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This paper examines the impact of decisions stemming from the new ERP system on the accounting information and management implemented at a large public university in Greece, based on perceived benefits according to users’ expectations and perceptions.

Structured questionnaires were used in two measurement points (pre‐ and post‐implementation) in the frame of longitudinal research. The statistical analysis methods employed factor analysis and Cronbach's alpha to evaluate the scale and t‐test to assess the significance of the means values between the two periods.

The results show that, one‐year post‐implementation, users’ perceptions are more positive compared with their expectations from the pre‐implementation period. The empirical data confirm a number of benefits derived from the new ERP system, particularly in relation to accounting information and management. The new ERP system significantly contributes towards increased flexibility in information provision, through effective monitoring and exploitation of the university's assets and revenue‐expenditure flow, and improved decision making.

The empirical evidence can help the university and other public organisations to establish the best way forward in fully exploiting the ERP system's potential as an innovative tool for management.

The purpose of this paper is to explore political behaviours associated with the implementation of an enterprise resource planning (ERP) system in a public service organisation from an emerging market country, the United Arab Emirates (UAE).

The authors’ theoretical framework is based on the notions of trust, agent reflexivity, ontological security, routines, control and power proposed by Giddens (1984, 1990). The authors explore how the political behaviour of organisation members emanates from the introduction of an ERP system (particularly its accounting modules), and how the interaction between individual power, trust and control shaped its implementation process. The case study methodology relied on diverse data collection methods including semi-structured interviews, documentary evidence and personal observation.

The authors show that the accounting-based ERP system created an episode of discomfort in the organisation, which facilitated reflexivity and critical reflection by organisation members and led to a re-assessment of ways of thinking pre- and post-dating the implementation of the ERP system. The findings illustrate the entangled relationship between the new accounting-based ERP system and the feelings of trust emerging during organisational change.

Although case studies are intrinsically limited in terms of generalisability, the authors’ investigation provides practical insights into the management of the needs of trust, ontological security and sources of power experienced by organisation members, since the fulfilment of such needs is the underlying pillar which the success of ERP systems rests upon.

This study is one of the first to apply Giddens’ (1984, 1990) conceptualisation to examine organisation change caused by the implementation of an accounting-based ERP system in an emerging market economy.

To develop a methodology to augment enterprise resource planning (ERP) systems with the discrete event simulation's inherent ability to handle the uncertainties.

The ERP system still contains and uses the material requirements planning (MRP) logic as its central planning function. As a result, the ERP system inherits a number of shortcomings associated with the MRP system, including unrealistic lead‐time determination. The developed methodology employs bi‐directional feedback between the non‐stochastic ERP system and the discrete event simulation model until a set of converged lead times is determined.

An example of determining realistic production lead‐time data in the ERP system is presented to illustrate how such a marriage can be achieved.

The research demonstrates that the limited planning functionality of the ERP system can be complemented by external system such as discrete event simulation models. The specific steps developed for this research can be adopted for other enhancements in different but comparable situations.

The organizations who have been using the discrete event simulation in their planning and decision‐making processes can integrate their simulation models and the ERP system following the steps presented in this paper. The ideas in this paper can be used to look for automatic data collection process to update or build the simulation models.

The ERP implementation is a significant investment for any corporation. Once the ERP implementation is completed successfully, the corporations must look for ways to maximally return on their investment. The research results may be used to enhance the implemented ERP systems or to fully utilize the capabilities in a corporation.

The present study seeks to refine the findings and theory on the impact that enterprise resource planning (ERP) implementations have had on management accounting. Specifically, the purposes of this paper are to analyze the changes that ERP implementations have had on performance measures, management accounting techniques, activities of management accountants, and the use of non‐financial information.

The controllers of 13 major Canadian firms were interviewed as part of a multiple case study. Open‐ended questions were used.

