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1 – 10 of over 4000Malik Abu Afifa, Isam Saleh and Hien Vo Van
Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace…
Abstract
Purpose
Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace technology (AET) influence the intention to accept an enterprise resource planning (ERP) system in Jordanian companies. It also analyses the influence of the intention to accept ERP system on ERP system adoption. More crucially, the current research fills a gap in earlier investigations by exploring the influence of adopting an ERP system on accounting information quality moderated by a company size.
Design/methodology/approach
This research seeks to provide evidence about the study context from Jordanian companies, as the research population and sample consist of all companies listed on the Amman Stock Exchange in 2022 (totally 170 companies). This signifies that the research method is a complete survey of the study population. The core data were collected using an online survey via Google Forms. It was emailed to the selected companies’ chief financial officers. Because each company received one online survey questionnaire, this unit of analysis is a company. Finally, 141 questionnaires were returned, reflecting an 82.94% response rate.
Findings
Empirically, the findings reveal that PU, PE and AET influence the intention to accept an ERP system, and that there is a positive relation between the intention to accept an ERP system and ERP system adoption. Furthermore, ERP system adoption positively influences relevance and faithful representation of accounting information moderated by company size.
Originality/value
This research adds to the accounting information quality literature by investigating the direct influence of ERP system adoption. Furthermore, the findings show the effectiveness of ERP system adoption and its regulatory roles in companies. Finally, this research was conducted to provide empirical knowledge on ERP system adoption in developing countries, notably Jordan.
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Martin R.W. Hiebl, Bernhard Gärtner and Christine Duller
This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper…
Abstract
Purpose
This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper echelons theory, the authors theorize that CFO age, education, tenure and recruitment influence ERP system adoption, and that this relationship is moderated by the CFO being responsible for firm-wide information technology (IT) functions.
Design/methodology/approach
The empirical analysis is based on a survey of 296 large and medium-sized Austrian firms. Logistic regression analyses were used to test the association between CFO characteristics and ERP system adoption.
Findings
The authors find that firms with externally recruited CFOs have adopted ERP systems significantly more often than firms with internally promoted CFOs. Surprisingly, the results indicate that firms with less educated CFOs more often adopted an ERP system, and that the relationship between CFO characteristics and ERP system adoption is not moderated by the CFO being responsible for IT.
Research limitations/implications
This paper adds to the literature by corroborating case-based evidence that CFOs and their characteristics influence ERP system adoption. Extending previous research which indicates that CFO characteristics influence accounting practices, the authors show that CFO characteristics also influence technological innovation such as the adoption of ERP systems. Future research on technological innovation may therefore pay closer attention to the influence of CFOs.
Originality/value
This paper is the first to quantitatively test the influence of CFO characteristics on ERP system adoption.
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Wen‐Lung Shiau, Ping‐Yu Hsu and Jun‐Zhong Wang
The purpose of this paper is to contribute to the development of measures to assess the ERP adoption of small and medium‐sized enterprises.
Abstract
Purpose
The purpose of this paper is to contribute to the development of measures to assess the ERP adoption of small and medium‐sized enterprises.
Design/methodology/approach
The paper follows Churchill's guideline for developing measures that have desirable reliability and validity. The pilot data are used to develop a proper measurement. The survey data, based on the 126 valid responses of 328 companies, are analysed by structural equation modelling (SEM) statistical methods.
Findings
The paper finds that the dimensions affecting ERP adoption show that characteristics of the CEO and perceived benefits possess positive effects on ERP adoption, while cost and technology have negative effects on ERP adoption. However, only “perceived benefits” is a significant dimension. It is surprising that the cost of the ERP system does not significantly affect ERP adoption.
Research limitations/implications
The paper shows that the sample size should be taken into consideration when generalising the findings, and extended data and measures are required for further in‐depth investigation in specific areas.
