Enterprise Resource Planning (ERP) System Selection: A Data Envelopment Anaysis (DEA) Approach

Research Question: What are the accounting benefits perceived by accountants and internal auditors that entail through Enterprise Resource Planning (ERP) systems? Is there an interaction of ERP accounting benefits with the accountants’ and internal auditors’ satisfaction level in using ERP systems? Motivation: Many organizations are implementing ERP systems extensively while sharing a common database and being real-time. Past scholars summon empirical studies on ERP's impact on accounting benefits and user satisfaction. Therefore, this study was conducted from accountants’ and internal auditors’ perspective as recent scholars shed light on the cruciality of these two groups' perceptions as key ERP users. Idea: This study examines the accounting benefits that entail through the adoption of ERP systems by Sri Lankan companies with regard to ERP user satisfaction from the perspective of accountants and internal auditors. Data: The data were collected from 38 accountants and 19 internal auditors across 24 companies that are implementing ERP systems for more than four years. Tools: A quantitative survey methodology is employed to draw empirical evidence. Findings: The findings confirm that organizational, operational (time), and IT accounting benefits derived from ERP systems significantly and positively influence ERP users' satisfaction. In contrast, operational accounting benefits (cost) received the lowest rating and did not significantly influence user satisfaction. Contribution: While these findings are valuable to accountants and internal auditors to better understand the ERP accounting benefits, ERP consultants and system providers also benefit from identifying ERP accounting features to uplift user satisfaction in developing countries.

Every business or government agency needs to track information regarding their finances, their employees, and the items or assets they own and manage. Software applications that track this type of information are called enterprise resource planning (ERP) systems. Managing these assets in an integrated application allows an organization to have a consistent view across the entire enterprise. This enterprise-wide view allows ERP systems to go beyond the traditional transaction-based accounting systems maintained at the organization level and deliver fully integrated financial and human capital management based on industry-derived best practices across organizations. In response to the pressures of global competition, enterprises today are forging ahead with the mission of integrating information systems across corporate boundaries to unite customers, suppliers and any other business partners with which they interact. And in the mean time, with the development of the society, more and more people have to go many places because the job makes them and working at home also becomes more and more popular. Those people who are not at the place of their company also want to continue their work in other places even at home. The old style ERP system is in C/S model and cannot satisfy with the needs. So it is very necessary to upgrade the ERP system. This paper will go to figure out the application of the Web service in the upgrading of ERP system. In this paper, we focus on that how to upgrade or renew a C/S ERP system to an ERP system with B/S model and the application of Web service. We use the J2EE architecture and XML technology to provide Web service and upgrade/renew the former ERP system. UML tools play a very important role in the upgrading procedure. We use UML to analysis and design the B/S ERP system, which based on the C/S version. We use JSP to act as the view of the system because of its flexibility. In the Web service, the XML is necessary. So the XML technology is also used. In the end of the paper, we will figure out how these technologies to be used through a concrete example.

Enterprise Resource Planning (ERP) systems offer various functionalities to support an organization’s core functions. However, many anticipated benefits often need to materialize due to business context changes and users’ high expectations. Continuous adaptation and improvement are necessary to address user disappointments. This research focuses on ERP systems, exploring key factors influencing the success of their implementation. Recognizing challenges in ERP system implementation, this study provides a comprehensive literature review, identifying essential and contemporary Critical Success Factors (CSFs) influenced by technological advancements. Addressing challenges specific to the wood industry, this research introduces additional industry-adapted CSFs, including industry adaptability, integration with production machinery, effective warehouse management, and supply chain tracking. Furthermore, this paper emphasizes the need for continuous adaptation and improvement of ERP systems, especially in light of current trends and technological achievements. This study recommends a holistic approach, considering traditional or essential CSFs while adapting to new trends. Critical success factors in ERP implementation in the next decade involve considering cloud technology, artificial intelligence and machine learning, data security, mobile access, IoT integration, user experience, and training. The main objective of this paper is to identify the latest CSFs in ERP implementation. This research highlights essential success factors in ERP implementation, and contemporary trends in ERP implementation with a particular focus on the specifics of wood industry. While organizations should aim to maximize the potential of ERP systems, they should also acknowledge the crucial role played by human intervention in the effective and responsible implementation of artificial intelligence.

