Does business intelligence mediate the relationship between ERP and management accounting practices?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mayada Abd El-Aziz Youssef ◽  
Habib Mahama
Keyword(s):  
Enterprise Resource Planning ◽  
Business Intelligence ◽  
Structural Equation ◽  
Management Accounting ◽  
Resource Planning ◽  
Equation Modeling ◽  
Erp Systems ◽  
Cross Sectional Survey ◽  
Content Type ◽  
The Relationship

Purpose 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. Design/methodology/approach 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. Findings 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. Practical implications The results encourage organizations to adopt BI&A to reap the full benefits of ERP. Originality/value 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.

Understanding cloud ERP continuance intention and individual performance: a TTF-driven perspective

2020 ◽  
Vol 27 (4) ◽  
pp. 1591-1614 ◽  
Author(s):  
Yung-Ming Cheng
Keyword(s):  
Technology Acceptance ◽  
Enterprise Resource Planning ◽  
Structural Equation ◽  
Resource Planning ◽  
Individual Performance ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Equation Modeling ◽  
Continuance Intention ◽  
Content Type

PurposeThis study's purpose is to propose a hybrid model based on expectation-confirmation model (ECM) and technology acceptance model (TAM) to examine whether organizational users' perceived task-technology fit (TTF) in cloud enterprise resource planning (ERP) as an antecedent to user beliefs can directly and indirectly affect their continuance intention of cloud ERP and individual performance.Design/methodology/approachSample data for this study were collected from end users of cloud ERP working in companies in Taiwan. A total of 500 questionnaires were distributed in the 50 sample companies, and 355 (71.0%) usable questionnaires were analyzed using structural equation modeling in this study.FindingsThis study showed that organizational users' perceived TTF contributed positively to their perceived usefulness, confirmation and perceived ease of use of cloud ERP, which in turn directly and indirectly led to their satisfaction with cloud ERP, continuance intention of cloud ERP and individual performance; that is, this study's findings strongly supported the research model integrating ECM, TAM and TTF model with all hypothesized links being significant.Originality/valueThis study contributes to an understanding of the TTF model in explaining organizational users' cloud ERP continuance intention that is difficult to explain with only their utilitarian perceptions of cloud ERP. Further, it is especially worth mentioning that this study places considerably more emphasis upon organizational users' individual performance greatly driven by their perceived TTF in cloud ERP and continuance intention of cloud ERP. Thus, this study's empirical evidence on incorporating ECM, TAM and TTF model can significantly enhance better understanding of the outcomes for cloud ERP continuance intention and shed light on the possible formulation of a richer post-adoption model.

scholarly journals The Impact Mechanisms of Psychological Learning Climate on Employees' Innovative Use of Information Systems

2020 ◽  
Vol 28 (2) ◽  
pp. 52-72
Author(s):  
Yuanyuan Guo ◽  
Chaoyou Wang
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
Structural Equation ◽  
Resource Planning ◽  
Equation Modeling ◽  
Learning Climate ◽  
Erp Systems ◽  
Creative Self ◽  
The Impact

The aim of this study is to explore the impact mechanisms of psychological learning climate on employees' innovative use of information systems (IS). Using structural equation modeling, this study develops a theoretical model to investigate how the psychological learning climate affects innovative IS use by introducing individual motivational factors as mediators. The model is tested through a survey of 163 employees using enterprise resource planning (ERP) systems in China. The results suggest that psychological learning climate is positively related to innovative IS use both directly and indirectly. The indirect effect works through motivating employees' intrinsic motivation and creative self-efficiency. This study adds to the literature on IS use by identifying and examining the role of psychological learning climate as a driver of innovative IS use. The findings could provide managers with an understanding of how management can inspire employees' potential in IS innovation.

