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This study examines the deployment of excellent retired principals (ERPs) as system leaders to facilitate systemic professional capital building in Taipei City, Taiwan. It explores the unique approach of the Taipei City government and contributions of ERPs in driving educational reforms.

This study combines the perspectives of system leadership and professional capital, and analyzes the roles and practices of ERPs in promoting professional capital in Taipei's local education system. It draws on qualitative data gathered through interviews and document analyses.

The findings reveal that the Taipei City government adopted a systemic approach by appointing designated retired principals as system leaders. The findings are categorized into three themes. ERPs serve as systemic capacity-builders, enhancing leadership across the local education system; ERPs act as collaborators and bridge-builders, fostering joint work and a collective sense of professional responsibility; and ERPs function as facilitators and advisors, cultivating decisional capital by providing informed decision-making support based on their experiences and wisdom. These roles challenge the notion of late-career decline, highlight the ongoing contributions of ERPs to the education system, and extend professional capital beyond teacher development, influencing system-wide collective capacity-building, collective responsibility, and policy enactments.

This study contributes to understanding how exceptional retired principals can drive systemic reform and build systemic professional capital. It expands previous research by highlighting the unique Chinese cultural context in Taipei City and continued contributions of retired principals to the education system.

The purpose of this paper is to investigate the factors of m-learning approaches which can be used for enterprise resource planning (ERP) system training and to propose a theoretical framework for m-learning of ERP systems.

A literature review of several theories relating to success factors for mobile learning (m-learning) and electronic learning (e-learning) are analysed and a theoretical framework of success factors for m-learning of ERP systems is proposed. Two field studies are undertaken to identify the features of e-learning and m-learning systems which users enjoyed and which related to the factors identified in the theoretical framework. The technology acceptance model (TAM) was used to evaluate the acceptance, usefulness and perceived ease of use (PEOU) of the two systems evaluated in the field study, the openSAP e-learning application and the SAP Learn Now m-learning application.

The results confirmed several of the theoretical elements identified in the framework and the m-learning system was rated positively for PEOU and perceived usefulness (PU). The findings confirmed other studies showing the importance of the quality of course content in e-learning and m-learning projects.

The empirical study was limited to a small number of participants in higher education. However, a deeper understanding of the factors influencing m-learning for ERP systems was obtained.

The study provides a valuable practical contribution because the framework can be used in the improved design of an ERP m-learning approach, which in turn can lead to an improvement in ERP training and education programmes and ultimately ERP project success.

Several studies propose the use of m-learning systems. However, research related to the factors impacting on m-learning projects for ERP system training is limited. The paper presents original work and the results provide a valuable contribution to several theories of m-learning.

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.

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.

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.

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.

This paper is the first to quantitatively test the influence of CFO characteristics on ERP system adoption.

The paper aims to explore how supply chain performance management (PM) is affected by the decisions made in the enterprise resource planning (ERP) system lifecycle phases.

Data were collected in a multiple case study of four manufacturing companies.

Four PM activities and three ERP system lifecycle phases were described and analyzed. Eight propositions were generated from theory and the case analyses. Detailed demand specifications could have improved target setting and reporting possibilities, PM education and training seem to be important in both the implementation and the use phase and supply chain PM is highly affected in the use phase.

The paper is explorative. A required next step would be to test the generated propositions on a larger population.

Propositions of what supply chain PM issues manufacturing companies should consider in the ERP system selection, implementation and use phases are presented. The results indicate that a lot of supply chain PM improvements can be realized within the use phase of an existing ERP system.

No previous paper has focused upon how to consider supply chain PM when implementing ERP systems. This is needed because previous studies have identified ERP systems as obstacles for supply chain PM.

The purpose of this paper is to identify strategic and tactical factors that are crucial for the successful implementation of enterprise resource planning (ERP) systems. Although there are many factors that influence the success, the paper focuses on strategic factors, namely, top management support, project management, business process reengineering, and tactical factors, namely, enterprise‐wide communication, user training and education, and ERP vendor support.

The study was conducted using a survey questionnaire. The questionnaires were distributed to ERP users in Iranian organizations and in total, 384 responses were collected and analyzed.

A significant relationship was found between top management support, project management, enterprise‐wide communication, user training and education, and ERP vendor support with ERP implementation success. However, the relationship between business process reengineering and ERP implementation success was not supported.

This paper is one of the few that examine the success of ERP implementation from the perspective of key stakeholders (operational/unit/functional managers). It has contributed to academic research by producing empirical evidence to support the theories of critical success factors and ERP implementation success. The outcomes of this research are useful to ERP vendors and consultants to prepare some strategies to overcome the misfit between their ERP products and ERP adopting organizations in developing countries. Moreover, ERP adopting organizations and managers could gain an understanding of the complexities inherent in ERP installations to avoid barriers and increase the likelihood of achieving desired results.

The purpose of this study is to evaluate critical success factors (CSFs) for the implementation of an enterprise resource planning (ERP) system from a user perspective.

The research was conducted in two successive steps. First, a literature review was conducted to derive CSFs for ERP system implementation. Second, a survey was conducted to evaluate the importance of these CSFs from a user perspective. Data were collected through a questionnaire that was distributed within a German manufacturer and was developed based on the CSFs found in the literature. Gray relational analysis (GRA) was used to rank the CSFs in order of importance from a user perspective.

