Chief financial officer (CFO) characteristics and ERP system adoption

2017 ◽  
Vol 13 (1) ◽  
pp. 85-111 ◽  
Author(s):  
Martin R.W. Hiebl ◽  
Bernhard Gärtner ◽  
Christine Duller

Purpose This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper echelons theory, the authors theorize that CFO age, education, tenure and recruitment influence ERP system adoption, and that this relationship is moderated by the CFO being responsible for firm-wide information technology (IT) functions. Design/methodology/approach The empirical analysis is based on a survey of 296 large and medium-sized Austrian firms. Logistic regression analyses were used to test the association between CFO characteristics and ERP system adoption. Findings The authors find that firms with externally recruited CFOs have adopted ERP systems significantly more often than firms with internally promoted CFOs. Surprisingly, the results indicate that firms with less educated CFOs more often adopted an ERP system, and that the relationship between CFO characteristics and ERP system adoption is not moderated by the CFO being responsible for IT. Research limitations/implications This paper adds to the literature by corroborating case-based evidence that CFOs and their characteristics influence ERP system adoption. Extending previous research which indicates that CFO characteristics influence accounting practices, the authors show that CFO characteristics also influence technological innovation such as the adoption of ERP systems. Future research on technological innovation may therefore pay closer attention to the influence of CFOs. Originality/value This paper is the first to quantitatively test the influence of CFO characteristics on ERP system adoption.

2014 ◽  
Vol 27 (5) ◽  
pp. 668-686 ◽  
Author(s):  
Paul Glowalla ◽  
Ali Sunyaev

Purpose – The purpose of this paper is to facilitate understanding of enterprise resource planning (ERP) system and data quality interdependency by presenting ERP systems’ use within data quality management. Design/methodology/approach – The authors apply task technology fit (TTF) in an explorative study, conducting semi-structured expert interviews with participants in information technology strategic decision making. The authors analyzed the interviews with iterative descriptive and subsequent interpretive coding. Findings – Although considered sustainable, continuously increasing regulations challenge ERP systems. However, compliance with regulations may serve as a bridge for organizations to engage in data analysis. Organizations are embedded into evolving task environments with the need to continuously adapt their systems or the organization and the need for contextual understanding of data quality. Research limitations/implications – With ERP systems being used for administrative functions, future research might draw on extant ERP systems research from the manufacturing sector. However, for insurance-specific tasks, ERP systems and their data need to be considered in a sector-specific context with the need for further research. Practical implications – ERP systems are considered sustainable. High initial fit is desirable, but the sector's relevance for ERP system vendors might be more important for sustainability. Ensuring TTF will be an increasing challenge with increasing task non-routineness. Originality/value – Applying TTF provides guidance for fit research, while the qualitative approach accounts for a deeper understanding, especially when exploring data quality issues since deficiencies might have several root causes. The authors show that ERP systems have an impact on data quality beyond its typically examined functionality.


Author(s):  
Muhammad Shaikh ◽  
Libi Shen

Enterprise resource planning (ERP) systems are considered, by many, to be extremely solid, while giving organizations the ability to quickly capture and manage data across diverse sectors. Because the successful employment of an ERP system depends upon skillful implementation, specific factors contributing to successful ERP implementation are essential. What are the critical factors in the implementation of ERP system? How do company administrators and IT professionals perceive the critical successful factors for the effective implementation of the ERP? How are critical successful factors defined? How do IT professionals perceive the influence of critical factors on the effective implementation of ERP in a Phoenix company? In this chapter, the critical successful factors in the implementation of ERP systems will be explored. A single case study was conducted, and the interview data were gathered from 15 IT professionals in a Phoenix, Arizona company. Problems, solutions, recommendations, and future research direction will be presented.


2013 ◽  
Vol 33 (8) ◽  
pp. 1075-1104 ◽  
Author(s):  
Kim Sundtoft Hald ◽  
Jan Mouritsen

PurposeThis research aims to explore the enabling and constraining effects of enterprise resource planning (ERP) systems and speculate on how these can be linked to the four generic roles of operations management (OM) proposed by Slack et al.Design/methodology/approachThis research understands ERP as boundary objects characterised by modularity, abstraction, accommodation, and standardization. An in‐depth cross‐disciplinary literature review and role synthesis is conducted.FindingsFour enabling and three constraining effects of ERP are deduced from existing literature. ERP and OM are linked conceptually. Based on the identified effects of ERP, the paper speculates on the managerial tasks of the production and operations manager (POM) in an ERP environment and lists a set of central concerns of potential relevance to POM and to future research.Research limitations/implicationsThe identified roles of ERP and their implications could be empirically tested using case based and survey research.Practical implicationsThe results provide insights into how ERP has multiple and parallel roles, and how these roles are relevant to the function of OM. Such knowledge is valuable for practicing POMs in managing the implementation and design of ERP to support the different domains of OM.Originality/valueCurrent studies of the effects of ERP and their link to the practice of OM tend to focus on one or a few roles of the emerging system. Such studies do not properly take into account the modularised and pluralistic nature of ERP. This research provides a platform from where future research on the effects, managerial dilemmas and implications of ERP can be reconciled across research communities.