Marketing advantages and sustainable competitiveness through branding for the supply chain of Islamic country

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Saeed Shahbaz ◽  
Mudaser Javaid ◽  
Syed Hasnain Alam Kazmi ◽  
Qamar Abbas
Keyword(s):  
Supply Chain ◽  
Structural Equation ◽  
Vital Role ◽  
Equation Modeling ◽  
Extensive Literature ◽  
Electric Industry ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
The Relationship

Purpose Branding plays a vital role in the success of every organization and even industry. In Islamic countries, every organization must consider Sharia rules while strategy making. Nowadays, the supply chain is considered a major tool of branding and marketing. After an extensive literature review, it has been found that the studies that test the marketing advantages (MAs) and sustainable competitiveness through branding are scarce. The purpose of this study is to empirically examine the relationship between branding and MAs and mediating the role of sustainable competitiveness. Design/methodology/approach This is a quantitative study. An instrument was adopted, and data were collected. The researchers tested the hypotheses from the survey data from 179 electronic organizations. The data ware analyzed through structural equation modeling to examine the proposed hypothesis of this study. Findings The findings indicate that the relationship among dimensions of branding attitude and MAs were supported (expect reliability). Additionally, this study also revealed that a sustainable competitive variable plays a substantial role as a mediating variable in those relationships. Research limitations/implications This study is a cross-sectional survey. Consequently, the limited sample size from the electric industry may affect the power of generalizability. The next study may be demonstrated for other industries to respect the nature of the branding and MAs among the managerial staff of other industries. Practical implications This study will help managers to understand how to use the supply chain as branding for their MAs through sustainable competitiveness. Originality/value This study adds practical value to the literature on sustainable competitive, branding and MA and supply chain. The study shows that sustainable competitiveness has varying mediating effects on industry value.

scholarly journals CONTROLLING THE CHANGING OF MANAGEMENT ACCOUNTING PRACTICES IN THE ENTERPRISE RESOURCES PLANNING ENVIRONMENT

2020 ◽  
Vol 9 (2) ◽  
pp. 59-72
Author(s):  
Muhammad Nawawi ◽  
Roza Mulyadi ◽  
Dabella Yunia
Keyword(s):  
Enterprise Resource Planning ◽  
Structural Equation ◽  
Information Quality ◽  
Management Accounting ◽  
Resource Planning ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Manufacturing Companies

The aims of this research is to give empirical evidence of changes in management accounting practices (MA) by examining the effects of changes in data quality, information quality and management accounting tasks on the efficiency and effectiveness of accounting, and indirectly on change in management accounting after the adoption of an enterprise resource planning (ERP) systems. Empirical analysis of the study used primary data from a survey of 29 manufacturing companies with 102 CFO respondents, accounting managers and business controllers, with a response rate of 28.43%, providing significant support for the proposed model. Structural equation modeling (SEM) approach with testing tools using partial least square (PLS) is used in this research. The linear thing with the results of previous research is the same, it was found that the erp implementation time is the determinant of significant MA changes, while the difference from previous researchers is in the end user, where the company that has adopted the ERP system has just felt a greater MA change when compared to users early on. The results showed that the implementation of global ERP and the use of business intelligence tools (BI) were significantly related to changes in MA practices.

The influence of altruistic leadership behavior and learning culture on work–family relationship in Chinese SMEs

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lei Xie ◽  
Shaoping Qiu ◽  
Mary Jo Garcia Biggs
Keyword(s):  
Structural Equation ◽  
Leadership Behavior ◽  
Organizational Factors ◽  
Work And Family ◽  
Mediation Effect ◽  
Equation Modeling ◽  
Research Approach ◽  
Cross Sectional Survey ◽  
Content Type ◽  
The Relationship

Purpose This study aims to examine the relationship between supervisor’s altruistic leadership behavior (ALB) and family-to-work development (FWD) in the context of Chinese small and medium-sized enterprises (SMEs); and test the mediation effect of learning organization culture (LOC) between ALB and FWD. Design/methodology/approach A non-experimental, quantitative, cross-sectional survey research approach was applied. A structural equation modeling technique was used to test all hypotheses. Findings Results indicated that ALB is positively and significantly correlated with FWD. Additionally, the relationship between ALB and FWD is mediated by LOC. Practical implications This study suggests that building and maintaining an effective LOC requires leaders to champion, human resource (HR) professionals to strengthen and employees to support learning as a system. Thus, HR professionals should implement altruistic leadership mentoring and coaching programs. In the case of Chinese SMEs, altruistic leaders are especially instrumental in generating followers’ positive outcomes in both work and family domains. Originality/value This study looks into the influence of organizational factors on the direction of FWD. In particular, this study seeks to examine organizational factors that relate to spillover from family to work.

