Trustworthiness of digital records in government accounting system to support the audit process in Botswana

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Olefhile Mosweu ◽  
Mpho Ngoepe
Keyword(s):  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Accounting System ◽  
Audit Process ◽  
Content Type ◽  
Record Keeping ◽  
Erp System ◽  
The Public ◽  
Government Accounting ◽  
The Government

Purpose The purpose of this study is to explore how the trustworthiness of digital records generated in an enterprise resource planning (ERP) system known as the government accounting and budgeting system (GABS) is maintained to support the audit process in the public sector of Botswana. Design/methodology/approach This qualitative study used modern archival diplomatics as a theoretical framework to examine the procedures for authenticating digital accounting records in GABS to support the audit process in Botswana. Data were collected through interviews and documentary reviews. Findings The study established that although GABS is not a record-keeping system, it generates digital records. In the absence of procedures, auditors rely on social and technical indicators (system application controls) to authenticate records. Research limitations/implications The findings of the study are limited to the case study and cannot be generalised to other organisations. Practical implications The findings of the study can inform the necessary measures that can be taken to ensure that digital records generated in ERPs are maintained authentic to support financial auditing processes. In addition, the paper also presents differing approaches by records managers, auditors and information technology specialists to evaluate the authenticity of records in digital systems, thus contributing to the literature about professional allies and competitors to archivists and records managers. Originality/value This paper provides empirical evidence from an original study.

scholarly journals Institutional change of cloud ERP implementation in the public sector

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nizar Mohammad Alsharari
Keyword(s):  
Public Sector ◽  
Case Studies ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Transformation Process ◽  
Decision Makers ◽  
Erp Implementation ◽  
Content Type ◽  
Erp System ◽  
The Public

Purpose This study aims to explain the transformation process from using regular enterprise resource planning (ERP) system into implementing Cloud ERP system in the UAE public sector. Design/methodology/approach The study uses a qualitative case study and analyzes the primary evidences from in-depth interviews with the case organization’s personnel. It conducts a thematic analysis of the interviews’ findings. Furthermore, the study uses secondary and tertiary resources from published sources comprising the case organization’s website and previous studies. Findings The findings demonstrated that the transformation process to Cloud ERP could result in different practical benefits in an organization’s controlling system, cost reduction and profitability. Conversely, results revealed that the effectiveness of implementing cloud ERP is dependable on the provider’s professionalism; hence resulting in issues related to minimized organizational independence. In addition, the paper’s findings provide evidenced clarifications about the controversial misconceptions of Cloud ERP’s privacy issues. Research limitations/implications The paper is exposed to the regular case studies limitations, as the study is a qualitative research studying one case company. Thus, the study findings should be strengthened by future quantitative researches on more companies with implying more statistical analysis. Practical implications The paper has important implications for practitioners and decision-makers, as it presents significant and reality-based information about Cloud ERP implementation’s benefits and drawbacks. It thus enhances decision-makers’ ability to make an appropriate and suitable decision about adopting the Cloud ERP in the public sector. Originality/value As Cloud ERP is still emerging, this study is one of the very few case studies that discuss and present some experienced benefits and issues related to Cloud ERP implementation in UAE Government. This study also uses transformation theory to analyze the data.

FACTORS INFLUENCING THE ADOPTION AND IMPLEMENTATION OF ENTERPRISE RESOURCE PLANNING (ERP) SYSTEM IN THE SMES SECTOR

2017 ◽  
Vol 2 (1) ◽  
pp. 62 ◽  
Author(s):  
James Kiarie ◽  
Mr. Walter Wanyama
Keyword(s):  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Target Population ◽  
Sustainable Competitive Advantage ◽  
Erp Systems ◽  
Internal Factors ◽  
Erp System ◽  
Factors Influencing ◽  
Adoption And Implementation ◽  
The Government

Purpose: The purpose of this study was to investigate the factors that influence ERP systems adoption and implementation in SMEs in Kenya.Methodology: The research adopted a descriptive design. The target population was 4560 SMEs in Kenya. A sample size of 87 SMEs was selected. The respondents were identified through probability sampling in the form of stratified sampling.  The collection of data was conducted through the use of questionnaires and thereafter data coding was done then followed by data presentation via graphs, tables as well as pie charts. These were then analyzed through both descriptive statistics (frequencies and means as well as inferential statistics (correlations).Results: The findings revealed that organization resources bring about success of ERP related organization change. The findings on the influence of internal factors on ERP system implementation revealed that indeed the internal factors influencing the adoption of ERPs in SMEs in Kenya include; the top management of SMEs, project team constitution as well as the above average knowledge requirements.Unique contribution to theory, practice and policy: The study recommends that SMEs in Kenya need to put into consideration, continuous introduction of ERP systems. Additionally, the study recommends that the government regulations as well as the other external factors should be aligned in a way that ensures that there is room for companies to explore means of adopting and implementing ERP systems so as to be able attain sustainable competitive advantage.