The research assesses how ERP implementations through more computational power, relational databases, standardized state‐of‐the‐art transaction processing, and extended chart of accounts change management accounting. The enhanced computing power and overall standardization lead to more accurate and timely information. The standardized transaction processing and the charts of accounts have increased the availability of information from units and products previously deficient of information, and ensured a consistency of information across all units and products. The standardization and automation of transaction processing has reduced the amount of data entry done by management accountants. Performance measures have been standardized, expanded to more units and products, increased in accuracy, and produced more quickly. Management accounting techniques have become more efficient and effective. Management accountants are less involved with data entry, thus allowing them to undertake more analyses. Non‐financial information is more extensive.

This research provides new insights or contributions to understanding how ERP systems impact management accounting and management accountants. First, ERP system implementations affect management accounting. Second, the three part lens or conceptual framework – physical, transactional, and information – explicates the impact of ERP systems on management accounting and management accountants. Third, understanding the impact is further guided by recognizing the expanded chart of accounts inherent with ERP systems.

The purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP) and three sets of management accounting practices (MAPs): budgeting, costing and performance evaluation. It also examines the extent to which the usage of ERP affects the intensity of the application of various MAPs.

Structural equation modeling (SmartPLS 3) is used to analyze data collected from a cross-sectional survey of 82 firms in the UAE. The results indicate that the constructs are valid and reliable and that the model supports the research hypotheses.

The findings confirm the positive effect of the extent of using ERP systems, as a construct of modules, on the extent of applying three sets of MAPs. They also show that the extent of the use of BI&A systems partially mediates the relationship between the extent of the use of ERP systems and intensity of applying each of the three sets of MAPs.

The results encourage organizations to adopt BI&A to reap the full benefits of ERP.

In contrast to the extant research that presumes a direct influence of ERP on MAPs, this study investigates if the extent of the use of BI&A mediates the presumed relationship between the extent of the use of ERP and intensity of applying each of the three sets of MAPs.

This article aims to find a chain of causal relations affecting the operating effectiveness of the implemented enterprise resource planning (ERP) system instead of focusing on either the evaluation of software/vendors/consultants or critical successful factors (CSF) identification for ERP implementation, a course followed by the dominant ERP literature.

This article is a process‐oriented approach and aims to give a moving picture of how one step affects another step from pre‐implementation stage, to during‐implementation stage, and to post‐implementation stage.

A significant insight learned from this study is that end‐users across the organization must be educated from the onset of ERP implementation. Although education is a corner‐stone of ERP implementation, the user training is usually only emphasized and the courses are centered on computer/system operation rather than on understanding the ERP concept and spirit.

This article may be interesting to some academic researchers and practical managers, and hopefully can provide a link/step for advanced researches in exploring post‐implementation ERP.

The paper aims to examine a detailed case study of enterprise resource planning (ERP) customization failure in an Egyptian state‐owned company (AML) by drawing on new institutional sociology (NIS) and its extensions. It explains how ERP customization failure is shaped by the interplay between institutionalised accounting practices, conflicting institutions, power relations and market forces.

The research methodology is based on using an intensive case study informed by NIS, especially the interplay between conflicting institutions, power relations and market forces. Data were collected from multiple sources, including interviews, observations, discussions and documentary analysis.

The findings revealed that the inability of the ERP system to meet the core accounting requirements of the control authorities (the central agency for accountability) was the explicit reason cited for the ERP failure. The externally imposed requirements of the uniform accounting system and planning budgets were used to resist both other institutional pressures (from the holding company for engineering industries) and market and competitive pressures.

There are some limitations associated with the use of the case study method, including the inability to generalize from the findings of a single case study, some selectivity in the individuals interviewed, and the subjective interpretation by the researchers of the empirical data.

The paper identifies that the interplay between institutional pressures, institutionalised accounting practices, intra‐organizational power relations, and market forces contributed to the failure to embed ERP in a major company. Understanding such relationships can help other organisations to become more aware of the factors affecting successful implementation of new ERP systems and provide a better basis for planning the introduction of new technologies.

This paper draws on recent research and thinking in sociology, especially the development and application of NIS. In addition, the paper is concerned with ERP implementation and use and management accounting in a transitional economy, Egypt, and hence contributes to debate about exporting Western accounting practices and other technologies to countries with different cultures and different stages of economic and political development.

