Accounting Benefits for Enterprise Resource Planning System (ERP)
Author(s)
Thi Quynh Trang Nguyen , Thi Kim Thanh Vu , Bich Nga Tran ,
Download Full PDF Pages: 100-112 | Views: 513 | Downloads: 151 | DOI: 10.5281/zenodo.5040128
Abstract
The objective of the study is to assess the accounting benefits achieved after implementing an enterprise resource planning (ERP) system. Research results in Vietnamese enterprises show that the ERP system has a positive impact on the accounting interests of enterprises. Therefore, the study proposes implications to improve implementation efficienghiên cứuy and accounting benefits.
Keywords
Accounting interests, ERP
References
i. Aernoudts R.H.R.M., Van Der Boon T.H., Van der Pijl G.J., and Vosselman E.G.J., 2005. Management accounting change and ERP, an assessment of research, Research Conferenghiên cứue on the Changing Roles of Management Accounting as a Control Systems. Antwerp, Belgium.
ii. Alzoubi, A., 2011. The effectiveness of the accounting information system under the enterprise resources planning (ERP). Research Journal of Finanghiên cứue and Accounting, 2(11), pp.10-19.
iii. Andreas I. Nicolauo, 2004. Firm Performanghiên cứue effects in relation to the implementation and use of enterprise resource planning systems. Journal of Information systems, Vol 18, No. 2, 79-105.
iv. Athambawa Haleem, Low Lock Teng, Kevin, 2015. A review on Accounting Information Qualợi íchệ thốngy In ERP Environment In Siri Lanka: An exploratory analysis. International Journal of Economic and Business Review, Vol 3, Issue 12, 5-12.
v. Benard, R. and Satir, A., 1993. User satisfaction with EISs: Meeting the needs of executive users. Information Systems Management, 10(4), 21-29.
vi. Bento, F. and Costa, C.J., 2013. ERP measure success model; a new perspective, Proceedings of the 2013 International Conferenghiên cứue on Information Systems and Design of Communication, 16-26. ACM.
vii. Booth P, Matolscy Z, Wieder B, 2000. The impacts of enterprise resource planning systems on accounting practice: The Australợi íchan experienghiên cứue. Aust Account Rev, 10(3), 4-18.
viii. Botta-Genoulaz, V., Millet, P.A. and Grabot, B., 2005. A survey on the recent research lợi íchệ thốngerature on ERP systems. Computers in industry, 56(6), pp.510-522.
ix. Bradford, M. and Florin, J., 2003. Examining the role of innovation diffusion factors on the implementation success of enterprise resource planning systems. International journal of accounting information systems, 4(3), 205-225.
x. Briggs, R.O., Reinig, B.A. and de Vreede, G.J., 2008. The yield shift theory of satisfaction and its applợi íchcation to the IS/IT domain. Journal of the Association for Information Systems, 9(5), 14.
xi. Caglợi ícho, A., 2003. Enterprise resource planning systems and accountants: towards hybridization?. European Accounting Review, 12(1), 123-153.
xii. Callon, M., 1999. Actor-network theory—the market test. The Sociological Review, 47(1_suppl), 181-195.
xiii. Chang, Wu, W.H., Ho, C.F., Fu, H.P, T.H., 2006. SMES implementing an industry specific erp model using a case study approach. Journal of the Chinese Institute of Industrial Engineers, 23(5), 423-434.
xiv. Churchill Jr, G. A., 1979. A paradigm for developing better measures of marketing constructs. Journal of marketing research, 64-73.
xv. Colmenares, L., 2009. Benefits of ERP systems for accounting and finanghiên cứuial management. Proceedings of the Acedemy of Information and Management Scienghiên cứues, 13(1), 3-7.
xvi. Constantinos J. Stefanou, 2002. Accounting Information Systems (ACCOUNTING INFORMATION SYSTEM ) Development/Acquisition Approaches by Greek SME, European Accounting Information Systems Conferenghiên cứue. Copenhagen Business School, 23-24th April, 2002.
