacity requirements over a short duration are smoothed. The experiments are performed with MAP/3000 as a simulation model for this study. The developed algorithm is added to MAP/3000 as additional subroutines. The design of the experiments consists of a base test identifying the significance of different environmental parameters of MRP systems and a main test which performs a detailed evaluation. The results are evaluated using analysis of variance techniques. Most ERP systems built on the historical development of MRP and CRP systems, and the assumption of infinite capacity is affecting the performance of those systems badly. This paper is presenting an algorithm to smooth capacity problems by using the existed capacity.

Criteria selection for evaluation of ERP systems implementation in large Brazilian companies

2015 ◽  
Vol 13 (2) ◽  
pp. 160-186 ◽  
Author(s):  
Reinaldo José De Freitas ◽  
Helder Gomes Costa ◽  
Valdecy Pereira ◽  
Eduardo Shimoda
Keyword(s):  
Systematic Review ◽  
Enterprise Resource Planning ◽  
Scientific Information ◽  
Resource Planning ◽  
Successful Implementation ◽  
Erp Systems ◽  
Content Type ◽  
Systems Implementation ◽  
Methodological Approaches ◽  
Practical Implications

Purpose – This paper aims to identify criteria that can be used in assessing the successful implementation of ERP (enterprise resource planning) in large companies. Design/methodology/approach – Based on a systematic review conducted in 74 selected articles from a survey performed in Scopus bases and Institute for Scientific Information (ISI) Web of Science, an initial set of 34 criteria was defined and used for evaluating the implementation of ERP systems. This set was submitted to a sample of 111 experts in ERP for evaluation via electronic forms provided through the EncuestaFácil site. The collected data were treated by applying the Content Validity Ratio (CVR) method. The criteria selection is based on the integration of two methodological approaches: systematic review and the application of CVR method for validation of ratings issued by experts. Findings – As a result of the research, 25 criteria were identified and validated to evaluate the implementation of ERP systems, focusing on large Brazilian companies. Practical implications – The research results can be very useful to managers using ERP systems and have significant utility for organizations that develop ERP systems. Originality/value – According to studied literature, no previous study has used this integration in the identification of criteria for assessing the implementation of ERP systems in large Brazilian companies. On the other hand, the use of these two approaches assured confidence in the validity of the findings.

An integrated framework for ERP system implementation

2017 ◽  
Vol 25 (1) ◽  
pp. 91-109 ◽  
Author(s):  
Kalinga Jagoda ◽  
Premaratne Samaranayake
Keyword(s):  
Enterprise Resource Planning ◽  
Critical Success Factors ◽  
Success Factors ◽  
Resource Planning ◽  
System Implementation ◽  
Erp Systems ◽  
Erp Implementation ◽  
Content Type ◽  
Erp System ◽  
Critical Success

Purpose The purpose of this paper is to propose an alternative integrated approach based on the stage-gate method to implement enterprise resource planning (ERP) systems which will enhance the effectiveness of ERP projects. Design/methodology/approach A literature review was conducted on ERP system implementation and its effectiveness. The need for improving implementation approaches and methodologies was examined. Based on the insights gained, a conceptual framework for ERP system implementation is presented by combining the state-gate approach with the pre-implementation roadmap. Findings The proposed framework aims to enhance the overall ERP implementation outcomes, ensuring critical success factors and eliminating common causes of failures. A pre-implementation roadmap is identified as a key element for eliminating many causes of failure including lack of organisations’ readiness for ERP. The post-implementation stage can be used for further improvements to the system through internal research and development. Research limitations/implications The development of the framework is an attempt to contribute to improving ERP implementation. This research is expected to motivate researchers to work in this area, and it will be beneficial to practicing managers in the identification of opportunities for improvements in ERP systems. Case studies will be valuable to refine and validate the proposed model. Originality/value This paper explores research in a needy area and offers a framework to help researchers and practitioners in improving ERP implementation. This framework is expected to reduce the implementation project duration, strengthen critical success factors and minimise common problems of ERP implementation projects.

scholarly journals ERP Sand Clock Barriers and Antecedents Model: From the Lens of Task Technology Fit Theory.

2018 ◽  
pp. 970-983
Author(s):  
Sharina Tajul Urus ◽  
Tuan Zainun Tuan Mat ◽  
Sharifah Nazatul Faiza Syed Mustapha Nazri ◽  
Fadzlina Mohd Fahmi
Keyword(s):  
Enterprise Resource Planning ◽  
Information Technologies ◽  
Resource Planning ◽  
Successful Implementation ◽  
Structured Interviews ◽  
Implementation Phase ◽  
Erp System ◽  
System Usage ◽  
Technology Affordance ◽  
Task Technology Fit

