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Enterprise resource planning (ERP) systems that are equipped with numerous features and functionalities help to improve the profitability of construction corporations around the world through enhancing the efficiency of the functions related to cost management. Thus, the purpose of this study was to investigate the applicability of ERP systems for cost management of building construction projects in Sri Lanka.

A qualitative technique was used in this study, which comprised two-round Delphi-based semistructured interviews. Purposive sampling was used to determine the interviewees. Content analysis was used to evaluate the collected data.

The findings of this study identified the ERP system as a strategic tool for gaining a competitive advantage for an organization while confirming 14 uses of ERP systems and 16 stages of the cost management process. Eighteen issues were finalized at the end of the interview rounds while categorizing the suitable ERP applications at each stage of the cost management process.

Even though there are numerous distinct studies conducted on cost management and ERP systems, there has been a lack of studies conducted on the synergy between these two areas that can be adapted for the building projects in the Sri Lankan context. Therefore, the findings of this study can bring a new paradigm to the Sri Lankan construction sector by influencing the adaption of correct ERP systems at numerous project stages by providing a competitive edge.

The purpose of this study is to investigate the post–enterprise resource planning (ERP) issues and challenges in the context of Saudi Arabia. There is a lack of research in the context of developing countries regarding post-ERP implementation issues and challenges. The high failure rate of the ERP system is a reflection of many management issues that occurred at different phases of ERP implementation. Previous research indicated that even after a successful implementation, the ERP system was unable to sustain itself in the organizations.

An exploratory case study design was adopted to proceed with this research process at two organizations in Saudi Arabia. The interviews of the top and middle management are conducted and transcribed. These case studies were further analyzed using the Creswell approach to generate several themes, and descriptions provided a deeper understanding of the post ERP implementation issues and challenges.

Research findings show that for successful ERP implementation, identified factors are top management support, integration, strategy, employee resistance, BPR, change management, vendor selection, team formation and culture. Moreover, factors for the post-ERP implementation that led to sustainability are top management support, training, system adoption, system testing, data migration, cost overrun, employee retention and post-implementation support.

This study is unique in its type to examine the issues and challenges organizations face after deploying ERP initiatives. This research's findings were useful and supportive for the senior management interested in successfully sustaining such an initiative in the organization.

This paper aims to investigate the influence of sustainable enterprise resource planning (S-ERPs) systems implementation on sustainability performance.

A 1 × 2 experiment was conducted, involving a sample of 72 professional accountants enrolled in MPA, MBA and DBA programs at two prominent Egyptian universities. Simple linear regression was used to analyze the data.

The results reveal positive relationships between the implementation of S-ERPs and economic, environmental and social sustainability performance.

Considering the research methodology used, which relies on a laboratory experiment design; nevertheless, empirical data derived from a quasi-experiment conducted in a real-world context would offer valuable insights into the existing literature.

For manufacturing sector managers, the results offer value as organizations can benefit from S-ERP adoption in the internal and external integration of sustainability functions. The findings also provide decision-makers in the manufacturing context, particularly in emerging countries, with tangible reasons to consider S-ERP adoption for holistic sustainability benefits including waste management, resource consumption reduction and management of sustainable supply chain complexities. Further, the findings provide valuable insights for ERP vendors on how they can develop their ERP packages to align with software sustainability criteria.

This study is among the few that experimentally investigates the influence of S-ERPs implementation on sustainability performance within the manufacturing sector, especially in an emerging context such as Egypt. This unique contribution provides valuable insights into the complex connection between technology adoption and sustainability outcomes.

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 present study shows that the implementation and development of enterprise resource planning (ERP) systems as a technological innovation provide a competitive advantage that helps to improve the functionality of business intelligence (BI) systems in the digital transformation of manufacturing companies, in addition to improving overall firm performance.

The research uses the structural equation approach based on PLS-SEM technique with a sample of 120 firms in the manufacturing industry in Coahuila, Mexico.

The paper provides empirical insights into how the interaction of ERP systems and innovation significantly affects the functionality of BI Systems and has a substantial effect on overall firm performance.

Empirical evidence of how advanced digital management systems (ERP and BI) impact digitalization processes in organizations by improving performance is still scarce.

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.

