The influence of enterprise resource planning (ERP) systems' performance on earnings management

We analyse whether there is a linkage between performance measures of enterprise resource planning (ERP) systems and earnings management. We find that earnings management decreases with the higher performance of ERP systems. The empirical result is as expected. We further analyse how the dimension of the DeLone and McLean model of information systems success affects earnings management. We find that the relationship between the performance of ERP systems and earnings management depends on System Quality after ERP implementation. The more System Quality improves, the more earnings management is reduced.     

Enterprise resource planning: technology acceptance in Thai universities

The primary objective of this paper is to identify the factors associated with computing satisfaction for existing legacy systems and the perceptions of usefulness and ease of use of an enterprise resource planning (ERP) system for Thai university staff. Questionnaires were used as a means to gain insights and perspective of ERP systems in Thai universities. The results found significant relationships between university tenure and system satisfaction, and that computer experience, age, prior knowledge and education were significantly related to ERP perceptions. Diversity is also required in administration staff to allow new ideas to be recognised and exploited. This study has investigated ERP as a new innovation at a very early stage in Thai universities. This research study has shown that potential adopters of ERP do have uncertainty about a new innovation and this compels them to find out more information about the innovation. Any efforts at persuasion should be staged over a period of time to allow a build-up of knowledge to occur in organisations that implement ERP. ERP training could then focus on explaining the advantages of ERP over the existing system, while providing users with ‘hands on’ experience of an ERP system.     

A method for improving ERP implementation success by the principles and process of user-centred design

Enterprise resource planning (ERP) systems are implemented to increase the productivity and operational efficiency of companies. However, the implementation activities and changes within operational processes pose a temporary threat to productivity. Reported difficulties in implementation projects frequently relate to organisational and human-centred issues; like the ability and motivation of the organisation to accept the new ERP system. User-centred design (UCD) is a multidisciplinary process that aims at improving human working conditions by early user involvement in the system design, e.g. user observation or usability testing. UCD was originally developed for the design of interactive computer systems. The underlying question for this research is how the principles and process of UCD can be applied to ensure the usability of an ERP system. This article presents: first, a literature review of ERP implementations; second, a literature review of UCD applications; third, a method to combine the UCD and ERP system implementation processes; and finally a discussion of the UCD approach for ERP implementation.     

Factors affecting post-implementation success of enterprise resource planning systems: a perspective of business process performance

ABSTRACT

The study investigates critical factors which are important to evaluate enterprise resource planning (ERP) in the post-implementation stage. A conceptual framework is proposed with a set of relevant hypotheses and a structural equation modeling is used to analyze the survey data using Smart-PLS package program. The results illustrate that post-implementation success factors are significant for assessing an overall impact of ERP post-implementation. Likewise, the possibility of business process performance is higher in a condition of when the systems are employed in a coordinated way. The findings may assist ERP professionals and developers in other countries for ERP implementation in future.     

Competitive advantage in the ERP system's value-chain and its influence on future development

Using the resource-based view, we present a set of propositions related to enterprise resource planning (ERP) development, reflections on competitive advantage and the different roles that stakeholders play in the value-chain. This has the goal of building a foundation for future research on ERPs and how stakeholders' desire to achieve competitive advantage influence ERP development, especially when it comes to development of a more standardised or pre-customised ERP system. The propositions also act as a foundation for increasing our knowledge concerning the difficulty in developing improved ERP systems.     

ERP systems success: an empirical analysis of how two organizational stakeholder groups prioritize and evaluate relevant measures

Organizations worldwide are adopting enterprise resource planning (ERP) systems. A number of studies discuss the implementation and success of such systems, but our study of the literature indicates that discussions about ERP systems success from the perspectives of key organizational stakeholders are not easy to come across. This study is designed to fill this gap in research. Using surveys in Finland and Estonia, we obtained empirical data from 66 respondents in 44 diverse, private, industrial organizations. Our objective was to determine whether differences exist between two organizational stakeholder groups, i.e. business managers and IT professionals, concerning how each group believe ERP success measures and dimensions are prioritized and evaluated in their respective organizations. Prior literature suggests that differences exist between the two groups with regard to how each perceives organizational information technology (IT) issues. Our study indicates that no significant statistical differences exist between the two groups with the exception of one dimension of ERP success, i.e. vendor/consultant quality. The implications of our findings for both practice and research are discussed.     

VE/VM的理论发展:困惑、机遇和挑战(Ⅱ)——国外VE/VM的理论和应用研究进展

在国外,VE/VM理论研究进展的一个主要方面就是将现有的VE/VM与当今新出现的一些创新管理理念和方法结合起来,这些理论和方法包括:环境成本生命周期分析方法(Life Cycle Environmental Cost Analysis,LCECA)、信息支持思维方法(Information Support Process-based Thinking,ISP/T)、6 Sigma管理方法、组织和团队理论、创造性问题解决策略(Creative Problem Solving Strategies,CPSS)、发明性问题解决(Theory of Inventive Problem Solving,TRIZ)方法、复杂生产系统(Complex product systems,CoPS)、战略管理、系统方法论(SM)、等。通过这种结合,开阔了VE/VM原有的思维模式和视野。同时在提升VE/VM的应用绩效上比较明显。