What drives cloud ERP continuance? An integrated view

2018 ◽  
Vol 31 (5) ◽  
pp. 724-750 ◽  
Author(s):  
Yung-Ming Cheng
Keyword(s):  
Technology Acceptance ◽  
Enterprise Resource Planning ◽  
Structural Equation ◽  
Resource Planning ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Equation Modeling ◽  
Continuance Intention ◽  
Content Type ◽  
Output Quality

Purpose The purpose of this paper is to explore the key antecedents of organizational users’ continuance intention of cloud enterprise resource planning (ERP) by the integration of constructs from the expectation–confirmation model (ECM), technology acceptance model (TAM), theory of planned behavior (TPB), task-technology fit and TAM2. Design/methodology/approach Sample data for this study were collected from end users of cloud ERP working in companies in Taiwan. A total of 560 questionnaires were distributed in the 56 sample companies, and 395 (70.5 percent) usable questionnaires were analyzed using structural equation modeling in this study. Findings Findings show that while compatibility and output quality are key antecedents of confirmation of expectations toward cloud ERP, compatibility still reveals overwhelming and more indirect impacts on users’ continuance intention of cloud ERP than output quality because output quality has significant but evidently lesser effects on perceived usefulness and perceived ease of use than compatibility. Originality/value First, this study contributes to the identification of compatibility and output quality that may reveal deep insights to the task-related factors in understanding users’ cloud ERP continuance greatly driven by their confirmation of expectations toward cloud ERP. Next, the empirical evidence on capturing the ECM, TAM and TPB for completely explaining the antecedents of users’ continued cloud ERP usage intention is well documented. Hence, this study’s findings have significantly shed light on the possible formulation of a richer post-adoption model.

Effect of business characteristics and ERP implementation on business outcomes

2014 ◽  
Vol 37 (2) ◽  
pp. 186-206 ◽  
Author(s):  
Pairin Katerattanakul ◽  
James J. Lee ◽  
Soongoo Hong
Keyword(s):  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Manufacturing Firms ◽  
Manufacturing Companies ◽  
Erp Systems ◽  
Erp Implementation ◽  
Content Type ◽  
Business Outcomes ◽  
Make To Order ◽  
The Relationship

Purpose – This study is an exploratory study aiming to explore whether different groups of manufacturing firms with similar business characteristics and enterprise resource planning (ERP) implementation approaches would experience different business outcomes from ERP implementation. The paper aims to discuss these issues. Design/methodology/approach – Cluster analysis with data collected from 256 Korean manufacturing firms was employed to identify groups of manufacturing companies having similar business characteristics and adopting similar ERP implementation approaches. Then, the differences in business outcomes from implementing ERP systems among these groups of companies were examined. Findings – Company size and production approaches are useful variables for grouping manufacturing firms into clusters of companies with similar characteristics. Additionally, large manufacturing firms with make-to-order production approach have significantly higher perceived benefits from implementing ERP systems regarding external coordination and competitive impact than other firms do. Research limitations/implications – This study was conducted in only one industry of one country and used the data collected by self-reporting instrument. Thus, further studies conducted in other industries and/or other countries and using more objective measures would allow more generalizability of the findings of this study. It would also be interesting to investigate the effects of the logistics practices adopted by small manufacturing firms even though these practices may be more suitable for large manufacturing firms. Originality/value – This study contributes to the literatures on benefits obtained from implementing ERP systems as none of the previous studies has focused on the relationship among business characteristics, ERP implementation approaches, and business outcomes from ERP implementation.

ERP systems and management accounting

2018 ◽  
Vol 14 (2) ◽  
pp. 120-137 ◽  
Author(s):  
Gary Spraakman ◽  
Winnie O’Grady ◽  
Davood Askarany ◽  
Chris Akroyd
Keyword(s):  
Enterprise Resource Planning ◽  
Management Accounting ◽  
Resource Planning ◽  
Small Samples ◽  
Research Projects ◽  
Erp Systems ◽  
Content Type ◽  
Erp System ◽  
New Information ◽  
The Impact