The findings reveal that users regard 11 of the 13 CSFs found in the literature as important for ERP system implementation. Seven of the CFSs were classified as the most important from a user perspective, namely, project team, technical possibilities, strategic decision-making, training and education, minimum customization, software testing and performance measurement. Users regarded 2 of the 13 CSFs as not important when implementing an ERP system, including organizational change management and top management involvement.

One limitation of this study is that the respondents originate from one organization, industry and country. The findings may differ in other contexts, and thus, future research should be expanded to include more organizations, industries and countries. Another limitation is that this study only evaluates existing CSFs from a user perspective rather than identifying new ones and/or the underlying reasons using more qualitative research.

A better understanding of the user perspective toward CSFs for ERP system implementation promises to contribute to the design of more effective ERP systems, a more successful implementation and a more effective operation. When trying to successfully implement an ERP system, the project team may use the insights from the user perspective.

Even though researchers highlight the important role users play during ERP system implementation, their perspective toward the widely discussed CSFs for ERP system implementation has not been investigated comprehensively. This study aims to fill this gap by evaluating CSFs derived from the literature from a user perspective.

This study investigates whether or not student’s performance, self‐efficacy, and satisfaction are enhanced by the use of an enterprise system as a support tool for learning business process and enterprise systems concepts. The study compares three instructional delivery methods. A traditional instruction method (lecture format plus reading/exercises) serves as the control. The second and third instructional methods are computer‐based methods. In the second method, students receive traditional lecture format with full access to hands‐on an enterprise system transaction exercise. In the third method, students receive traditional lecture format, but also have full access to simulated hands‐on an enterprise system via Web transaction exercises (i.e. ScreenCam movies). A statistically significant difference between‐instructional methods effect is found. Post hoc analysis showed that the simulated hands‐on instruction group’s performance score was significantly higher than that of the control group. There were no other statistically significant differences found, but practical considerations at this learning environment are discussed.

Enterprise resource planning (ERP) systems have been implemented in most organizations for a few years. ERP solutions go through three phases of lifecycle: selection, implementation and operation phase; the operation phase consists of the stabilization stage and the routine stage. To improve the efficiency and effectiveness of ERP system use in the operation phase, organizations need to research the factors that have impact on users' satisfaction. A literature shows that few published studies have examined users' adoption of ERP systems through a technological acceptance model (TAM) or examined external factors that have influence the intention to use an ERP system, or ERP use in the stabilization stage. The purpose of this paper is to expose and research external factors which have influence on ERP users in the operation phase of ERP lifecycle and to investigate the impact of those factors on ERP system use.

The TAM proposed by Davis has been the most widely‐used model for researching user acceptance and usage of information technology/information systems. Despite the existence of several additions to TAM connected with ERP use, the authors aim to make further contribution in the area of external factors. Within this context the present research is focused on the mature use of ERP system (more than one year of ERP use in an organization). A limited number of external factors mentioned in already published papers connected with TAM regarding ERP use has also been extended. The authors have researched the effect of external factors through the second‐order factors on the original TAM. The model has been empirically tested using the data collected from a survey of 161 ERP users from a national telecom company, which has been using an ERP system since 1999. The model has been analysed using PLS approach.

The study shows that extended external factors observed through the second‐order factors have important influence on ERP usefulness and ERP ease of use; they also have a strong influence on the attitude toward using ERP system by ERP users in the routine (maturity) stage.

The paper researches the factors which have an impact on ERP solution use in the routine (mature) stage of ERP lifecycle. The paper adds to the literature, in that few previous studies have examined the users' adoption of ERP systems through the TAM or examined external factors that have influence on the intention to use an ERP system or ERP use in the stabilization stage.

Enterprise resource planning systems, if implemented successfully, can bestow impressive strategic, operational and information‐related benefits to adopting firms. A failed implementation can often spell financial doom. Currently, most of the information about the failures and successes are based on reports on implementations in large manufacturing and service organizations. But enterprise resource planning vendors are now steadily turning their marketing sights on small and medium‐sized manufacturers. The time is ripe for researchers to gather, analyze and disseminate information that will help these firms to implement their projects successfully. This research adopts a multiple case study approach to investigate the implementation process in small and midsize manufacturing firms in the US. The research focuses on implementation activities that foster successful installations and are developed using information gleaned from our field studies of four projects. Avenues for future research are also suggested.

The purpose of this paper is to discuss the impact of an Enterprise Resources Planning (ERP) system on the role of accountants, to provide job qualifications for their reference.

This research adopts the case study method, using on‐the‐spot interviews and a questionnaire to find out the effects of an ERP system on the role of accountants.

The role of accountants is mainly to be transaction data handlers and financial report providers. Clearly, accountants must have certain degree of knowledge in the realm of traditional finance accounting. In addition, accounting supervisors think implementing an ERP system changes the role of accountants.

The data collected by the authors are mainly from the Shanghai Financial Center and regional businesses in Shanghai, Beijing and Taiwan. The authors are only able to study the impact of ERP systems on the role of accountants in the short‐term rather than in the long‐term.

It is widely accepted that an ERP system is more than just an accounting information system, so implementing an ERP system will not necessarily promote the positions of the accounting department and accountants on the subjective cognition of accountants. Accountants need to have knowledge of financial accounting, IT and management after ERP implementation.