Over the last twenty years, Enterprise Resource Planning (ERP) systems have become essential for businesses aiming to enhance efficiency and gain a competitive advantage in the fierce business landscape of today. ERP systems offer substantial benefits for quality, cost-efficiency, and timely services in healthcare globally, but many organizations in underdeveloped and remote areas lack adequate IT infrastructure. This paper aims to provide an overview of the status of the ERP environment in Bangladesh's healthcare business and highlight the demands for IT-enabled health infrastructure and challenges to ERP-based health structure adoption. The study conducted a systematic review and meta-analysis extension for systematic reviews using the PRISMA method. Two digital libraries including Scopus and WoS were used in this study for systematic literature review. The study found no papers conducted on ERP in Bangladesh healthcare, including advantages and disadvantages. Some findings revealed that the adoption of ERP systems in the healthcare industry in Bangladesh remains challenging but not beyond overcome. ERP systems would encourage substantial changes in finances, human resources and capacity, revenue, workforce scheduling, and customer satisfaction if they were successfully adopted in healthcare enterprises in Bangladesh. Further improvement is needed in various disciplines based on the existing situation and difficulties with ERP adoption in the healthcare industry. The results of this study will assist the stakeholders in making wise choices regarding the implementation of ERP and upcoming investments in Bangladesh's healthcare industry.

ERP (Enterprise Resource Planning) system is considered to provide benefits for the company. ERP systems provide useful accounting information for decision making. This
\nstudy aims to determine the impact of ERP systems on the relevance of accounting information and firm performance on companies that adopt ERP and companies that do not adopt ERP. In this study the relevance of accounting information is tested with three variables of predictive value, timeliness and feedback value. The results of this analysis are obtained from questionnaires that have been distributed to 75 companies, consisting of 40 companies that adopt ERP system and 35 companies that do not adoption of ERP system, the samples obtained by each of only 30 companies so that there are 60 companies studied. The hypothesis in this study will be tested using Mann Whitney nonparametric analysis with SPSS to look for differences in the impact of the two types of firms. This analysis proves that the ERP system affects the relevance of accounting information consisting of three variables and firm performance on companies that adopt ERP systems.

Background: Public sector organisations encounter many challenges because of their complex legislative requirements, social responsibilities and higher public expectations. In the early 1980s, governments worldwide started experimenting with improving functions and processes through enterprise resource planning (ERP) systems. Objective: This study investigated the feasibility of South African government institutions in adopting a guideline that will assist in implementing a sustainable ERP system to improve their information systems strategy. Method: This study followed the qualitative dominating mixed research methodology. A survey was distributed to 20 participants with closed-ended questions to collect quantitative data and open-ended questions to collect qualitative data. Results: Thirteen factors that allow ERP systems to be successfully implemented were identified. Some of the factors included effective change management policies, end-user specialised knowledge, organisation culture fit, top management support, ERP training before and post-implementation, visibility of activities throughout the workflow, and willingness to change. Sixteen issues that restrict ERP implementation were also identified. Some of the restricting factors include ERP system complexity, high levels of customisation, inadequate flexibility, budget, maintenance costs, lack of vendor support, implementation delays and cost overruns. The current state of ERP implementation in the investigated organisation is of acceptance with growth being achieved gradually and steadily. Conclusion: The proposed framework provides core competencies such as top management support, ERP training before and post-implementation, and effective change management policies among others, that can be used to establish corrective measures before and during the installation of ERP systems. Contribution: This study contributed to the body of knowledge by identifying the success and hindering factors of ERP system implementation. The proposed framework outlines guidelines for organisations to successfully adopt and implement ERP systems.

Background: Public sector organisations encounter many challenges because of their complex legislative requirements, social responsibilities and higher public expectations. In the early 1980s, governments worldwide started experimenting with improving functions and processes through enterprise resource planning (ERP) systems. Objective: This study investigated the feasibility of South African government institutions in adopting a guideline that will assist in implementing a sustainable ERP system to improve their information systems strategy. Method: This study followed the qualitative dominating mixed research methodology. A survey was distributed to 20 participants with closed-ended questions to collect quantitative data and open-ended questions to collect qualitative data. Results: Thirteen factors that allow ERP systems to be successfully implemented were identified. Some of the factors included effective change management policies, end-user specialised knowledge, organisation culture fit, top management support, ERP training before and post-implementation, visibility of activities throughout the workflow, and willingness to change. Sixteen issues that restrict ERP implementation were also identified. Some of the restricting factors include ERP system complexity, high levels of customisation, inadequate flexibility, budget, maintenance costs, lack of vendor support, implementation delays and cost overruns. The current state of ERP implementation in the investigated organisation is of acceptance with growth being achieved gradually and steadily. Conclusion: The proposed framework provides core competencies such as top management support, ERP training before and post-implementation, and effective change management policies among others, that can be used to establish corrective measures before and during the installation of ERP systems. Contribution: This study contributed to the body of knowledge by identifying the success and hindering factors of ERP system implementation. The proposed framework outlines guidelines for organisations to successfully adopt and implement ERP systems.