Purpose This paper aims to show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through “nudging” by researchers in their preamble before interviews begin. Design/methodology/approach There were two groups of comparable respondents. Each group received a different preamble to the same questions. The differences in group responses were analyzed. Findings When the impact of ERP implementation on the physical, transactional and information flows within the firm were nudged, the responses focused on how the chart of accounts had to be expanded to account for the additional data introduced by transaction processing. When the IT and ERP system knowledge and skills were nudged, the responses tended to emphasize analyses or the use of new information through the use of drill down functionality. This research provides new insights and contributions to understanding how nudging affects or directs respondent assessments of the impact of ERP systems on management accounting. Research limitations/implications The research is limited by the relatively small samples and by the fact that these were different research projects. Practical implications Nudging has an obvious impact on research that should not be ignored. Social implications Unintentional nudging should be considered with all research projects. Originality/value This paper makes explicit that nudging occurs in research whether intentional or unintentional.

scholarly journals Sandbox Environments in an ERP System Context: Examining User Attitude and Satisfaction

2020 ◽  
Vol 23 (1) ◽  
Author(s):  
Tim Klaus ◽  
Chuleeporn Changchit
Keyword(s):  
Technology Acceptance ◽  
Enterprise Resource Planning ◽  
User Satisfaction ◽  
Structural Equation ◽  
Financial Education ◽  
Resource Planning ◽  
Equation Modeling ◽  
Task Completion ◽  
Erp Systems ◽  
Erp System

Enterprise Resource Planning (ERP) systems are large complex software packages that are widely usedin organizations today. Due to the complexity, sandbox environments are often used for training on ERPsystems. This study examines the effectiveness of training using a sandbox environment, specifically examininguser attitudes, users’ perception of financial knowledge gained, and user satisfaction in the ERP environmentwhile learning financial concepts. The theoretical framework is based on the Technology Acceptance Modelwith additional factors predicted to impact users’ attitude and satisfaction. Data were collected from 124subjects who voluntarily participated in the study. Structural Equation Modeling was used to analyze the data.The results of this study should help organizations understand the factors impacting user attitudes on ERPtraining leading to higher self‑perception of knowledge gains and task completion satisfaction. In addition, thisstudy provides the results of using ERP systems as a tool for financial education.

scholarly journals THE BENEFITS OF ENTERPRISE RESOURCE PLANNING SYSTEM IMPLEMENTATION OF MANAGEMENT ACCOUNTING PRACTICES IN MALAYSIAN SMES

2021 ◽  
Vol 56 (4) ◽  
pp. 764-778
Author(s):  
Sudhashini Nair ◽  
Foo Wai Xin ◽  
Salwa Ahamad ◽  
Neeta Jayabalan
Keyword(s):  
Organizational Performance ◽  
Enterprise Resource Planning ◽  
Structural Equation ◽  
Management Accounting ◽  
Resource Planning ◽  
Planning System ◽  
Equation Modeling ◽  
Smart Manufacturing ◽  
System Implementation ◽  
Erp System

Malaysia is a primary destination for smart manufacturing and high technology activities. However, as businesses grow and compete, there is high pressure on small and medium-sized enterprises (SMEs) to improve their organizational performance, diversify and expand their business, and support stakeholders' interests. Management accounting practices (MAPs) are likely to allow businesses to achieve such objectives as the use of financial and non-financial information at the management and operational level will assist in planning, control, and decision-making subsequently. This increases profit and sales while reducing operational cost, improving quality, and strengthening stakeholders’ relationships, including enhancing customer value. Enterprise resource planning (ERP) is a system that allows businesses to achieve these enhancements as the ERP software integrates various automated processes related to technology, inventory, finance, services, and human resource management. The review of studies in the field of MAPs has found that the operational, tactical, and strategic benefit from the ERP system implementation may affect MAPs in SMEs; hence, this study aims to examine the possible relationships that may exist between operational, tactical, and strategic benefits of ERP implementation and MAPs among Malaysian SMEs. Data was collected using online questionnaires from 150 managers from SMEs in the state of Selangor. Using Structural Equation Modeling (AMOS), the study found that both operational benefit and strategic benefit of ERP system implementation had significant positive relationships with MAPs in Malaysian SMEs. The implications of the research findings of this study are discussed.

Sign in / Sign up

Export Citation Format

Share Document