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This paper aims to propose a theoretical extension of the information system success model (ISSM) to evaluate enterprise resource planning (ERP) success at an organizational level in Jordan. It explores whether information quality, system quality and service quality have a positive impact on both perceived usefulness and user satisfaction as antecedents of organizational impact.

A questionnaire was undertaken to gather data from chief information officers among Jordanian firms, with a total of 134 valid returns tested via partial least squares structural equation modeling.

The results showed that most of the research hypotheses proposed are empirically supported, with the exception of the influence of service quality on user satisfaction which was extremely low.

To the best of the authors’ knowledge, this is the first empirical work that measured ERP success from an organizational perspective in Jordan. It also provides insight into how the factor of perceived usefulness is incorporated into ISSM in the mandatory system case and its influences on organizational benefits.

Enterprise resource planning systems (ERPs) have provided new challenges in the management of organizations’ internal and external risks, and their adoption has triggered groundbreaking changes to internal audit practices. This study aims to shed light on the use of ERPs in internal auditing by identifying interrelations between postevaluations of the ERPs’ quality dimensions with internal auditors’ satisfaction, intentions to continue using such systems and perceived benefits.

Drawing on a unique data set of internal auditors’ responses on a structured questionnaire, and by using the DeLone and McLean’s (2003) Information Systems success model as the conceptual framework, this study tests the research propositions by using partial least square structural equation modeling (PLS-SEM).

The findings report statistically significant positive relationships among all three ERPs’ quality dimensions (system, information and service quality) with internal auditors’ satisfaction and intention to continue using these systems. Moreover, the study found that the benefits perceived by internal auditors were significantly influenced by their satisfaction with the system and their intention to continue using it.

The authors survey ERP postevaluation success factors in two unique contexts: internal auditors and Greece. Thus, the authors ground on previous research findings in diverse professional groups and national environments. In parallel, this study lends conceptual clarity and empirical evidence to a small but growing number of studies examining the implications of individuals’ perceptions, intentions and behavioral reactions in the context of ERP implementation.

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.

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.

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.

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.

The Kingdom of Saudi Arabia’s dedicated pursuit of technological modernization positions it as a forefront leader in integrating advanced systems, aligning smoothly with the ambitious goals outlined in Vision 2030. The purpose of this study is to investigate the influence of integrating enterprise resource planning (ERP) and business intelligence (BI) systems on decision-making processes within the industrial sector of Saudi Arabia.

Using a quantitative research design, this study uses a bootstrapping approach and partial least squares structural equation modeling to meticulously analyze data collected from Saudi industrial firms.

The research reveals favorable relationships among infrastructure readiness, data quality, security and access control, user capabilities, user training and the integration of ERP and BI. These positive associations collectively affirm the overarching positive impact of ERP and BI integration on decision-making processes within the industrial sector.

The study underscores the strategic imperative of aligning organizational practices with the identified characteristics to fully unlock the potential benefits of ERP and BI integration in the Saudi Arabian industrial sector.

This study contributes significantly to the existing literature by delving into the integration of ERP and BI in the industrial sector and its nuanced impact on decision-making processes, specifically in the context of the Kingdom of Saudi Arabia – an area that has not been extensively studied.

This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

Today the research area on technology acceptance is mainly dependent on the theory of technology acceptance model (TAM). The TAM was used in this study primarily for the purpose of providing a basis for determining the impact of various external variables on the adoption of edtech platforms. The TAM is a theory of information systems that suggests steps for learners to take as they adopt and use new technologies. The primary TAM variables for adoption of edtech platforms are evaluated in this study: perceived usefulness (PU) and perceived ease of use (PEOU) by using the factors – perceived enjoyment (PE), information quality, electronic-word of mouth (e-WOM), perceived compatibility, computer self-efficacy and objective usability. By analyzing and defining the relationship between the external variables with respect to the adoption of edtech platform among students, we hope to contextualize the TAM model. The end result provides a clearer understanding of TAM and its growth as a useful model for technology adoption studies and for clarifying the relationship between the uptake of edtech platforms and technological acceptability. The study employed a qualitative methodology and selected publications and research papers about the adoption of technology. These were then carefully assessed, analyzed and scrutinized for the terms of how students adopted edtech platforms. It was proposed that the adoption of an edtech platform may result from proper training in technology usage and its application to real-world scenarios.