The deployment of Enterprise Resource Planning (ERP) systems worldwide has become an evidence of the unprecedented movement towards integration of information technologies. The importance of continuance usage during the post implementation stage should not be neglected as to secure an optimal advantages offered by ERP system, that is achieved through minimizing ERP system usage barriers. As such, successful implementation of an ERP system does not necessarily guarantee that the system will be comprehensively used or accepted by users of the system. ERP benefits can only be realised and sustained if users continue to have favourable experiences in using the system. While many previous studies have examined ERP system during the implementation phase, only a few have revealed barriers to ERP usage as well its antecedent factors during the post-implementation phase. The purpose of this paper is to determine ERP system usage barriers and unearth the root causes to the barriers. To achieve the aim, this research was guided by the ‘soft-positivism’ paradigm, a paradigm that combines elements of positivism and interpretivism. By using this paradigm, the investigator brought certain prior expectations to the data analysis which are consistent with positivist research and which also build rich explanations from the data, consistent with the interpretive assumption. Based upon the lens of Task Technology Fit theory, this study adopts a qualitative method using multiple case studies. Three Malaysian organisations that had implemented ERP were investigated by conducting 30 semi–structured interviews and reviewing archival records and documents. The interviews were guided by the research objectives. Data were analysed by using open and thematic coding.The finding indicated four major areas of ERP usage problems: system, data, and technical infrastructure and interface problems. Besides that, several antecedent factors to the problems were identified. These factors fall into four major categories: organisation, user, task and technology, and include lack of support from either external or internal expertise, lack of individual strength and limited technology affordance. The outcome of this study was encapsulated in the form of the ERP Sand Clock Barriers and Antecedents Model.The paper contributes to post-implementation ERP system literature by stressing the complex relationships between usage barriers and antecedent factors. By identifying the underlying causes of SAP usage barriers, it could become the motivating factor for individual users to undertake reflective feedback and to achieve extended use of the implemented ERP system.

Extending the ERP system: considering the business relationship portfolio

2014 ◽  
Vol 20 (3) ◽  
pp. 480-501 ◽  
Author(s):  
Peter Ekman ◽  
Peter Thilenius ◽  
Torbjörn Windahl
Keyword(s):  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Corporate Management ◽  
Illustrative Case ◽  
Full Potential ◽  
Business Relationships ◽  
Business Relationship ◽  
Erp Systems ◽  
Content Type ◽  
Erp System

Purpose – Research has shown that companies focus their internal processes when they adopt enterprise resource planning (ERP) systems. However, the ERP systems need to expand their functionality to include customers and suppliers (with e-commerce functionality) to reach their full potential. The purpose of this paper is to consider business relationships as a resource but also a limitation when companies strive to get an extended ERP system. Design/methodology/approach – The paper presents an illustrative case study of an industrial company's process of developing an extended ERP and how the company's portfolio of business relationships has affected the solution. The analysis is supported by the markets-as-networks theory. Findings – The process of developing an extended ERP system needs to incorporate the company's business partners (customers and suppliers). It is a simultaneously bottom-up and top-down process given that the operative frontline staff hold the knowledge about the company's business relationships while the corporate management has the means of extending the ERP system functionality and align it with the focal company's strategy. Research limitations/implications – Companies need to consider the fact that the technological and financial status of their customers and suppliers differ. Thus, an effective and flexible extended ERP system needs to include both a high-end and low-end solution as well as understand that a full interorganizational integration might not be realistic. Originality/value – The paper puts forth business relationship portfolios as an important factor to consider when extending the ERP system functionality in the supply chain and toward customers.

Analysis of enterprise resource planning (ERP) system workarounds with a resilience perspective

2020 ◽  
Vol 2 (2) ◽  
pp. 131-148
Author(s):  
Dilek Yılmaz Börekçi ◽  
Sinem Büyüksaatçı Kiriş ◽  
Sinem Batmaca
Keyword(s):  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Organizational Dynamics ◽  
Levels Of Analysis ◽  
Content Type ◽  
System Failures ◽  
Erp System ◽  
Short Run ◽  
Systemic Problems ◽  
Different Levels

PurposeWorkarounds are defined as user-formulated solutions that overcome the obstacles preventing the system's execution from the users' lenses. In this paper, the authors aim to analyze the workarounds in system implementations and post-implementations with reflections on different levels of resilience in the workplace.Design/methodology/approachIn this paper, the authors conduct a critical review of enterprise resource planning (ERP) system workarounds by evaluating whether the workarounds are treated as resilience enhancers or as hinderers at multiple levels. While doing this evaluation, the authors try to understand the nature of the workarounds (self-serving, social-serving) with respective levels of analysis for resilience (ERP resilience, organizational resilience, team resilience, employee resilience) and to integrate the assessment of similar concepts to resilience such as adaptability, flexibility and agility (in survival and sustainability dimensions).FindingsWorkaround solutions can be treated as resilience enhancers when the alternative solutions overcome some systemic problems and prevent system failures in the short run, but in the long term, they should motivate positive change and organizational dynamics. Otherwise, weaknesses of informal workarounds may become embedded in practice, and prevent confronting and correcting the shortcomings of the system and thus harm resilience.Originality/valueThe differentiation of workarounds as self-serving or social-serving and the resilience perspective toward workarounds with different levels of analysis and integrating resilience relevant concepts such as adaptability, agility and flexibility are new as far as the authors know.