Faced with increasing global competition and growing customer expectations, manufacturers looking for significant performance improvements often look to one of the two choices: implementing an enterprise resource planning (ERP) system, or applying the tools and techniques associated with lean production. In fact, many companies are today applying both approaches in an attempt to realise competitive advantage in the global marketplace. However, there seems to be an ongoing debate within the academic literature as to whether lean and ERP are complimentary or contradictory technologies. This paper aims to present a thorough and critical review of literature with the objective of bringing out pertinent factors and useful insights into the role and implications of ERP systems in lean production and to develop a research framework that can be used by researchers and practitioners for studying the value of integrating ERP with lean.

The research methodology employed is literature survey. Literature has been collected primarily through journals within the area of operations management. For rigorousness, textbooks, conference papers, white papers and dissertations have been excluded from the subsequent analysis. Though older literature has been considered to define the scope of this investigation, only literature published after the year 2000 has been considered in the analysis in order to be current in the research field.

The paper proposes a classification scheme for the current research on ERP and lean production, which identifies six major areas in the extant literature. The literature survey is used to find existing research gaps and provides a research framework for future research directions regarding applications and implications of ERP systems in lean production.

This paper fulfils an identified need to study the interactions between ERP systems and lean production.

The purpose of this study is to develop, assess, and provide uses for a measure of perceived enterprise resource planning (ERP) systems expertise for financial statement auditors. ERP systems are the dominant system used by the public company clients of audit firms. In such settings, the Theory of Planned Behavior suggests that auditor perceptions of their own ERP systems expertise should influence their perceived behavioral control and, in turn, explain auditor behavior.

A five‐item measure of perceived ERP systems expertise is developed from a review of audit expertise studies and the Theory of Planned Behavior.

An assessment of the measure shows that it possesses a high level of reliability and construct validity (i.e. convergent and discriminant validity). Factor analysis results indicate that all five items satisfactorily load on one factor. The results also suggest that auditors' perceptions of ERP systems expertise are not simply a by‐product of general audit experience (AUDEXP).

Discusses possible future uses of the measure, including whether the measure explains auditor control testing performance and the customization of the measure for IT audit specialists and internal auditors.

This study's measure should provide researchers with a tool to examine how auditor self‐perceptions of ERP systems expertise can affect auditor behavior and the quality of contemporary audit services.

This study aims to explore the influence of contingent factors on the assimilation of the cloud enterprises resources plan (ERP) system in the UAE’s public sector. It explains the relationship between institutional logics and institutional work while implementing ERP-based cloud computing (CC) to transform the government.

This study uses qualitative methods and an interpretive approach to provide an in-depth explanation for a detailed case study in the public sector. The institutional logics framework has been used to inform the integration between ERP system and CC in the public sector case.

Findings show that the UAE public sector could align institutional work processes with the inbuilt logics of ERP-based CC, resulting in successful assimilation of the cloud version. This study concludes that institutional pressures in highly institutionalized environments will generate organizational responses, but those responses are dependent upon and influenced by aspects of organizational culture. This study found that the organizational culture has led to a radical change by implementing the cloud ERP system and institutionalizing its usage toward transforming government. Moreover, ERP assimilation is the extent to which an organization has developed from understanding the ERP system’s functionalities to mastering and deploying them in their processes.

This study has important implications and contributions to the literature in three ways. First, this study examines an understudied topic, the interaction between CC and institutional logics. Second, this study contributes to the public sector research by providing a fine-tuned interpretation of the organization’s strategic behavior in response to a new information technology (IT) trend. Finally, this study also focuses on this new trend of CC which can influence the global IT industry, and it is worthy of being considered.

Explanatory case study research has a value to the public sector that one might be discovering new phenomena while analyzing the public sector case. The implementation of cloud ERP is one of the best methods of integrating technology with the public sector’s organizational, technical, economic, social, cultural and other environmental domains.