Organizational technologies can be classified according to the roles they play as either commodity or strategic. Commodity technologies support common operations, while strategic technologies address perceived threats to competitiveness, often identified by strategic foresight. These must go through an adoption process before playing an effective role in strategy execution. The adoption process includes known activities, ranging from sourcing (itself from in-house development to turn-key acquisition) to operational integration. This paper aims to reveal strategic technology adoption risks that arise during strategy execution.

A gradually developed causal loop diagram model, supported by general literature, introduces three general classes of technology adoption risks: mismatched requirements, supplier dependence and unmanaged life cycles.

Rather than managed, these risks are incurred or avoided depending on decisions made during the adoption process.

Despite the scarce literature coverage for the approach, examples revealing the presence of adoption risks are nevertheless available in the well-documented history of enterprise resource planning (ERP).

Although ERP is presented as a general-purpose strategic technology, the unique business features of maritime container terminals pose serious challenges to its adoption, which provides additional support to the discussion and reinforces the conclusions.

The approach to identifying risks in strategic technology adoption departs from the current risk paradigm in two significant ways. First, it emphasizes policy decision-making rather than external events. Second, it views risks as systemic rather than occurring independently.

This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation and roles/competencies and to identify obstacles to digitalisation of management control in SMEs and measures taken to overcome them.

The study is based on guideline-supported expert interviews conducted with 14 financial managers from SMEs in Germany, Austria and Switzerland.

This study reveals the influence of digitalisation on management control elements, organisation, and roles/competencies. The automation and standardisation of management control processes result in new elements for management control, such as strategic support for management. In addition, the increased availability and transparency of data enable the use of instruments within a company that allow for quick analyses of the company's development. Digitalisation leads to the integration of management control into the corporate network and, thus, a change in the organisation of management control. It also triggers the expansion of management control competencies, especially IT competencies. A shortage of internal digitalisation resources, unclear corporate roadmaps, and a lack of managerial experience loom as central challenges for digitalising the management control function. Measures derived from the interviews can help SMEs overcome the obstacles to the digitalisation of management control.

This research is the first interview-based study of the impact of digitalisation on management control in SMEs, potential obstacles to that digitalisation, and measures to overcome those obstacles. Thus, it contributes to the emerging debate on factors that may explain why SMEs lag in terms of the digitalisation of their internal processes.

Multinational business deliver value via multiple sites with similar operational capacities. The age of the Fourth Industrial Revolution (4IR) delivers significant opportunities for the deployment of digital tools for business optimization. Therefore, this study aims to study the Industry 4.0 implementation for multinationals.

The key objective of this research is multi-site systems integration using a reproducible, modular and standardized “Cyber Physical System (CPS) as-a-Service”.

A best practice reference architecture is adopted to guide the design and delivery of a pioneering CPS multi-site deployment. The CPS deployed is a cloud-based platform adopted to enable all manufacturing areas within a multinational energy and petrochemical company. A methodology is developed to quantify the system environmental and sustainability benefits focusing on reduced carbon dioxide (CO₂) emissions and energy consumption. These results demonstrate the benefits of standardization, replication and digital enablement for multinational businesses.

The research illustrates the ability to design a single system, reproducible for multiple sites. This research also illustrates the beneficial impact of system reuse due to reduced environmental impact from lower CO₂ emissions and energy consumption. The paper assists organizations in deploying complex systems while addressing multinational systems implementation constraints and standardization.

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the mobilisation of SSC within this multi-divisional SOE, the role and dynamics of actors involved and the influence of changes in the integrated information system (IIS) during the mobilisation process.

The study follows a qualitative case study methodology. The authors draw on actor-network theory to examine the network and translation processes constructed in mobilising SSC in the chosen SOE. The data sources of this study were collected through semi-structured interviews, observations and documentary reviews.

The mobilisation of SSC is not a linear process but rather a “spiral” interplay through continuous interactions and compromises between human and non-human actors. Power gave the core actor as an orchestrator legitimacy and formality to reduce resistance and obstruction in translation for the mobilisation of SSC. The changes in IIS appear to facilitate the interaction between the heterogeneous actors.

This case study contributes towards understanding the mobilisation of SSC in a power-dominant context by highlighting the impact of changes in IIS and the details of the mobilisation of SSC in terms of the role played by both the individual actors and the technology.

This study provides a broader understanding of the interactions of the heterogeneous actors for mobilising SSC in a power-dominant context. More importantly, the study inspires future research into examining how SSC practices unfold and how the changes in IIS influence the mobilisation of SSC.