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Article
Publication date: 21 September 2023

Faisal Mahmood, Abdul Zahid Khan, Sajid Amir Shah and Muhammad Adil

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 26 December 2023

Savannah (Yuanyuan) Guo, Beilei Mei, Yanchao Rao and Jianfang Ye

This study investigates the implementation challenges and economic consequences of the International Financial Reporting Standards 9 (IFRS 9) Financial Instruments.

Abstract

Purpose

This study investigates the implementation challenges and economic consequences of the International Financial Reporting Standards 9 (IFRS 9) Financial Instruments.

Design/methodology/approach

Descriptive evidence on equity asset reclassifications and estimated impairment using the new expected credit loss (ECL) model are presented. Multivariate analyses on the disposal of available-for-sale (AFS) and fund investment post-announcement and the value relevance of impairments to financial assets post-implementation are performed.

Findings

Over 60% of sample firms report inconsistent equity asset reclassifications and do not change estimated impairment using the new expected credit loss model. Firms also switch from AFS to equity fund investments post-announcement. Lastly, impairments to financial assets increase in value relevance to investors’ post-implementation, but only in financial institutions and firms with Big 4 auditors.

Originality/value

This study's findings suggest that IFRS 9 presents implementation challenges and changes equity investment strategies. They also indicate cross-sectional differences in firms' ability to effectively apply the new standards. This study is valuable for policymakers, business leaders, investors and academics.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 5 April 2024

Letso Audrey Jacob, Jerekias Gandure and Venkata Parasuram Kommula

This study aims to investigate causes of sustainability failures of ISO 9001 Quality Management Systems in Botswana.

Abstract

Purpose

This study aims to investigate causes of sustainability failures of ISO 9001 Quality Management Systems in Botswana.

Design/methodology/approach

The research employed qualitative and quantitative methods, including literature review and secondary data analysis to understand trends relating to Botswana, and a survey to identify gaps leading to certification sustainability failures, focusing on; motives for certification, causes of decertification and issues in the certification process.

Findings

ISO 9001 adoption in Botswana is slow, with low acceptance rate in the public sector at 13% compared to the private sector at 87%. Termination rates have been high at 55% over two decades. Manufacturing dominates certification with 45% of total certification. While micro and small companies struggle to sustain certification, often failing within 2 years, medium-sized companies demonstrate better sustainability, lasting beyond 6 years. Product/service quality and process improvement drive certification while decertification is influenced by management factors, financial constraints, and process management. The study recommends a model for effective integration of ISO 9001.

Originality/value

Integrated systems are crucial for consistent process performance and continual improvement in all sectors for sustainable organizational success. Although the ISO 9001 Quality Management System has shown positive impacts globally, the impact of its adoption in Botswana remains questionable with high failure rates post implementation. There appears to exist a significant gap in development, implementation, and maintenance of the QMS. The public domain has no evidence of any past investigation on causes of sustainability failures of ISO 9001 post certification. The current study sought to close that knowledge gap.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 25 April 2024

Mihaela Brindusa Tudose, Flavian Clipa and Raluca Irina Clipa

This study proposes an analysis of the performance of companies that have assumed the responsibility of facilitating the digitalization of economic activities. Because of their…

Abstract

Purpose

This study proposes an analysis of the performance of companies that have assumed the responsibility of facilitating the digitalization of economic activities. Because of their potential to accelerate digitization, these companies have been financially supported. The monitoring of the performances recorded by these companies, including the evaluation of the impact of different determining factors, meets both the needs of the financiers (concerned with the evaluation of the efficiency of the use of nonreimbursable financing) and the needs of continuous improvement of the activities of the companies in the field.

Design/methodology/approach

The study assesses performance dynamics and the impact of its determinants. The model allows achieving a simplified vision of performance and its determinants, supporting decision-makers in the management process. The construction of an estimation model based on the multiple regression method was considered. Robustness tests were performed on the results, using parametric and nonparametric tests.