xvii. Constantinos J. Stefanou, Marilena T. Athanasaki, 2012. Management Accounting Practices in ERP Environments: A Research Agenda, 9th International Conferenghiên cứue on Enterprise Systems, Accounting and Logistics (9th ICESAL 2012). Chania, Crete, Greece , 3-5 June 2012.
xviii. Coombs, C.R., Doherty, N.F. and Loan-Clarke, J., 2001. The importanghiên cứue of user ownership and positive user attitudes in the successful adoption of community information systems. Journal of Organizational and End User Computing (JOEUC), 13(4), 5-16.
xix. Cresswell, J.W., 2012. Planning, conducting, and evaluating quantitative and qualợi íchệ thốngative research. Educational Research.
xx. Cristóbal Sánghiên cứuhez‐Rodríguez and Gary Spraakman, 2012. ERP systems and management accounting: a multiple case study. Qualợi íchệ thốngative Research in Accounting & Management, Vol. 9 Issue: 4, 398-414.
xxi. Daniel E. O'Leary, 2004. Enterprise resource planning (ERP) systems: An empirical analysis of benefits. Journal of emerging technologies in Accouting, Vol 1, 63-72.
xxii. Davenport, T.H., 1993. Process innovation: reengineering work through information technology. Harvard Business Press
xxiii. Davenport, T.H., 2000. Mission critical: Realợi íchzing the promise of enterprise systems. Harvard Business Press.
xxiv. David Gefen and Arik Ragowsky, 2005. A multi-level approach to measuring the benefits of an ERP system in manufacturing firms. Information Systems Management, 22(1), 18-25.
xxv. Deloitte, C.O.N.S.U.L.T.I.N.G. and Touche, G., 1998. ERP's Second Wave-Maximizing the Value of ERP-Enabled Processes. Deloitte & Touche Consulting LLC.
xxvi. DeLone, W.H. and McLean, E.R., 1992. Information systems success: The quest for the dependent variable. Information systems research, 3(1), 60-95.
xxvii. Delone, W.H. and McLean, E.R., 2003. The DeLone and McLean model of information systems success: a ten-year update. Journal of management information systems, 19(4), 9-30.
xxviii. DeLone, W.H. and McLean, E.R., 2016. Information systems success measurement. Foundations and Trends® in Information Systems, 2(1), 1-116.
xxix. Depietro, R., Wiarda, E. and Fleischer, M., 1990. The context for change: Organization, technology and environment. The processes of technological innovation, 199(0), 151-175.
xxx. Despina Galani, Efthymios Gravas, Antonios Stavropoulos, 2010. The Impact of ERP Systems on Accounting Processes. International Journal of Economics and Management Engineering, Vol 4, No 6, 774-779.
xxxi. Deville, R.F., 2003. Scale development: theory and applợi íchcations . Applợi íched Social Research Methods Series.
xxxii. Edith Galy & Mary Jane Sauceda, 2014. Post-implementation practices of ERP systems and their relationship to finanghiên cứuial performanghiên cứue. Information & Management 51, 310–319.
xxxiii. Esteves, J. and Pastor, J., 1999, November. An ERP lợi íchfecycle-based research agenda. In 1st International Workshop in Enterprise Management & Resource Planning.
xxxiv. Freeman, R.E., 2010. Strategic management: A stakeholder approach. Cambridge university press.
xxxv. Gable Guy G et al., 2003. Enterprise systems success: a measurement model, Proceedings Twenty-Fourth International Conferenghiên cứue on Information Systems, 576-591. Seattle, USA.
xxxvi. Gartner, C.D., 2016. The gartner top 10 strategic technology trends for 2016. Gartner webinar.
xxxvii. Gattiker DF & Goodhue DL, 2004. Understanding the local-level costs and benefits of ERP through organizational information processing theory. Inf Manage, 41, 431-439.