Enterprise Resource Planning (ERP) systems have emerged as essential tools in streamlining financial reporting and improving management efficiency across various industries, including large-scale energy operations. This theoretical review explores how ERP systems enhance financial reporting by integrating real-time data, automating financial processes, and fostering transparency. In energy operations, where financial activities are complex and data-intensive, ERP systems centralize financial data, reducing errors, improving compliance, and supporting decision-making through enhanced visibility and accuracy. By automating tasks such as budgeting, forecasting, and financial statement generation, ERP systems enable energy companies to efficiently manage their financial resources, thus optimizing cost control and profitability. Additionally, ERP systems provide significant benefits for management efficiency, particularly in large-scale operations. The integration of financial, operational, and managerial processes within a single platform allows for better resource allocation, improved communication across departments, and faster response times to market fluctuations. These capabilities are crucial in the energy sector, where companies face volatile market conditions, regulatory pressures, and high operational risks. ERP systems enhance managerial decision-making by providing real-time insights into key performance indicators (KPIs), enabling executives to make data-driven decisions that support long-term strategic goals. However, implementing ERP systems in large-scale energy operations presents challenges, including high costs, lengthy implementation periods, and the need for employee training. This review also examines these barriers and suggests strategies for successful ERP adoption, including phased implementation, stakeholder engagement, and customization to industry-specific needs. In conclusion, ERP systems hold the potential to revolutionize financial reporting and management efficiency in large-scale energy operations. By leveraging ERP's real-time data integration and process automation, energy companies can significantly improve their financial management, enhance decision-making, and adapt more quickly to market changes. Keywords: ERP Systems, Financial Reporting, Management Efficiency, Large-Scale Energy Operations, Process Automation, Real-Time Data Integration, Decision-Making, Cost Control, Market Fluctuations, Energy Sector.

Implementation of enterprise resource planning (ERP) systems often aims to improve the companies’ processes in order to gain competitive advantage on the market. Especially, small companies need to integrate systems with suppliers and customers; hence, ERP systems often become a requirement. ERP system implementation processes in small enterprises contain several risk factors. Research has concluded that ERP implementation projects fail to a relatively high degree. Small companies are found to be constrained by limited resources, limited IS (information systems) knowledge and lack of IT expertise in ERP implementation. There are relatively few empirical research studies on implementing ERP systems in small enterprises and there is a large gap in research that could guide managers of small companies. This paper is based on a case study of three small enterprises that are planning to implement ERP systems that support their business processes. The aim of the paper is to identify the risk factors that can arise when implementing ERP systems in small enterprises. The analysis shows that an ERP system is a good solution to avoid using many different, separate systems in parallel. However, the study shows that it is challenging to integrate all systems used by suppliers and customers. An ERP system can include all information in one system and all information can also easily be accessed within that system. However, the implementation could be a demanding process as it requires engagement from all involved people, especially the managers of the companies.

The deployment of Enterprise Resource Planning (ERP) systems worldwide has become an evidence of the unprecedented movement towards integration of information technologies. The importance of continuance usage during the post implementation stage should not be neglected as to secure an optimal advantages offered by ERP system, that is achieved through minimizing ERP system usage barriers. As such, successful implementation of an ERP system does not necessarily guarantee that the system will be comprehensively used or accepted by users of the system. ERP benefits can only be realised and sustained if users continue to have favourable experiences in using the system. While many previous studies have examined ERP system during the implementation phase, only a few have revealed barriers to ERP usage as well its antecedent factors during the post-implementation phase. The purpose of this paper is to determine ERP system usage barriers and unearth the root causes to the barriers. To achieve the aim, this research was guided by the ‘soft-positivism’ paradigm, a paradigm that combines elements of positivism and interpretivism. By using this paradigm, the investigator brought certain prior expectations to the data analysis which are consistent with positivist research and which also build rich explanations from the data, consistent with the interpretive assumption. Based upon the lens of Task Technology Fit theory, this study adopts a qualitative method using multiple case studies. Three Malaysian organisations that had implemented ERP were investigated by conducting 30 semi–structured interviews and reviewing archival records and documents. The interviews were guided by the research objectives. Data were analysed by using open and thematic coding.The finding indicated four major areas of ERP usage problems: system, data, and technical infrastructure and interface problems. Besides that, several antecedent factors to the problems were identified. These factors fall into four major categories: organisation, user, task and technology, and include lack of support from either external or internal expertise, lack of individual strength and limited technology affordance. The outcome of this study was encapsulated in the form of the ERP Sand Clock Barriers and Antecedents Model.The paper contributes to post-implementation ERP system literature by stressing the complex relationships between usage barriers and antecedent factors. By identifying the underlying causes of SAP usage barriers, it could become the motivating factor for individual users to undertake reflective feedback and to achieve extended use of the implemented ERP system.