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.

User perceptions towards an ERP system

2015 ◽  
Vol 28 (2) ◽  
pp. 243-259 ◽  
Author(s):  
Sue Abdinnour ◽  
Khawaja Saeed
Keyword(s):  
Enterprise Resource Planning ◽  
Repeated Measures ◽  
Implementation Process ◽  
Resource Planning ◽  
Future Research ◽  
Theoretical Understanding ◽  
Content Type ◽  
Implementation Phase ◽  
Erp System ◽  
Aircraft Manufacturing

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.

Cloud computing and ERP assimilation in the public sector: institutional perspectives

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nizar Mohammad Alsharari
Keyword(s):  
Cloud Computing ◽  
Organizational Culture ◽  
Public Sector ◽  
Institutional Logics ◽  
Institutional Work ◽  
Content Type ◽  
Erp System ◽  
The Public ◽  
The Government

Purpose This study aims to explore the influence of contingent factors on the assimilation of the cloud enterprises resources plan (ERP) system in the UAE’s public sector. It explains the relationship between institutional logics and institutional work while implementing ERP-based cloud computing (CC) to transform the government. Design/methodology/approach This study uses qualitative methods and an interpretive approach to provide an in-depth explanation for a detailed case study in the public sector. The institutional logics framework has been used to inform the integration between ERP system and CC in the public sector case. Findings Findings show that the UAE public sector could align institutional work processes with the inbuilt logics of ERP-based CC, resulting in successful assimilation of the cloud version. This study concludes that institutional pressures in highly institutionalized environments will generate organizational responses, but those responses are dependent upon and influenced by aspects of organizational culture. This study found that the organizational culture has led to a radical change by implementing the cloud ERP system and institutionalizing its usage toward transforming government. Moreover, ERP assimilation is the extent to which an organization has developed from understanding the ERP system’s functionalities to mastering and deploying them in their processes. Research limitations/implications This study has important implications and contributions to the literature in three ways. First, this study examines an understudied topic, the interaction between CC and institutional logics. Second, this study contributes to the public sector research by providing a fine-tuned interpretation of the organization’s strategic behavior in response to a new information technology (IT) trend. Finally, this study also focuses on this new trend of CC which can influence the global IT industry, and it is worthy of being considered. Originality/value Explanatory case study research has a value to the public sector that one might be discovering new phenomena while analyzing the public sector case. The implementation of cloud ERP is one of the best methods of integrating technology with the public sector’s organizational, technical, economic, social, cultural and other environmental domains.

Work transformation following the implementation of an ERP system

2016 ◽  
Vol 28 (4) ◽  
pp. 206-223 ◽  
Author(s):  
Silvio Carlo Ripamonti ◽  
Laura Galuppo
Keyword(s):  
Focus Groups ◽  
Enterprise Resource Planning ◽  
Technology Implementation ◽  
Work Organization ◽  
Resource Planning ◽  
Process Efficiency ◽  
Activity Systems ◽  
Content Type ◽  
Upper Management ◽  
Erp System

Purpose The purpose of this study is to introduce the Human Resources (HR) module of the SAP suite in the Italian branch of a leading multinational pharmaceutical company. This study can be re-conducted within the interpretive tradition of information technology studies focusing on the attempt to understand and describe how software users in the HR department interpreted the enterprise resource planning (ERP) technology, how they changed their work practices and the changes that occurred in organizational discourses and meanings alongside the process. Design/methodology/approach The case study/intervention took start with the impulse of the Italian HR department manager, who was struck by the way that the ERP system technology implementation was affecting work life of the employees in the department. This research/intervention used interviews, focus groups and internal documents as sources of data. The authors conducted and analyzed 20 narrative interviews and 3 focus groups with middle managers, and they analyzed about 120 pages of internal memos. Findings The implementation of ERP systems is almost invariably accompanied by great expectations of increased process rationalization, efficiency and cost-effectiveness, and upper managers’ discourses make large use of what Engeström et al., 2010 have called process efficiency rhetoric. But the ERP technology, most likely, will neither revolutionize management nor will it become a “complete calculation machine” that runs an entire work organization (Quattrone and Hopper, 2005, p. 731). Originality/value The implementation of the ERP system has caused conflicts and disturbances, aggravating contradictions that already existed between activity systems and introducing new types of contradictions. Pre-existent contradictions become clearer; there is a stronger interconnection between activity systems. The individual agents could experiment an expansion in their activities if only they will initiate a movement of expansive learning and if they are not prevented from doing so by coercive control. The natural expansion of the subjects’ scope of activity and horizons of possibilities could be sustained by the ERP technology if it is not used as a tool for domination and if the upper management does not try and separate what cannot in actuality be separated: The actors’ capabilities of improvised learning, which makes the institution of a new mode of the activity possible, and their capacity to assume collective control of the meaning and direction of the transformation of the activity. ERPs are technologies that can naturally bring transformations in the activity system and networks where they are introduced, but in some cases, they can easily and in a non reflective manner be intended as tools for oppression by the upper management.