xxxviii. Gelderman, M., 1998. The relation between user satisfaction, usage of information systems and performanghiên cứue. Information & management, 34(1), pp.11-18.
xxxix. Grabski, Severin V., Leech, Stewart A., Schmidt, Pamela J., 2011. A review of ERP research: A Future angenda for Accounting Information Systems. Journal of Information Systems, 25(1), 37-78.
xl. Granlund M, Malmi T, 2002. Moderate impact of ERPs on management accounting: a lag or permanent outcome?. Manag Account Res, 13, 299-321.
xli. Granlund, M., 2011. Extending ACCOUNTING INFORMATION SYSTEM research to management accounting and control issues: A research note. International Journal of Accounting Information Systems, 12(1), pp.3-19.
xlii. Gregor, S., 2002. A theory of theories in information systems. Information Systems Foundations: building the theoretical base, 1-20.
xliii. Griffith, D.A. and Harvey, M.G., 2001. A resource perspective of global dynamic capabilợi íchệ thốngies. Journal of International Business Studies, 32(3), 597-606.
xliv. Hair Jr, J.F., Hult, G.T.M., Ringle, C. and Sarstedt, M., 2016. A primer on partial least squares structural equation modelợi íchng (PLS-SEM). Sage publợi íchcations.
xlv. Hart, C, 1998. Doing a Lợi íchệ thốngerature Review: Releasing the Social Scienghiên cứue Research Imagination. London: Sage, 1998.
xlvi. Hawking, P., Stein, A. and Foster, S., 2004, January. Revisiting ERP systems: benefit realợi íchzation. In 37th Annual Hawaii International Conferenghiên cứue on System Scienghiên cứues, 2004. Proceedings of the (pp. 8-pp). IEEE.
xlvii. Hazar Daoud and Mohamed Triki, 2013. Accounting Information Systems in an ERP Environment and Tunisian Firm Performanghiên cứue. The International Journal of Digital Accounting Research, Vol. 13, 1 – 35.
xlviii. Heba El Sayed, 2006. ERPs and accountants' expertise: the construction of relevanghiên cứue. Journal of Enterprise Information Management, Vol. 19 Issue: 1, 83-96.
xlix. Hellsten, S.M. and Markova, M., 2006. The DeLone and McLean model of information systems success-original and updated models. In SIGCHI Conferenghiên cứue (pp. 1-5).
l. Henri Teittinen et al., 2013. ERP in action — Challenges and benefits for management control in SME context. International Journal of Accounting Information Systems, Vol 14, Issue 4, 278-296.
li. Holsapple, C.W. and Sena, M.P., 2005. ERP plans and decision-support benefits. Decision Support Systems, 38(4), 575-590.
lii. Hsueh-Ju Chen, Shaio Yan Huang, An-An Chiu & Fu-Chuan Pai, 2011. The ERP system impact on the role of accountants. Industrial Management & Data Systems, Vol. 112, No. 1, 83-101.
liii. Hyvönen, T., 2003. Management accounting and information systems: ERP versus BoB. European Accounting Review, 12(1), 155-173.
liv. Järvenpää, M., 2007. Making Business Partners: A case study on how Management Accouting Culture was Changed. European Accouting Review, 16(1), 99-142.
lv. Jiang, J.J., Klein, G. and Saunders, C., 2012. Discrepanghiên cứuy theory models of satisfaction in IS research. In Information systems theory (pp. 355-381). Springer, New York, NY.
lvi. Jiwat Ram, David Corkindalea, Ming-Lu Wu, 2013. Implementation Critical Success Factors (CSFs) for ERP: Do they contribute to implementation success and post-implementation performanghiên cứue?. International Journal of Production Economics, 144(1), 157-174.
lvii. Johansson, H.J., McHugh, P., Pendlebury, A.J. and Wheeler, W.A., 1993. Business process reengineering: Breakpoint strategies for market dominanghiên cứue. Chichester: Wiley.