The Validity of the Improvisation Argument in the Implementation of Rigid technology: The Case of ERP systems

2006 ◽  
Vol 21 (3) ◽  
pp. 165-175 ◽  
Author(s):  
Amany R. Elbanna
Keyword(s):  
Enterprise Resource Planning ◽  
Network Theory ◽  
Actor Network Theory ◽  
Resource Planning ◽  
Evaluation Methods ◽  
Successful Implementation ◽  
Erp Systems ◽  
Erp Implementation ◽  
Actor Network ◽  
Erp System

Claudio Ciborra's improvisation argument provides a realistic dynamic account of how organisational practices address technology. This was developed from the study of malleable open-ended technology, but little research has occurred to investigate the theory's validity within different settings. This paper seeks to address this gap, by examining improvisation in the context of a rigid highly structured technology. It presents findings from the successful implementation of an Enterprise Resource Planning (ERP) system within a large international organisation, which was subsequently defined by the ERP vendor as being an ‘exemplary site’. Through the theoretical lens of Actor Network Theory, the paper reveals the improvisation, enactments and constant work around the plan that took place in dealing with the high contingencies of ERP implementation. The study extends the discussion on improvisation and contributes to an already illuminating argument. It invites practitioners to reflect on ERP implementation practice and review their evaluation methods.

Implementing ERP in an emerging nation

2017 ◽  
Vol 25 (1) ◽  
pp. 37-40
Keyword(s):  
Enterprise Resource Planning ◽  
Design Methodology ◽  
Resource Planning ◽  
Erp Systems ◽  
Content Type ◽  
Erp System ◽  
Organizational Functions ◽  
The World ◽  
Pertinent Information ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings The use of enterprise resource planning (ERP) systems has escalated over recent years. Implementing such systems helps companies to raise performance levels in line with other organizations around the world. A capacity to initiate change is one of the most significant features of an ERP system. It can, for instance, transform how different organizational functions connect. Existing practices are likewise subject to change. Scope also exists for ERP to significantly impact on the prevailing structure and culture of the company. Employees are not immune from its effects. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

scholarly journals Antecedents for the Success of the Adoption of Organizational ERP Among Higher Education Institutions and Competitive Advantage in Egypt

2017 ◽  
Vol 7 (3) ◽  
pp. 1719-1724 ◽  
Author(s):  
M. Soliman ◽  
N. Karia
Keyword(s):  
Higher Education ◽  
Competitive Advantage ◽  
Enterprise Resource Planning ◽  
Success Factors ◽  
Early Stage ◽  
Higher Education Institutions ◽  
Resource Planning ◽  
Successful Implementation ◽  
Erp Systems ◽  
Erp System

Although the Enterprise Resource Planning (ERP) system has long been acknowledged in higher education institutions (HEIs) to improve their performance and efficiency, there are not many HEIs in Egypt that adopt ERP system and those that do are in an early stage. The research on ERP system in HEI is still limited and in the immature stage, hence little is known about the success factors for the adoption stage of ERP systems. Consequently, this article aims to understand what are the success factors for ERP adoption and further develop a conceptual model that explains the successful implementation of ERP in HEIs and its impact on competitive advantage. Based on previous studies, this paper identifies and conceptualizes success factors for ERP and further develops the proposed model for the adoption of ERP system in HEIs. This article contributes to the development of the theoretical framework of the successful implementation of the ERP system to explain the competitive advantage of HEI by merging information system (IS) success and diffusion of innovation (DOI) theories with the success factors for the adoption stage of ERP systems. The current study will provide recommendations and guidelines for both the potential adopters and the vendors on the successful ERP system adoption.

Selection and critical success factors in successful ERP implementation

2014 ◽  
Vol 24 (4) ◽  
pp. 357-375 ◽  
Author(s):  
Hooshang M. Beheshti ◽  
Bruce K. Blaylock ◽  
Dale A. Henderson ◽  
James G. Lollar
Keyword(s):  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Manufacturing Firms ◽  
Service Industries ◽  
Successful Implementation ◽  
Manufacturing Companies ◽  
Erp Systems ◽  
Erp Implementation ◽  
Content Type ◽  
Depth Analysis

Purpose – The purpose of this paper is to investigate factors that contribute to the successful implementation of enterprise resource planning (ERP) systems in manufacturing firms. Design/methodology/approach – The qualitative research method was used to study six diverse manufacturing firms in Virginia. A semi-structure method of data collection was used for the analysis. Findings – The ERP software has emerged as a key enabler of system integration in organizations to reduce redundancy, improve efficiency, productivity and performance. Firms implement ERP not only to improve operations efficiency but to be more responsive to the customer needs in the global economy. The findings provide insights on the factors that these large and global manufacturing firms consider to be important to the success of ERP implementation and utilization. Research limitations/implications – The study is limited to large manufacturing firms and does not consider service industries or small and medium enterprises. Practical implications – A considerable amount of time and capital are required for the acquisition and implementation of ERP systems. The results are useful to managers of manufacturing companies who are interested in using, modifying or upgrading an integrative technology software system, such as ERP. Originality/value – This empirical study provides an in-depth analysis of factors that motivate firms to consider ERP systems, factors that are important when acquiring the system, key factors to implementation and cultural adjustments following implementation. To the best of our knowledge, no single study has examined all of these issues in one report.

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