scholarly journals The effects of accounting benefit, ERP system quality and management commitment on accountants’ satisfaction

Accounting ◽  
2021 ◽  
pp. 127-136
Author(s):  
Thanh Hung Nguyen ◽  
Quynh Trang Nguyen ◽  
Le Dinh Hoang Vu

Enterprise Resource Planning (ERP) systems are the largest software packages of information systems adopted by many organizations all over the world. The utilization of ERP systems has been considered as a key determinant of competitive advantages. The main objective of the present study is to propose a model of the accountant’s satisfaction in using enterprise ERP systems. Data were collected by using a questionnaire survey of almost 225 accountants working from 42 large Vietnamese construction firms. The results show that accounting benefits, ERP system quality and management commitment had significant effects on accountant’s satisfaction in the ERP environment. The study also indicate that the management commitment had an impact on ERP system quality and ERP system quality had a positive relationship with accounting benefits as well. Based on these findings, implications for managers in Vietnamese construction firms in providing accounting information quality are discussed.

2021 ◽  
Vol 17 (4) ◽  
pp. 69-84
Author(s):  
Godwin Banafo Akrong ◽  
Yunfei Shao ◽  
Ebenezer Owusu

Globally, governments are taking steps to help them increase their income generation margin by implementing tax administrative ERP systems. However, the impacts on the internal system users of these ERP system quality features have not drawn the attention needed. This study, therefore, examines the relationship between the information systems' (IS) quality and individual impact using the theoretical foundation of the DeLone and McLean IS success model and, secondly, addresses the interrelationships between the quality constructs of information systems (IS). The authors also used the structural equation modeling technique of partial least squares to evaluate and analyze the data. The results show that system quality, the information quality, and the service quality characteristics of the tax administrative ERP system have a strong positive impact on the success of the IS at the individual level. There is also a positive relationship between the information systems' (IS) quality construction. The results provide additional empirical observations and consequences for management.


2020 ◽  
Vol 10 (1) ◽  
pp. 282-293
Author(s):  
Ford Lumban Gaol ◽  
Intan Puryasana ◽  
Tokuro Matsuo

AbstractThis study is aimed to analyze success of the Enterprise Resource Planning (ERP) System Merging in Chemical Company Singapore that acquired two companies. The success component of ERP system success is using DeLone and McLean success model with qualitative method. The research methodology used detail interview with project implementation team, ERP consultants (8 informants) to get more detail from ERP system merging with information and collected supporting data from the ERP system itself. The result shows that ERP System Merging succeed to increase the system quality of Chemical Company which acquired two companies into one ERP system. It was depicted by the increment of easiness on using the system. The information much more integrated and accurate after the ERP system merging. Meanwhile service quality was increased because of all incidents now monitored in one efficient log system and handled by experienced IT application support team.


2014 ◽  
Vol 27 (4) ◽  
pp. 45-65 ◽  
Author(s):  
Ali Zare ◽  
Ahad Zare Ravasan

Implementing enterprise resource planning systems is a sophisticated, lengthy and costly process which tends to face serious failure. Thus, it is essential to perform the success assessment at the post-implementation stage of an ERP project to evaluate how much the system has succeeded in achieving its predetermined objectives. This paper proposes a practical and extended framework for assessing a firm's ERP post-implementation success. The factors contributing to the post-implementation success assessment have been adapted from the original model of Ifinedo et al. (2010) encompasses service quality, system quality, information quality, individual impact, workgroup impact, and organizational impact surrogates. Also, a new surrogate of inter-organizational impact proposed in this research. Using this model, the firm's ERP system success can be determined and the required improvement projects can be proposed to promote the success level. The proposed model is then applied to a real international company in the field of manufacturing and supplying turbines to measure the firm's ERP post-implementation success. Finally, the results of the assessment are discussed.


Author(s):  
Leonidas Hatzithomas ◽  
Ioannis Stamelos ◽  
Thomas Fotiadis ◽  
John Mylonakis

The present research examines the success of Enterprise Resource Planning (ERP) systems in Greece, employing Delone and McLean’s model. The questionnaires of the study were e-mailed to the 1,049 largest organizations based on turnover and assets. The final research sample consists of 105 Greek enterprises. The list of organizations was compiled by using the Index of Companies and Products Directory (ICAP). Results show that users have more positive attitude towards system quality and information quality and less positive attitude towards service quality. Moreover, users believe that ERP systems enhance their performance and can contribute to the control of management. Furthermore, present paper proved that D&M model constitutes a causal model with the exception of the variable of system use that is only related to user satisfaction, and ERP system quality.The findings of this research trigger many theoretical and managerial implications and create lots of potential for future research in the fields of Information Systems, Management, and Marketing.


Author(s):  
Ahad Zare Ravasan ◽  
Ali Zare ◽  
Seyed Mojtaba Hosseini Bamakan

Enterprise resource planning implementation is a costly project that tends to face serious challenges. Thus, it is essential to perform the success assessment at the post-implementation stage of an ERP project to evaluate how much the system has succeeded in achieving its predetermined objectives. This chapter proposes an extended framework for assessing a firm's ERP post-implementation success. The factors contributing to the success assessment have been adapted from the original model of Ifinedo et al., which encompasses service quality, system quality, information quality, individual, workgroup, and organizational impact surrogates. Also, a new surrogate of inter-organizational impact proposed in this research. Using this model, the firm's ERP system success can be determined and the required improvement projects can be proposed to promote the success level. The proposed model is then applied to a real international company in the field of manufacturing and supplying turbines to measure the firm's ERP post-implementation success. Finally, the results of the assessment are discussed.