The purpose of this paper is to explain how enterprise resource planning (ERP) implementation evolves by cloud computing in different industries with different delivery models of cloud ERP. This paper also investigates infrastructure as a service (IaaS) as a delivery approach for cloud ERP. Case research on IaaS is rarely found in the literature. In addition, this paper intends to reveal how this transformation from on-premises to the cloud would influence the ERP implementation process.

A multiple-case study is conducted to identify the different deployed models of cloud ERP systems in the implementation projects. The influences of emerging cloud computing technology on ERP implementation are investigated by interviewing consultants related to the projects.

The findings illustrate that not only software as a service (SaaS) but also IaaS and platform as a service cloud computing services are widely applied in cloud ERP implementation. This study also indicates that certain technical limitations of cloud ERP might have a positive effect on the outcome of ERP implementation.

This study investigates how cloud computing influences ERP implementation from different aspects. The result identifies both SaaS and IaaS as two different approaches widely adopted in cloud ERP implementation. Besides, this study has discussed in-depth and analyzed these two cloud ERP paradigms in five factors, including functionality, performance, portability, security, cost and customization. The classification and suggestions are original to the literature.

The study aims to drive conceptual clarity around resistance to information technology projects, integrating multiple facets of the phenomenon from earlier studies.

The study conducts a meta-synthesis of qualitative studies on resistance to technology projects; it analyzes those studies at a case-specific level, compares and contrasts emergent concepts against each other, and “translates” those to the rest of the studies. The study uses the seven-step meta-ethnography method by Noblit and Hare to reciprocally translate emergent concepts to construct the conceptual model.

Through meta-synthesis, the study derives a new conceptual model for resistance to information technology projects, exemplifying how the identified antecedents create user resistance and how the phenomenon progresses within organizations.

This study enriches the observations and conclusions of past individual studies while explicating various facets of the mechanisms that generate and progress technology resistance within organizations. It offers fresh insights into the equivocal nature of the phenomenon and the distinctive ways it progresses from individual to group level.

Many ambitious and costly digital transformation efforts do not succeed due to user resistance. Understanding the mechanisms that create user resistance can help organizations manage technology projects better, thereby reducing the technology assimilation gap and protecting returns on related investments.

There have been extensive studies on technology acceptance (enablers) within organizations, while those relating to technology inhibitors are somewhat limited. However, the symmetry of understanding between enablers and inhibitors is vital for organizations to assimilate promising technologies and transform their business models. This model uses a new lens of sensemaking theory to explain how the antecedents trigger perceived threats and resistance behavior; it highlights the nuances around the development of resistance within individuals and its progression to groups. The resultant model offers better generalizability in organizational contexts.

This study investigates the determinants of digital competencies (DC) of students and professionals in accounting.

A total of 278 valid questionnaires were collected from 145 accounting students and 133 professionals to test the relationship between some characteristics of learners through the t-test and two-way ANOVA test.

The results showed a difference in DC between students and professionals. Whereas the characteristics of students do not influence their DC, gender and the number of short courses significantly affect their DC. Information and communication technologies (ICTs) should be provided in accounting programs as core competencies.

A sample size that is not too large and does not include learners and professionals in the central and northern areas is problematic.

The key findings support the development of policies for digital transformation in accounting.

Accounting is one of the professions that must keep up with the changes in the world, which is in the process of rapid digitalization. Hence, this study is valuable for accounting practitioners, higher education institutions and managers to enhance DC continuously.

This research aims to investigate the process of value creation, value delivery, and value capture in project-based companies. Most previous research focused on companies that operate regularly and offer manufactured products or services. This research used companies in the field of information technology that developed software to explain how value creation, value delivery, and value capture occurred. A case study with qualitative research was applied to analyze between cases. Empirical findings showed that companies carry out six activities to ensure that value creation, value delivery, and value capture can be realized in the software development process. The six activities were iterative and not a rigid sequence. This research was limited to the software industry, and further research can test the results of this study by using a survey to increase the generalizability theory developed in this study.