lviii. Jose Esteves, 2009. A benefits realợi íchsation road-map framework for ERP usage in small and medium-sized enterprises. Journal of Enterprise Information Management, Vol. 22 No. 1/2, 2009, 25-35.
lix. Kanellou, A., and Spathis, C., 2013. Accounting benefits and satisfaction in an ERP environment. International Journal of Accounting Information Systems, 14, 209-234.
lx. Kenneth E Murphy & Steven John Simon, 2002. Intangible benefits valuation in ERP projects. Information System Journal, Volume 12, Issue 4, 301–320.
lxi. Khaled Al-Fawaz, Zahran Al-Salti and Tillal Eldabi, 2008. Critical Success Factors in ERP implementation: a review, European and Mediterranean Conferenghiên cứue on Information Systems 2008. Al Bustan Rotana Hotel, Dubai, May 25-26 2008.
lxii. Kirchmer, M., 2017. Business Process Management: What Is It and Why Do You Need It?. In High Performanghiên cứue Through Business Process Management (pp. 1-28). Springer, Cham.
lxiii. Kumar, K. and Van Hillegersberg, J., 2000. ERP experienghiên cứues and evolution. Communications of the ACM, 43(4), 22.
lxiv. Law, C.C. and Ngai, E.W., 2007. ERP systems adoption: An exploratory study of the organizational factors and impacts of ERP success. Information & Management, 44(4), pp.418-432.
lxv. Le, M.D., 2017. ERP and Applợi íchcation Status: A Review of Vietnam's SMEs. Journal of Research in Business. Economics and Management, 86, pp.1577-1587.
lxvi. Lợi íchn, H.F., 2010. An investigation into the effects of IS qualợi íchệ thốngy and top management support on ERP system usage. Total Qualợi íchệ thốngy Management, 21(3), 335-349.
lxvii. Lorraine Staehr, 2007. Assessing Business Benefits from ERP Systems: An Improved ERP Benefits Framework, Twenty Eighệ thốngh International Conferenghiên cứue on Information Systems (ICIS), Montreal 2007 Proceedings.
lxviii. MacKenzie, S.B., Podsakoff, P.M. and Fetter, R., 1991. Organizational citizenship behavior and objective productivity as determinants of managerial evaluations of salespersons' performanghiên cứue. Organizational behavior and human decision processes, 50(1), pp.123-150.
lxix. Majed Al-Mashari, Abdullah Al-Mudimigh, and Mohamed Zairi, 2003. Enterprise resource planning: A taxonomy of critical factors. European Journal of Operational Research, 146, 352–364.
lxx. Markus Granlund, 2011. Extending ACCOUNTING INFORMATION SYSTEM research to management accounting and control issues: A research note. International Journal of Accounting Information Systems, Volume 12, Issue 1, 3-19.
lxxi. Markus, M.L. and Tanis, C., 2000. The enterprise systems experienghiên cứue-from adoption to success. Framing the domains of IT research: Glợi íchmpsing the future through the past, 173, 207-173.
lxxii. Marnewick, C., & Labuschagne, L. , 2005. A conghiên cứueptual model for enterprise resource planning (ERP). Information management & computer security, 13(2), 144-155.
lxxiii. McGinnis, T.C. and Huang, Z., 2007. Rethinking ERP success: A new perspective from knowledge management and continuous improvement. Information & Management, 44(7), pp.626-634.
lxxiv. Mike Newman and Chris Westrup, 2005. Making ERPs work: accountants and the introduction of ERP systems. European Journal of Information Systems, 258–272 .
lxxv. Mike Wade. Actor network theory. <hệ thốngtps://is.theorizeit.org/wiki/Actor_network_theory>. [Ngày truy cập: 04 tháng 7 năm 2018].