Findings

The results of the analysis at the level of the extended sample indicated that, during the analyzed period, the economic and commercial performances decreased, and significant influences in this respect include the financing structure, sales dynamics and volume of receivables. The analysis at the level of the restricted sample confirmed these interdependencies and provided additional evidence of the impact of other determinants.

Research limitations/implications

The study contributes both to performance research and to the assessment of the prospects for accelerating digitalization in support of economic activities. Since the empirical research was carried out on a sample of Romanian companies that provide services in information technology, which accessed nonreimbursable financing, the representativeness of the results is limited to this sector. For the analyzed sample, the study provides support for improving performance.

Practical implications

The results of the study prove to be useful from a microeconomic and macroeconomic perspective as well, as they provide evidence on the performance of companies that have implemented information and communication technology (ICT) projects and on the efficiency of the use of non-reimbursable funding dedicated to business support.

Originality/value

The study fills the literature gap regarding the performance of companies that have developed ICT projects and received grant funding for the implementation of these projects. The literature review indicated that there are few studies conducted on these companies, which did not include Romanian companies.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 15 April 2024

Mohamed Ahmed Abobakr, Magdy Abdel-Kader and Ahmed Fouad F. Elbayoumi

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

Abstract

Purpose

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

Design/methodology/approach

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.

Findings

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

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 5 April 2024

Manoj Krishnan and Satish Krishnan

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

Abstract

Purpose

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

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 1 February 2024

Jorge Alfonso Lara-Pérez, Francisco Canibe-Cruz and Antonio Duréndez

The present study shows that the implementation and development of enterprise resource planning (ERP) systems as a technological innovation provide a competitive advantage that…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 9 April 2024

Bassel Kassem, Matteo Rossini, Stefano Frecassetti, Federica Costa and Alberto Portioli Staudacher

While Digitalisation is gaining momentum among practitioners and the scientific world, there is still a struggle to embark on the digitalisation journey successfully. The…

Abstract

Purpose

While Digitalisation is gaining momentum among practitioners and the scientific world, there is still a struggle to embark on the digitalisation journey successfully. The struggles are more significant for SMEs compared to large companies. Such transformation could face internal resistance, which evokes the need to put it into a socio-technical perspective such as lean. This paper investigates how SMEs could implement digital tools and technologies in their operations.

Design/methodology/approach

We relied on a multiple case study design in three SME manufacturing companies in Italy. Based on the experience of those companies, the struggles in the implementation and the lessons learned, we formulate an implementation model of digital tools driven by lean thinking.

Findings

Companies tend to implement first digital tools that help with real-time data collection and stress that introducing digital tools becomes challenging without reducing waste in production. The model stresses top management commitment, middle-line involvement and operator training to resist change. All these factors coincide with socio-technical lean bundles developed by seminal works. In addition, the study highlights that financial incentives are not necessarily the common barrier to digital tools implementation in SMEs but rather the cultural aspect.

Originality/value

Our paper enriches the extant body of knowledge by deriving knowledge around digitalisation implementation through lessons learned and corrective actions. It allows managers to benchmark and compare the current state of the implementation process with that of other companies and the one proposed to make corrective actions when necessary.

Details

Journal of Manufacturing Technology Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-038X

Keywords

Open Access
Article
Publication date: 12 April 2024

Thabang Donald Mokoena and Gideon Petrus van Tonder

This paper aims to determine the impact of mentorship on the development of self-directedness among beginner teachers in their initial years of teaching.

Abstract

Purpose

This paper aims to determine the impact of mentorship on the development of self-directedness among beginner teachers in their initial years of teaching.

Design/methodology/approach

The researcher adopted a positivist paradigm to explore the situation of concern. Quantitative research was conducted, involving the collection and analysis of numerical data. Two closed-ended structured questionnaires were utilised, derived from the 40-item self-directed learning readiness scale (SDLRS) developed by Fisher and King, and a pre-determined questionnaire by Glazerman focused on the first-year teaching experience, induction and mentoring of beginner teachers.

