Enterprise Resource Planning Systems and XBRL Reporting Quality

2021 ◽  
Author(s):  
Feng Guo ◽  
Xin Luo ◽  
Patrick Wheeler ◽  
Liu Yang ◽  
Xinlei Zhao ◽  
...  
Keyword(s):  
Enterprise Resource Planning ◽  
Reporting Quality ◽  
Resource Planning ◽  
Erp Systems ◽  
Erp Implementation ◽  
Erp System ◽  
Enterprise Resource Planning Systems ◽  
Negative Effect ◽  
Reporting Environment

Enterprise resource planning (ERP) systems are indispensable for a majority of larger and midsize firms, and have changed the way accounting information is collected, stored, processed, and disseminated. Although most ERP systems integrate an eXtensible Business Reporting Language (XBRL) component in their core modules, little research has examined how ERP systems affect the quality of XBRL filings. Using unique data from branch-level ERP implementation, we find that the degree of ERP adoption among a firm’s branches is negatively associated with the firm’s XBRL filing errors and positively associated with XBRL reporting comparability, which in turn facilitates external users’ access to the firm’s XBRL filings in the SEC’s EDGAR. These results suggest that ERP systems improve XBRL reporting quality.  Moreover, our results indicate that ERP can mitigate the negative effect of extension taxonomies on XBRL reporting quality, which highlights the importance of the ERP system in a complicated XBRL reporting environment.

Socio-Technical Change Perspective for ERP Implementation in Large Scale Organizations

2018 ◽  
pp. 2975-2987 ◽  
Author(s):  
Jessy Nair ◽  
D. Bhanusree Reddy ◽  
Anand A. Samuel
Keyword(s):  
Organizational Change ◽  
Enterprise Resource Planning ◽  
Large Scale ◽  
Resource Planning ◽  
Business Environment ◽  
Erp Systems ◽  
Erp Implementation ◽  
Firm Level ◽  
Erp System ◽  
Technical Theory

Organizations require to enhance their firm level resources to compete in turbulent business environment. Strategic application systems, such as an Enterprise Resource Planning (ERP) System is one such resource technology that centralizes the database of the organization to enable a seamless view of the organization. However, implementation of ERP systems in organizations has not been a success story for many. ERP systems implementation brings about large scale organizational change and hence it becomes essential for stakeholders to have a reference framework for planning for various dimensions of the organization. Hence this chapter applies a General Morphological Analysis(GMA) to identify the most suitable theory to analyse ERP implementation. Socio technical theory with Leavitt's diamond model was analysed as most appropriate since they are based on the of premises organizational change at firm level. Socio technical organizational change model will enable stakeholders to analyse resources required for core dimensions of the organization for ERP implementation.

An Investigation of Enterprise Resource Planning Implementation in a Small Firm

2013 ◽  
pp. 57-80
Author(s):  
Magdy Abdel-Kader ◽  
Thu Phuong Nguyen
Keyword(s):  
Decision Making ◽  
Small Firm ◽  
Enterprise Resource Planning ◽  
Implementation Process ◽  
Resource Planning ◽  
Erp Systems ◽  
Erp Implementation ◽  
Erp System ◽  
Small Organizations ◽  
Selection Processes

Enterprise Resource Planning (ERP) systems have been recognized as complex and costly, which limited their implementation in large organizations. However, an increasing number of small organizations have recently gained interest in this system. This paper investigates the implementation process of ERP in a small firm. The investigation focused on two perspectives of ERP implementation: successes achieved and problems encountered. Despite many problems encountered in the firm, the ERP system still exists. This gives evidence that small organizations are more flexible and motivated to adapt to change and implement an ERP system. Most problems were encountered at early stages of implementation, which can be minimized if deliberate decision making of ERP implementation and proper selection processes were in place. Further, ERP is a good solution for small organizations if they are able to build a relevant in-house system.

Evaluating the Usability Maturity of Enterprise Resource Planning Systems

2020 ◽  
pp. 171-199
Author(s):  
Kelvin Kabeti Omieno
Keyword(s):  
Software Quality ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
User Performance ◽  
Erp Systems ◽  
Quality Model ◽  
Quality Models ◽  
Erp System ◽  
Enterprise Resource Planning Systems ◽  
Software Quality Models

The enterprise resource planning (ERP) system is a complex and comprehensive software that integrates various enterprise functions and resources. Although ERP systems have been depicted as a solution in many organizations, there are many negative reports on ERP success, benefits, and effect on user performance. Previous research noted that there is a lack of knowledge and awareness of ERP systems and their overall value to ERP organizations. ERP systems have been widely studied during the past decade; yet they often fail to deliver the intended benefits originally expected. One notable reason for their failures is the lack of understanding in user requirements. There are many studies conducted to propose software quality models with their quality characteristics. However, there is currently no dedicated software quality model that can describe usability maturity and involve new features of ERP systems. This chapter proposes a framework for evaluating the usability maturity as a quality attribute of ERP systems.

Federated Enterprise Resource Planning Systems

2007 ◽  
pp. 290-305 ◽  
Author(s):  
N. Brehm ◽  
D. Lübke ◽  
J. Gómez
Keyword(s):  
Web Services ◽  
Enterprise Resource Planning ◽  
System Development ◽  
Resource Planning ◽  
Erp Systems ◽  
Erp System ◽  
Business Applications ◽  
Enterprise Resource Planning Systems ◽  
Software Product ◽  
Standard Software

Enterprise resource planning (ERP) systems consist of many software components, which provide specific functionality. As ERP systems become more complex, the financial expenditures that are associated with the application of such systems dramatically increase. Furthermore, ERP system development of nowadays is product-oriented and coordinated by only one instance at any one time. Consequently, each product has a separate data model, which is the basis for the integration of various types of business applications. Based on this fact, the selection of the covered functional enterprise sectors as well as the implemented functions is controlled by the respective vendor, too. Thus, enhancements and modifications of the standard software product are incumbent upon the software vendors. A cross-vendor standardization of data models for ERP systems and the establishment of unified architectural model, however, would change this situation. The new idea is to develop a novel ERP system architecture, which facilitates an overall reusability of individual business components (BC) through a shared and non-monolithic architecture based on Web services. The presented approach uses Web services to wrap up ERP components that are provided within a distributed system, which appears as an ERP community and serves as a vendor-independent platform.