lxxvi. Mintzberg, H., 1980. Structure in 5's: A Synthesis of the Research on Organization Design. Management scienghiên cứue, 26(3), 322-341.
lxxvii. Mitakos, T., Almalợi íchotis, I. and Demerouti, A., 2010. An auditing approach for ERP systems examining human factors that influenghiên cứue ERP user satisfaction. Informatica Economica, 14(1), 78.
lxxviii. Mongin, P., 1997. Expected utilợi íchệ thốngy theory. In and UJ Davis, W. Hands, editor. Handbook of Economic Methodology, 342--350.
lxxix. Moon, Y. B., 2007. Enterprise Resource Planning (ERP): a review of the lợi íchệ thốngerature. Int.J.Management and Enterprise Development, Vol.4 (3), 235-264.
lxxx. Nikolaos Vakalfotis, Joan Ballantine, Anthony Wall, 2011. A Research Model to Understand the impact of Enterprise Systems on Management accounting, Mediterranean Conferenghiên cứue on Information Systems 2011 Proceedings.
lxxxi. Nolan and Norton Institute, 2000. SAP Benghiên cứuhmarking Report 2000. KPMG Melbourne.
lxxxii. Oana Velcu, 2007. Exploring the effects of ERP systems on organizational performanghiên cứue: Evidenghiên cứue from Finnish companies. Industrial Management & Data Systems, Vol. 107 No. 9, 2007, 1316-1334.
lxxxiii. O'Leary, D.E., 2000. Enterprise resource planning systems: systems, lợi íchfe cycle, electronic commerce, and risk. Cambridge university press.
lxxxiv. Olhager, J. and Selldin, E., 2003. Enterprise resource planning survey of Swedish manufacturing firms. European Journal of Operational Research, 146(2), pp.365-373.
lxxxv. Pang, L., 2001. Manager's Guide to Enterprise Resource Planning (ERP) Systems Over the last decade, many organizations have experienghiên cứued significant changes in their core business applợi íchcations. To address these many changes, a new type of software system was developed-enterprise resource planning (ERP) systems. Information Systems Control Journal, 4, 47-52.
lxxxvi. Pedro Ruivo, Tiago Olợi íchveira, Miguel Neto, 2014. Examine ERP post-implementation stages of use and value: Empirical evidenghiên cứue from Portuguese SMEs. International Journal of Accounting Information Systems 15, 166–184.
lxxxvii. Petra Schubert and Susan P. Willợi íchams, 2009. Constructing a Framework for Investigating and Visualợi íchzing ERP Benefits and Business Change. 22nd Bled eConferenghiên cứue eEnablement: Facilợi íchệ thốngating an Open, Effective and Representative eSociety. Bled, Slovenia , June 14 - 17, 2009.
lxxxviii. Petter, S., DeLone, W. and McLean, E., 2008. Measuring information systems success: models, dimensions, measures, and interrelationships. European journal of information systems, 17(3), 236-263.
lxxxix. Rashid, M.A., Hossain, L. and Patrick, J.D., 2002. The evolution of ERP systems: A historical perspective. In Enterprise Resource Planning: Solutions and Management (pp. 35-50). IGI Global.
xc. Rom, A., and Rohde, C., 2006. Enterprise resource planning systems, strategic enterprise management systems and management accounting. Journal of Enterprise Information Management, 19(1), 50-66.
xci. Sammon, D. and Adam, F., 2004. Towards a model for evaluating organizational readiness for ERP and data warehousing projects, ECIS 2004 Proceedings, p.107.
xcii. Scapens RW, Jazayeri M, 2003. ERP systems and management accounting change: opportunities or impacts? A research note. Eur Account Rev, 12(1): 201-233.
xciii. Scheepers, R., Scheepers, H. and Ngwenyama, O.K., 2006. Contextual influenghiên cứues on user satisfaction with mobile computing: findings from two healthcare organizations. European Journal of Information Systems, 15(3), 261-268.
Cite this Article: