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1 – 10 of 15Christian Barth and Stefan Koch
In the last years the penetration of enterprise resource planning (ERP) systems within small, medium and large organizations increased steadily. Organizations are forced to adapt…
Abstract
Purpose
In the last years the penetration of enterprise resource planning (ERP) systems within small, medium and large organizations increased steadily. Organizations are forced to adapt their systems and perform ERP upgrades in order to react to rapidly changing business environments, technological enhancements and rising pressure of competition. The purpose of this paper is to focus on the critical success factors for such projects.
Design/methodology/approach
The paper is based on a literature review and qualitative interviews with CEOs, CIOs, ERP consultants and project managers who recently carried out ERP upgrade projects in their respective organizations.
Findings
This paper identifies 14 critical success factors for ERP upgrade projects. Amongst others, effective project management, external support, the composition of the ERP team and the usage of a multiple system landscape play a key role for the success of the ERP upgrade. Furthermore, a comparison to the critical success factors for ERP implementation projects was conducted, and even though there are many similarities between these types of projects, several differences emerged.
Originality/value
ERP upgrade projects have a huge impact on organizations, but their success and antecedents for it are currently under-researched.
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For Chinese companies that cross-list in Chinese A share and Hong Kong (H share) markets, the H share price has been consistently lower than the A share price by an average of 85…
Abstract
Purpose
For Chinese companies that cross-list in Chinese A share and Hong Kong (H share) markets, the H share price has been consistently lower than the A share price by an average of 85% in recent years. This is puzzling because most institutional differences between the two markets have been eliminated since 2007. The purpose of this study is to explain the puzzle of the price difference of A+H companies.
Design/methodology/approach
Using all A and H share Chinese firms in the period 2007–2013 and a simultaneous equations approach, this study identifies three new explanations for the recent price difference.
Findings
First, utilizing a unique earning quality measure that is directly related to non-persistent components of fair value accounting under International Financial Reporting Standards (IFRS), this study finds that the lower the earnings quality, the lower the H share price relative to the A share price, and hence the greater the price difference. Second, the higher the myopic investor ownership in A share firms, the larger the A share price relative to the H share price. Third, the short-selling mechanism introduced to the A share market since 2010 helps reduce the price difference.
Originality/value
First, this study identifies three new explanations for the puzzle of the AH price difference which remains substantial even after the institutional and accounting standards differences between the two markets were eliminated. Second, we examine the impact of the implementation of fair value accounting under IFRS in an emerging market on the pricing difference of cross-listed shares and reveal that it can induce an unintended negative consequence on the pricing difference of cross-listed shares. Third, this study contributes to the literature on short sales by providing its mitigating role in pricing differences across two different markets. Finally, this study makes improvements in research design, which utilizes a unique measure of earnings quality that is directly related to the implementation of IFRS and a simultaneous equations approach that minimizes endogeneity concern.
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Christian Matt, Mena Teebken and Beril Özcan
Studies on the coronavirus disease 2019 (COVID-19) tracing apps have mostly focused on how to optimize adoption and continuous use, but did not consider potential long-term…
Abstract
Purpose
Studies on the coronavirus disease 2019 (COVID-19) tracing apps have mostly focused on how to optimize adoption and continuous use, but did not consider potential long-term effects of their introduction. This study aims to analyse whether the characteristics of the recent introduction of tracing apps may negatively impact individuals' attitudes and intentions to adopt future tracking technology.
Design/methodology/approach
In an online experiment across three countries (Australia, Germany, UK), the authors measured how perceived benefits of COVID-19 tracing apps as well as specific government and campaign-related factors affect privacy concerns, attitude towards future tracking apps and intention to adopt. The authors manipulated the type of provider (governmental vs private) and the type of beneficiaries of the future tracking technology app (the individual alone or also the public) as determinants of adoption.
Findings
The authors find that privacy concerns towards the COVID-19 tracing apps negatively impact attitude and intention to adopt future tracking apps. Future adoption is more likely if the app is provided by the government, whereas additional benefits to the public do not positively stimulate adoption. Second, the study analyzed different factors, including perceptions on governments and the app introduction, as well as perceived benefits.
Originality/value
Taking the introduction of COVID-19 apps in different countries as a basis, the authors link both perceived benefits and contextual factors to privacy concerns, attitudes towards and intention to adopt the related technology in the future. The authors hereby clarify the responsibility of governmental actors who conduct large-scale technology introductions for the future diffusion of related technologies.
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