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 A Modern Socio-Technical View on ERP-Systems

2010 ◽  
pp. 693-704
Author(s):  
Jos Benders ◽  
Ronald Batenburg ◽  
Paul Hoeken ◽  
Roel Schouteten
Keyword(s):  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Organization Design ◽  
End Users ◽  
Planning Systems ◽  
Erp Implementation ◽  
Technical Design ◽  
Erp System ◽  
Enterprise Resource Planning Systems ◽  
Design Perspective

This chapter sketches an Organization Design perspective called “Modern Socio-technical Design”, and subsequently discusses the implementation of Enterprise Resource Planning Systems from this perspective. The authors argue that the praxis of ERP-system implementation is often at odds with socio-technical insights, leading to various problems that ERP-end users are confronted with. These tensions may not be inevitable, but simply result from taken-for-granted organization assumptions underlying ERP-implementation praxis. The sociotechnical insights are intended to help practitioners reflect on ERP-implementation praxis, and discuss to what extent an ERP-system is appropriate and if so, where socio-technically inspired choices may be made within configuration processes.

Market Reaction to ERP Implementation Announcements

2001 ◽  
Vol 15 (1) ◽  
pp. 3-18 ◽  
Author(s):  
David C. Hayes ◽  
James E. Hunton ◽  
Jacqueline L. Reck
Keyword(s):  
Positive Reaction ◽  
Enterprise Resource Planning ◽  
Capital Market ◽  
Market Value ◽  
Resource Planning ◽  
Market Response ◽  
Business Organizations ◽  
Erp Systems ◽  
Erp Implementation ◽  
Erp System

The objective of this research is to examine how the capital market responds when a firm announces that it plans to implement an enterprise resource planning (ERP) system. This is the first study to investigate the extent to which ERP systems are deemed to add market value to business organizations. Study findings indicate an overall positive reaction to initial ERP announcements. Further analyses suggest that the reaction is most positive for small/healthy firms. Finally, the market response to larger ERP vendors, as reflected by PeopleSoft and SAP, is significantly more positive than to smaller ERP vendors.

Enterprise Resource Planning Systems

2010 ◽  
pp. 105-114
Author(s):  
Alok Mishra
Keyword(s):  
Information Technology ◽  
Competitive Advantage ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Erp Systems ◽  
Planning Systems ◽  
Erp System ◽  
Sustained Competitive Advantage ◽  
Enterprise Resource Planning Systems ◽  
The World

In the age of globalization, organizations all over the world are giving more significance to strategy and planning to get an edge in the competition. This chapter discusses the Enterprise Resurce Planning (ERP) systems effects and strategic perspectives in organizations. These are significant how information technology and ERP together facilitate in aligning the business in such a way so that it should lead to excellent productivity. It further explores in what ways effects of ERP system in organizations can provide sustained competitive advantage.

ERP Implementation in Higher Education

2012 ◽  
pp. 128-156
Author(s):  
Adekunle Okunoye ◽  
Mark Frolick ◽  
Elaine Crable
Keyword(s):  
Higher Education ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Organizational Dynamics ◽  
Erp Systems ◽  
Erp Implementation ◽  
Erp System ◽  
Organizational Issues ◽  
Standard Information ◽  
System Selection

Enterprise Resource Planning (ERP) systems long have been known as systems that bring integration to numerous business activities within complex organizations. However, in today’s contemporary organizations, ERP systems are becoming a standard information system, irrespective of size and nature of the business. This case focuses on the implementation of an ERP system in higher education. The case covers the key stages of implementation. Particular emphasis is placed on the selection of the ERP system and the organizational dynamics involved. The implementation of the first two modules and the views of users are discussed. The depth of the case can enable managers to understand the complexity of an ERP system selection and the organizational issues involved. The analysis of the case sheds light on the activities involved in ERP projects and what to expect during the implementation stage.

scholarly journals Enterprise Resource Planning Systems for Project-Based Firms: Benefits, Costs & Implementation Challenges

2012 ◽  
Vol 4 (1) ◽  
pp. 85 ◽  
Author(s):  
Yajun Zeng ◽  
Yujie Lu ◽  
Miroslaw Skibniewski
Keyword(s):  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Costs And Benefits ◽  
Erp Systems ◽  
High Stakes ◽  
Implementation Challenges ◽  
Erp System ◽  
Industry Standard ◽  
Enterprise Resource Planning Systems ◽  
Functional Areas

Enterprise Resource Planning (ERP) systems are configurable enterprise-wide information system packages that integrate information and information-based processes within and across functional areas in an organization. They have been widely adopted in many organizations and accepted as a de facto industry standard for the replacement of legacy systems. This paper analyzes and presents the costs and benefits of ERP systems for project-based industries, which  have lagged behind other major industries in adopting ERP systems due to their project-centric nature and the high stakes involved in ERP implementation. The challenges during the process of ERP implementations are also identified as part of the effort to understand the implied costs of an ERP system. The evidence of the costs and benefits are drawn from previous studies and the analysis of the prevailing working practices in project-based firms. The classification of the costs and benefits constitutes a cost and benefit taxonomy which can be used to enable executives in project-based firms to make informed decisions on their ERP system investments.

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