Global Star Company is a prominent player in the retail industry, operating in the bustling city of Batam. As part of its commitment to staying ahead in a highly competitive global market, the company has embraced the implementation of Enterprise Resource Planning (ERP) systems. This strategic move is geared towards enhancing various aspects of its operations, particularly in the supply chain. In today's globalized business landscape, it's imperative for companies like Global Star to optimize their supply chain processes. ERP systems facilitate the seamless integration of various functions, from material procurement and production to product delivery. The integration extends not only within the company but also externally, connecting with suppliers, distributors, and partners. This interconnectedness streamlines operations, reducing inefficiencies, and ensuring a more responsive supply chain. One critical element of Global Star's ERP infrastructure is the GF Accounting software, a versatile and multifunctional tool that plays a pivotal role in managing the company's financial operations. This software is not limited to just supermarkets but is also used across various industries to maintain control over business activities and accurately record transactions. By doing so, it empowers the company to gain better insights into its financial health and performance. Global Star recognizes that its success depends on more than just offering a wide range of products. It hinges on the efficiency and effectiveness of its internal and external business processes. The ERP system, combined with the GF Accounting software, is a driving force behind the company's ongoing efforts to streamline these processes, reduce costs, and enhance overall performance. In conclusion, Global Star Company's adoption of ERP systems and the GF Accounting software underscores its commitment to staying competitive in the global retail industry. By leveraging technology to improve supply chain management and optimize financial operations, the company is poised for continued growth and success in the dynamic and challenging world of retail.

Purpose: This study aims to examine characteristics that influence end-user satisfaction with ERP systems within the Sri Lankan context to understand what critical factors should be considered in the ERP decision-making processes. Research methodology: Data collection is conducted through an online questionnaire targeting end-users of ERP systems belonging to various industries. Results: The study found a significant relationship between five user characteristics and end-user satisfaction, as well as the significance of usability to end-user satisfaction. Minimal memory load was found to have no significant relationship with end-user satisfaction. In terms of organisational characteristics, user training and top-management support had a significant influence on end-user satisfaction as well. Limitations: Since this study is on ERP systems such as SAP, IFS, and Oracle with a high industry focus, organisations that do not use commercial ERP systems are not considered particularly public-sector organizations. Contributions: Although previous studies emphasised various factors that contributed to implementation failures, those factors have not been given importance to end-user satisfaction or the success of an ERP system. Within the Sri Lankan context, ERP implementations are still in the early stages, so it would be very useful to understand the factors that affect user satisfaction with such systems. Novelty: The findings identify what factors ERP vendors can focus on when making changes to their commercial products and give managers an idea of what factors they should consider when choosing the right ERP system for an organization.

An enterprise resource planning (ERP) system is an integrated set of programs that provides support for core organizational activities, such as manufacturing and logistics, finance and accounting, sales and marketing, and human resources. An ERP system helps the different parts of an organization share data and knowledge, reduce costs, and improve management of business processes. In spite of their benefits, many ERP systems fail (Stratman & Roth, 1999). Implementing an ERP system is a major undertaking. About 90% of ERP implementations are late or over budget (Martin, 1998), and the success rate of ERP systems implementation is only about 33% (Zhang et al., 2003).

PurposeThe paper aims to explore how supply chain performance management (PM) is affected by the decisions made in the enterprise resource planning (ERP) system lifecycle phases.Design/methodology/approachData were collected in a multiple case study of four manufacturing companies.FindingsFour PM activities and three ERP system lifecycle phases were described and analyzed. Eight propositions were generated from theory and the case analyses. Detailed demand specifications could have improved target setting and reporting possibilities, PM education and training seem to be important in both the implementation and the use phase and supply chain PM is highly affected in the use phase.Research limitations/implicationsThe paper is explorative. A required next step would be to test the generated propositions on a larger population.Practical implicationsPropositions of what supply chain PM issues manufacturing companies should consider in the ERP system selection, implementation and use phases are presented. The results indicate that a lot of supply chain PM improvements can be realized within the use phase of an existing ERP system.Originality/valueNo previous paper has focused upon how to consider supply chain PM when implementing ERP systems. This is needed because previous studies have identified ERP systems as obstacles for supply chain PM.

Education leaders are challenged with maintaining high level information systems that are capable of generating real time complex reports which help in planning an institute’s resources and take the risk of decision making. To meet this challenge, an effective ERP system could help schools manage their resources and time. The main goal of this chapter is to develop a better understanding of the best practices and effective methodologies associated with the implementation and utilization of Enterprise Resource Planning (ERP) systems in the Arab Education sector. The chapter is also intended to familiarize Arab educational leaders with the key challenges and issues that could be encountered while implementing ERP systems in their educational institutions, and how to adequately cope with such challenges and issues to ascertain the acceptance and satisfaction of end users and stakeholders. It also tries to potentially contribute to enhancing the institutions’ performance and quality of education and learning as well as promoting organizational efficiency, institutional transparency, flexibility and mobility for students and staff access to services, and data anytime and anywhere.