Practical implications
The paper points out that the managers of SMEs with limited resources can find many ways to get more resources from governments. Government managers should be more realistically set the goal of helping firms in a healthy condition to adopt e‐business instead of setting the goal of improving the e‐business readiness of all SMEs. To help all CEOs of SMEs to realise the potential benefits, governments can work with academic research groups to set up forums and workshops to broadcast knowledge.
Originality/value
The paper develops measurements to assess the ERP adoption of small and medium‐sized enterprises. The results offer practical help for government managers to better understand ERP adoption with institutional help in Taiwan. Meanwhile, researchers interested in IT/IS can use the information provided here to guide their future enquiries.
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S.C.L. Koh, M. Simpson, J. Padmore, N. Dimitriadis and F. Misopoulos
To examine enterprise resource planning (ERP) adoption in Greek companies, and explore the effects of uncertainty on the performance of these systems and the methods used to cope…
Abstract
Purpose
To examine enterprise resource planning (ERP) adoption in Greek companies, and explore the effects of uncertainty on the performance of these systems and the methods used to cope with uncertainty.
Design/methodology/approach
This research was exploratory and six case studies were generated. This work was part of a larger project on the adoption, implementation and integration of ERP systems in Greek enterprises. A taxonomy of ERP adoption research was developed from the literature review and used to underpin the issues investigated in these cases. The results were compared with the literature on ERP adoption in the USA and UK.
Findings
There were major differences between ERP adoption in Greek companies and companies in other countries. The adoption, implementation and integration of ERP systems were fragmented in Greek companies. This fragmentation demonstrated that the internal enterprise's culture, resources available, skills of employees, and the way ERP systems are perceived, treated and integrated within the business and in the supply chain, play critical roles in determining the success/failure of ERP systems adoption. A warehouse management system was adopted by some Greek enterprises to cope with uncertainty.
Research limitations/implications
A comparison of ERP adoption was made between the USA, UK and Greece, and may limit its usefulness elsewhere.
Practical implications
Practical advice is offered to managers contemplating adopting ERP.
Originality/value
A new taxonomy of ERP adoption research was developed, which refocused the ERP implementation and integration into related critical success/failure factors and total integration issues, thus providing a more holistic ERP adoption framework.
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Hart O. Awa and Ojiabo Ukoha Ojiabo
The purpose of this paper is to attempts to provide further insight into IS adoption by investigating how 12 factors within the technology-organization-environment framework…
Abstract
Purpose
The purpose of this paper is to attempts to provide further insight into IS adoption by investigating how 12 factors within the technology-organization-environment framework explain small- and medium-sized enterprises’ (SMEs) adoption of enterprise resource planning (ERP) software.
Design/methodology/approach
The approach for data collection was questionnaire survey involving executives of SMEs drawn from six fast service enterprises with strong operations in Port Harcourt. The mode of sampling was purposive and snow ball and analysis involves logistic regression test; the likelihood ratios, Hosmer and Lemeshow’s goodness of fit, and Nagelkerke’s R2 provided the necessary lenses.
Findings
The 12 hypothesized relationships were supported with each factor differing in its statistical coefficient and some bearing negative values. ICT infrastructures, technical know-how, perceived compatibility, perceived values, security, and firm’s size were found statistically significant adoption determinants. Although, scope of business operations, trading partners’ readiness, demographic composition, subjective norms, external supports, and competitive pressures were equally critical but their negative coefficients suggest they pose less of an obstacle to adopters than to non-adopters. Thus, adoption of ERP by SMEs is more driven by technological factors than by organizational and environmental factors.
Research limitations/implications
The study is limited by its scope of data collection and phases, therefore extended data are needed to apply the findings to other sectors/industries and to factor in the implementation and post-adoption phases in order to forge a more integrated and holistic adoption framework.
Practical implications
The model may be used by IS vendors to make investment decisions, to meet customers’ needs, and to craft informed marketing programs that would appeal to actual and potential adopters and cause them to progress in the customer loyalty ladder.
Originality/value
The paper contributes to the growing research on IS innovations’ adoption by using factors within the T-O-E framework to explains SMEs’ adoption of ERP.
