This study investigates the effects of enterprise resource planning systems adoption on Intangible performance of a firm. Specifically, the role of informal management control systems is investigated as mechanisms which mediate the effect of enterprise resource planning systems adoption on intangible performance of a firm.The empirical analyses of this study are based on survey data drawn from 4 companies that were collected by questionnaire. This study test our structural equation model using the multivariate statistical method Partial Least Squares (PLS) .The findings of this study demonstrate that informal types of management control systems do not mediate the positive effect between enterprise resource planning systems adoption and Intangible performance. These results are very important because the evidence on the joint roles of enterprise resource planning systems and management control system on improving the firm performance is very limited in prior literature. The results of this study show that the use of enterprise systems results in improved firm performance in the long run, and that more formal than informal types of management controls help firms achieve future performance goals.
IMPACT OF ENTERPRISE RESOURCE PLANNING SYSTEMS ON THE ACCOUNTING INFORMATION RELEVANCE AND FIRM PERFORMANCE