scholarly journals Enterprise resource planning and customer relationship management value

2017 ◽  
Vol 117 (8) ◽  
pp. 1612-1631 ◽  
Author(s):  
Pedro Ruivo ◽  
Tiago Oliveira ◽  
André Mestre
Keyword(s):  
Customer Relationship Management ◽  
Enterprise Resource Planning ◽  
System Integration ◽  
Process Integration ◽  
Resource Planning ◽  
Business Value ◽  
Customer Relationship ◽  
Content Type ◽  
Erp System ◽  
Crm System

Purpose The purpose of this paper is to develop and test a theoretical model to measure the impact of enterprise resource planning (ERP) and customer relationship management (CRM) systems and moderating relationships of system and process integration on business value. Design/methodology/approach ERP and CRM systems are analysed with the resource-based view theory and measured by their impact on business value, having in consideration the moderation of system and process integration. The model was tested and analysed with data collected by Microsoft, from firms that have adopted both ERP and CRM systems in their organisation. Findings ERP system is found to be an important asset to business value, but CRM systems’ impact on business value is found to be not significant. System integration as moderator of ERP or CRM system is found to be not significant but has a positive and significant impact on business value. For process integration, the study finds that it is significant only when moderating the CRM system variable. Research limitations/implications The model shows that the moderating effects of system and process integration are important variables for understanding the joint business value of ERP and CRM. Practical implications Adopting an ERP system and ensuring system integration provides a direct impact on business value. In order for a CRM system to have a positive impact on business value, process integration with ERP system must be ensured. Originality/value This study provides new knowledge on how ERP and CRM systems used together may positively influence value from IT investments, and how systems integration and process integration provide business value.

Training effectiveness in an enterprise resource planning system environment

2019 ◽  
Vol 43 (5/6) ◽  
pp. 476-489 ◽  
Author(s):  
Chris Niyi Arasanmi
Keyword(s):  
Enterprise Resource Planning ◽  
Supervisor Support ◽  
Resource Planning ◽  
Training Transfer ◽  
Content Type ◽  
Erp System ◽  
System Environment ◽  
Complex Information ◽  
The Relationship ◽  
And Training

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.

Interactive visual analysis of anomalous accounts payable transactions in SAP enterprise systems

2016 ◽  
Vol 31 (1) ◽  
pp. 35-63 ◽  
Author(s):  
Kishore Singh ◽  
Peter Best
Keyword(s):  
Enterprise Resource Planning ◽  
Visual Analytics ◽  
Visual Analysis ◽  
Resource Planning ◽  
High Volume ◽  
Accounting Fraud ◽  
Erp Systems ◽  
Audit Process ◽  
Content Type ◽  
Accounts Payable

Purpose – The purpose of this paper is to demonstrate the technical feasibility of implementing multi-view visualization methods to assist auditors in reviewing the integrity of high-volume accounting transactions. Modern enterprise resource planning (ERP) systems record several thousands of transactions daily. This makes it difficult to find a few instances of anomalous activities among legitimate transactions. Although continuous auditing and continuous monitoring systems perform substantial analytics, they often produce lengthy reports that require painstaking post-analysis. Approaches that reduce the burden of excessive information are more likely to contribute to the overall effectiveness of the audit process. The authors address this issue by designing and testing the use of visualization methods to present information graphically, to assist auditors in detecting anomalous and potentially fraudulent accounts payable transactions. The strength of the authors ' approach is its capacity for discovery and recognition of new and unexpected insights. Design/methodology/approach – Data were obtained from the SAP enterprise (ERP) system of a real-world organization. A framework for performing visual analytics was developed and applied to the data to determine its usefulness and effectiveness in identifying anomalous activities. Findings – The paper provides valuable insights into understanding the use of different types of visualizations to effectively identify anomalous activities. Research limitations/implications – Because this study emphasizes asset misappropriation, generalizing these findings to other categories of fraud, such as accounts receivable, must be made with caution. Practical implications – This paper provides a framework for developing an automated visualization solution which may have implications in practice. Originality/value – This paper demonstrates the need to understand the effectiveness of visualizations in detecting accounting fraud. This is directly applicable to organizations investigating methods of improving fraud detection in their ERP systems.

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.

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