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Marcus A. Rothenberger, Mark Srite and Karen Jones‐Graham
The adoption of enterprise resource planning (ERP) systems is a major challenge to organizations. Many implementation teams struggle to ensure the success of such projects. The…
Abstract
Purpose
The adoption of enterprise resource planning (ERP) systems is a major challenge to organizations. Many implementation teams struggle to ensure the success of such projects. The information systems literature indicates that the team attributes of breadth of experience, empowerment, and cohesion are necessary conditions for project success. This paper aims to investigate how the nature of implementation teams may affect adoption success.
Design/methodology/approach
The research employs a positivist, qualitative field study approach to investigate the role of the implementation team attributes in ERP system adoption. Project success is assessed on three determinants, i.e. support of organizational activities, stakeholder satisfaction, and system acceptance.
Findings
The findings provide new insights as to the extent to which prior assumptions from the information systems literature apply in the ERP system implementation context. The results indicate that team empowerment and cohesion are not necessary precursors to project success as their impact depends on the adoption context.
Practical implications
The circumstances under which the impact of low team empowerment and low cohesion can be alleviated in ERP adoption projects are discussed.
Originality/value
The paper offers explanations as to why certain established assumptions regarding information systems teams and project success may not apply to an ERP adoption context.
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Jiwat Ram, David Corkindale and Ming‐Lu Wu
The aim of this paper is to examine the role of perceived system quality (PSQ) as an antecedent to the implementation success (IMP) of ERP projects, and its interrelationships…
Abstract
Purpose
The aim of this paper is to examine the role of perceived system quality (PSQ) as an antecedent to the implementation success (IMP) of ERP projects, and its interrelationships with other antecedents that influence the outcome of organizational adoption process.
Design/methodology/approach
The authors derive a model containing the relationships between PSQ and IMP and between PSQ and some antecedents of organizational adoption. The relationships were analysed with data from a survey of 217 Australian companies, using structural equation modelling.
Findings
PSQ is an important antecedent to implementation success of ERP projects. It also has a positive influence on other antecedents of organizational adoption, namely: perceived information quality, organizational readiness and perceived strategic value of adoption.
Research limitations/implications
Prior findings have shown that PSQ is a significant antecedent to the adoption of ERP by individuals and organizations and the paper extends this by providing evidence that PSQ is also a significant antecedent to implementation success. The authors have empirically established the role of interrelationships among antecedent factors at the adoption stage of ERP systems.
Practical implications
Establishing a proposed ERP system's system quality, when considering whether to adopt a particular system is important, as it influences the other important antecedents and beliefs on the potential benefits from an ERP project. Understanding of system quality attributes can help managers put in place strategies to avoid potential pitfalls at the project implementation stage.
Originality/value
Empirical evidence of the importance of PSQ for success in ERP adoption, implementation and explanation of how and why this has positive effects on other antecedents.
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Seema Sharma and Elizabeth Mary Daniel
The purpose of this paper is to adopt an institutional theory perspective to investigate the adoption of enterprise resource planning (ERP) systems by medium-sized firms in India…
Abstract
Purpose
The purpose of this paper is to adopt an institutional theory perspective to investigate the adoption of enterprise resource planning (ERP) systems by medium-sized firms in India. The rationale for this study is to provide a more complete understanding of ERP adoption, moving beyond the traditional technical and economic perspectives to include social, cultural and structural influences. These later influences are more implicit, insidious and pervasive and hence require elucidatory studies such as this, but offer a greater understanding of the adoption of information systems (IS).
Design/methodology/approach
The study is undertaken by means of nine case studies of medium-sized firms in India that have adopted ERP systems. Qualitative interviews were undertaken with a range of staff in each firm and are supplemented by data from other sources such as site visit notes.
Findings
Institutionally based studies have tended to focus on three high-level isomorphic pressures: coercive, normative and mimetic. The study identifies number of more detailed factors that contribute to each of these three pressures. These more detailed factors are then used to consider how factors can interact and how they can explain aspects of the Indian context of the study.