2019 ◽  
pp. 097215091984975 ◽  
Author(s):  
Adejare Yusuff Aremu ◽  
Arfan Shahzad ◽  
Shahizan Hassan

The objective of this study is to examine the mediating role of enterprise resource planning (ERP) system adoption on the relationship between performance of medium enterprises (PMEs) and organizational culture (OC), communication process (CP), organizational structure (OS), information technology readiness (ITR), technological change (TC), government policy (GP), information access (IA) and technology infrastructure support (TIS). This study also includes the role of top management support (TMS) as a moderating variable on the relationship between ERP and PME. This study proposes a theoretical framework based on theories such as resource-based view, contingency theory and diffusion of innovation. The data were collected from medium-sized enterprise (ME) organizations operating in South Western Nigeria. A total of 658 questionnaires were distributed to selected MEs and only 355 were returned and used for the analysis. The empirical data were analyzed using the Partial Least Squares Structural Equation Modelling (PLS-SEM). The results showed that CP, ERP, GP, IA, ITR, OC, OS, TC, TIS and TMS have significant direct relationships with the ERP and PME while GP is not significantly linked to ERP adoption. Moreover, IA, ITR, OC, OS and TC have no significant relationship with PME while ERP system adoption mediates the relationship between the CP, OC, OS, TC and TIS with PME. The findings showed that the presence of CP, OC, OS, TC and TIS will influence the PMEs in the adoption of ERP and confirmed that TMS plays an important role in moderating the relationship between ERP and PME. The findings provide important insights to CEO, managers, policymakers and researchers to help them understand the importance of using the ERP system to enhance the performance of medium-sized enterprise (PMSE) organizations. Limitation of the study is based on MEs only. In this light, future research can focus on the evolution of not only small enterprises but also large firms.


Author(s):  
Kalinga Jagoda ◽  
Premaratne Samaranayake

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.


2015 ◽  
Vol 28 (2) ◽  
pp. 243-259 ◽  
Author(s):  
Sue Abdinnour ◽  
Khawaja Saeed

Purpose – The purpose of this paper is to explore how key users’ perceptions (capability, value, timing, and acceptance) toward an Enterprise Resource Planning (ERP) system change from the pre-implementation to the post-implementation phase. The paper also examines how this change differs with varying levels of user involvement in the implementation process and users’ positions in the company. Design/methodology/approach – The authors survey the employees of a major aircraft manufacturing company in the Midwest and analyze the data using repeated measures ANOVA. The authors use time as a within-subject independent variable, and involvement/position at the company as between-subject independent variables. Findings – The results reveal a significant drop in users’ perceptions regarding the capability, value, and implementation timing of the ERP system. However, the perception of acceptance did not change significantly. Furthermore, there were more significant interactions of users’ perceptions with employee position than employee involvement in the implementation process. Research limitations/implications – The study offers a better theoretical understanding of how users’ perceptions regarding an ERP system evolve over time. The use of one company is a limitation of the study, so future research can focus on extending the study in different sectors. Practical implications – Management can design interventions to minimize users’ negative perceptions about the ERP system and increase usage in the post-implementation phase. For example, management can design training customized toward users’ positions in the company. Originality/value – Post-implementation research in the ERP field is rare. Conducting a survey of users’ perceptions allows the authors to take an in-depth look at attitudes toward an ERP system.


2019 ◽  
Vol 43 (5/6) ◽  
pp. 476-489 ◽  
Author(s):  
Chris Niyi Arasanmi

Purpose This study aims to examine the link between supervisor support, transfer motivation and post-training usage of enterprise resource planning (ERP) systems. The study tested the influence of supervisor support and transfer motivation on training transfer in a complex information systems environment. Second, the study tested the mediating effect of transfer motivation in the relationship between supervisor support and training transfer. Design/methodology/approach An online survey method was used to collect data from 170 ERP system users, who had previously attended ERP system training. The descriptive analysis was conducted with SPSS version 24, while Hayes Process Macro was used to test the research model and the mediation analysis. Findings The findings from this study showed that supervisor support and transfer motivation positively influence training transfer. The additional result also confirmed that transfer motivation mediates the relationship between supervisor support and training transfer. Research limitations/implications The study contributes to training theory by specifically analysing the interactions among supervisor support, transfer motivation and training transfer in a complex information system environment. One of the limitations of this study is the cross-sectional design adopted; future studies could improve by using multiple sources of data collection. Practical implications The study highlights the importance of social exchanges in an ERP transfer environment. Originality/value This paper provides a better understanding of the influences of supervisor support and transfer motivation on the transfer of hard skills in a complex environment.


2014 ◽  
Vol 20 (3) ◽  
pp. 480-501 ◽  
Author(s):  
Peter Ekman ◽  
Peter Thilenius ◽  
Torbjörn Windahl

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.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
José Luís Martins ◽  
Carlos Santos

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.


2017 ◽  
Vol 25 (1) ◽  
pp. 37-40

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.


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