Author(s):  
Ahed Abugabah ◽  
Louis Sanzogni ◽  
Osama Alfarraj

Purpose – The purpose of this paper is to evaluate the impacts of enterprise resource planning (ERP) systems on user performance (UP) in higher education institutions with a view to better understanding the ERP phenomenon in these institutions, and to determine whether or not these systems work well in such a complex environment. Design/methodology/approach – A quantitative methodology was used in this study and data were collected by means of a written questionnaire. Measurement items used in the operationalization of the study instrument were adopted from relevant prior research. Findings – The findings indicated that system quality, task technology fit and information quality are the most important factors that lead to better end UP. The provides evidence of the appropriateness of extending IS models as a useful way to give more powerful insights into user aspects and system impact. Research limitations/implications – Although the study factors explained a large portion of the variance in UP, there is a part of the variance that still remains unexplained. Practical implications – Vendors and designers must consider user needs and concerns in the design of ERP packages. Understanding user characteristics and their interaction will lead to better benefits. For example, if ERP users are predominantly individuals with little computer experience, the system designers should invest more in making the systems easier to use to facilitate more system impacts and benefits. Originality/value – There has been a general lack of awareness about the importance of evaluating ERP systems from a user perspective. Rather, the main focus of previous studies was either on critical factors and implementation issues and/or on user acceptance and satisfaction. This study underscores the importance of this issue and presents some insights into the benefits of ERP systems in higher education by taking lessons from IS theory in general.


2017 ◽  
Vol 11 (3) ◽  
pp. 306-342 ◽  
Author(s):  
Mona Althonayan ◽  
Abraham Althonayan

Purpose Enterprise resource planning (ERP) systems are complex and comprehensive software designed to integrate business processes and functions. Despite the difficulties and risk, the adoption of ERP systems is expanding rapidly. Universities make large investments in information systems and expect positive impacts. However, universities are facing serious challenges in implementing new technology. Therefore, this research aims to evaluate the impact of ERP systems on higher education (HE) from the perspective of stakeholders’ performance. Design/methodology/approach This research paper conducted a case study of an ERP system in a Saudi university to explore the impact of ERP system on the performance of the system’s stakeholders among the university’s employees. Findings The system quality factors (flexibility, compatibility, availability of right data, availability of currency, ease of use and timeliness) were found to affect performance positively, as were service quality factors (tangibility, reliability, responsiveness and assurance). This research further found that factors from pre-implementation, implementation and post-implementation phases had a direct effect on stakeholders’ performance. Research limitations/implications Future research would be useful during the maturity phase to include all stakeholders in several Saudi universities. In addition, more research can be beneficial to test the applicability of the impact of the ERP system on stakeholders’ performance in other public sector organisations and in the private sector. Practical implications The results suggest that organisations in general and HE institutions in particular should focus on the early stages and the implementation phase if they wish to achieve high standards of stakeholder performance. Originality/value This research makes a novel contribution by attempting to evaluate the impact of service quality on stakeholder performance in the ERP environment. The contribution uses service quality as a dimension consisting of four factors – reliability, assurance, tangibility and responsiveness. All four factors were found to be significant on ERP stakeholders’ performance.


2020 ◽  
Vol 16 (4) ◽  
pp. 17-38
Author(s):  
Mahd M. Alzoubi ◽  
Dallas H. Snider

Enterprise resource planning (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 users' requirements. This study was designed to understand the relative importance of system quality, information quality, service quality, and their influence on ERP users in the Middle East. The dependent variable individual impact was used to represent the ERP success at the individual level of analysis. The results from this study were compared to the results attained by Petter et al. in their 2008 analysis of North American ERP users. In addition, the moderating effect of users' characteristics on the individual impact variable was examined along an investigation of the items' reliability, internal consistency, convergent, and discriminant validity. Assessing the level of impact from users may help organizations assess the impacts of ERP users' performance and productivity and create training to improve attitudes toward ERP systems.


Kybernetes ◽  
2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Ouiddad ◽  
Chafik Okar ◽  
Razane Chroqui ◽  
Imane Beqqali Hassani

Purpose An enterprise resource planning (ERP) system is commonly used for automating operational processes and enhancing their efficiency inside a company. In the recent years, the increasing development of ERP technologies has increased their impacts on decision-making. Such impact can no longer be underestimated. The purpose of this study was to evaluate the impacts of ERP systems on the improvement of decision-making quality inside large Moroccan companies. Design/methodology/approach Based on the DeLone and McLean information systems success model and by adopting a quantitative approach, survey data were collected through questionnaires. The established questionnaires were distributed to 104 decision-makers who use ERP systems. To test the developed research model, structural equation modeling based on the partial least squares method was used. Findings The findings of the present investigation showed that information and system quality had a positive impact on the overall user’s experience with the ERP system, whereas service quality had a negative impact on it. This influenced the quality of decision-making. The results also showed that the model used has sufficient and adequate convergent and discriminant validities, as well as sufficient reliability. Originality/value To the best of authors’ knowledge, this is the first empirical study that evaluates the effect of ERP systems on improving the quality of decision-making in Morocco. The results provide interesting theoretical and managerial implications.


2014 ◽  
Vol 933 ◽  
pp. 860-868
Author(s):  
Muneam Zamzeer Al-Magsoosi

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.


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