Originality/value
The conceptual contribution of this study is to move beyond the technical and economic rationales frequently identified for the adoption of IS by identifying influences that are social, cultural and structural in nature. The study shows that the three high-level isomorphic pressures, mimetic, coercive and normative are comprised of more detailed factors. The empirical contribution of the paper is to identify these detailed factors, and to explore their influence, in the case of ERP adoption by Indian medium-sized firms. The study is of value to practitioners, since it is at the detailed level of factors that managers can recognize the forces they are subject to and can take action. It is also valuable to researchers since the detailed factors help address two limitations of institutional theory; a lack of agency perspective and a degree of conceptual ambiguity.
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The purpose of this paper is to investigate the main determinants logistical factors that have an impact on the adoption of cloud enterprise resource planning (ERP) among small…
Abstract
Purpose
The purpose of this paper is to investigate the main determinants logistical factors that have an impact on the adoption of cloud enterprise resource planning (ERP) among small- and medium-sized enterprises (SMEs) in developing economies. By adopting the diffusion of innovation, technological, organizational and environmental model as a theoretical framework, the 14 factors examined in this study are as follows: relative advantage (RA), compatibility, complexity, value creation, technology readiness (TR), security concerns, technical barriers, top management support (TMS), enterprise readiness (ER), enterprise size (ES), enterprise status, competitive advantage, government support and infrastructure/telecommunication.
Design/methodology/approach
Data were collected from 131 respondents’ senior executives and IT managers in SMEs in developing economies (Jordan, Lebanon, King Saudi Arabia, Bahrain, Qatar, Emirates, Egypt, Oman, Kuwait and Turkey). A web-based survey questionnaire was used for data collection process. The research framework and the derived hypotheses were tested by logistic regression analysis.
Findings
The findings indicate that compatibility, TR, technical barriers, TMS, ER, ES and competitive pressure have a significant effect on the adoption of cloud ERP. This conclusion can be utilized in enhancing the strategies for approaching ERP cloud by pinpointing the reasons why some SMEs choose to adopt this technology, while others still do not go forward with this.
Originality/value
This study provides an overview and empirically shows the main determinants logistical factors that might face SMEs in the developing economies. The findings also help SMEs consider their information technologies investments when they think to adopt cloud ERP.
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Placide Poba-Nzaou, Louis Raymond and Bruno Fabi
This study aims to explore the process of open source software (OSS) adoption in small- and medium-sized enterprises (SMEs), and more specifically open source enterprise resource…
Abstract
Purpose
This study aims to explore the process of open source software (OSS) adoption in small- and medium-sized enterprises (SMEs), and more specifically open source enterprise resource planning (ERP) as a “mission critical” OSS application in manufacturing. It also addresses the fundamental issue of ERP risk management that shapes this process.
Design/methodology/approach
The approach is done through an interpretive case study of a small Canadian manufacturer that has adopted an open source ERP system.
Findings
Interpreted in the light of the IT risk management, OSS and packaged application adoption literatures, results indicate that the small manufacturer successfully managed the adoption process in a rather intuitive manner, based on one guiding principle and nine practices. In analyzing the data, diffusion of innovation theory appeared to fit rather well with the situation observed and to offer rich insights to explain the mission-critical OSS adoption process.
Research limitations/implications
A single case study of successful IT adoption should be eventually counterbalanced by future cases considered to be partial or total failures, using a wider multiple case study approach for comparative purposes. And this should include alternative theoretical interpretations and more detailed empirical work on the extent to which the distinctive features of OSS make its adoption more or less risk-laden. This initial effort should also be followed by further research on mission-critical OSS adoption in contexts other than SMEs (e.g. healthcare organizations) and other than ERP (e.g. customer-relationship management).
Practical implications
This research confirms that open source is a credible alternative for SMEs that decide willingly or under external pressure to adopt a mission-critical system such as ERP. Moreover, it suggests that a high level of formalization is not always necessary.
Originality/value
The authors argue that rich insights into the dynamics of the mission-critical OSS adoption process can be obtained by framing this process within an IT risk management context.
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