Findings

Beginner teachers merely relying on the knowledge obtained from their studies is insufficient to achieve a satisfactory level of self-directedness when starting a teaching career. Most beginner teachers faced significant challenges in their early years of teaching due to the absence of mentoring support. In addition, most indicated that they resume their teaching duties and rely on their district for general support, guidance and orientation. Finally, the results have shown that mentoring positively impacts beginner teachers’ self-directedness.

Research limitations/implications

The first limitation was that this study was narrowed to one South Africa University part-time B.Ed honours students working as beginner teachers in different provinces at primary and secondary schools. As a result, the findings of this research might be interpreted by some critics as one-sided and not representative of the views of most beginner teachers in South Africa who are working. The second limitation of this study is the sample size. In this study, 222 responses were received. As a result, the findings of this research might be considered not representative of the target sample size.

Practical implications

The presence and effective implementation of mentoring programmes in schools can positively impact beginner teachers' professional development and retention during their first years of teaching.

Social implications

We contend that our research holds significance for international readership as it aims to garner attention towards potential research endeavours in diverse settings concerning mentorship programs for beginner teachers, specifically promoting self-directed learning. Our research offers opportunities to compare our findings with studies conducted in more comprehensive, comparative contexts and foster research possibilities in broader, contrasting contexts.

Originality/value

Based on the findings of this research, the availability and effective use of mentoring programmes would significantly affect beginner teachers' self-directedness, improve their retention rate and alleviate their teaching challenges. This study was the first research on the perceptions of the influence of mentoring on the self-directedness of beginner teachers.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 25 April 2024

Yousuf Al Zaabi, Jiju Antony, Jose Arturo Garza-Reyes, Guilherme da Luz Tortorella, Michael Sony and Raja Jayaraman

Operational excellence (OpEx) is a proven philosophy focusing on continuous improvement in processes and systems for superior performance and efficiency. It plays a crucial role…

Abstract

Purpose

Operational excellence (OpEx) is a proven philosophy focusing on continuous improvement in processes and systems for superior performance and efficiency. It plays a crucial role in the energy sector, acting as a catalyst for safety, customer satisfaction, sustainability and competitiveness. This research aims to assess OpEx methodologies in Oman’s energy sector, examining methods, approaches, motivations and sustainability.

Design/methodology/approach

This study applies qualitative analysis methodology, involving interviews with 18 industry experts, from the energy sector in a sizeable energy country.

Findings

The analysis revealed a growing demand, particularly, in the oil and gas industry, driven by emerging business needs. Qualitative data analysis has identified 10 themes such as implemented methodologies, motivation drivers, deployment approaches, sustainability factors, benefits and challenges. Additionally, new themes emerged, including influencers to start OpEx, resource requirements, enablers for successful OpEx and systems.

Research limitations/implications

This research was limited to Oman and the findings drawn from Omani energy companies may have limited applicability to energy companies in other regions. Therefore, if these findings were to be used, the validation of the findings in relation to other countries should be conducted, to ensure the validity of the context and outcome.

Practical implications

These findings contribute to understanding OpEx dynamics in the Omani energy sector, offering valuable insights for effective utilisation and organisational goal achievement. Furthermore, the study offers valuable insights on how to effectively employ OpEx initiatives in the energy sector to achieve their goals and create value. It addresses the lack of knowledge, offers a framework for successful OpEx implementation, bridges the theory-practice gap and provides insights for optimal utilisation.

Originality/value

To the best of the authors’ knowledge, this is the first empirical study on assessing OpEx methodologies in the energy sector, and therefore it serves as a foundation for many future studies. The study provides a theoretical foundation for the OpEx methodologies in terms of organisational readiness for successful OpEx implementation.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

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