ERP customization failure: Institutionalized accounting practices, power relations and market forces

Purpose: This paper examines a detailed case study of Enterprise Resource Planning (ERP) customization failure in an Egyptian state-owned company (AML) by drawing on new institutional sociology and its extensions. It explains how ERP customization failure is shaped by the interplay between institutionalised accounting practices, conflicting institutions, power relations and market forces. Methodology/Approach: The research methodology is based on using an intensive case study informed by new institutional sociology, especially the interplay between conflicting institutions, power relations and market forces. Data were collected from multiple sources, including interviews, observations, discussions and documentary analysis. Findings: The findings revealed that the inability of the ERP system to meet the core accounting requirements of the control authorities (the Central Agency for Accountability) was the explicit reason cited for the ERP failure. The externally imposed requirements of the Uniform Accounting System and planning budgets were used to resist both other institutional pressures (from the Holding Company for Engineering Industries) and market and competitive pressures. Research limitations: There are some limitations associated with the use of the case study method, including the inability to generalize from the findings of a single case study, some selectivity in the individuals interviewed, and the subjective interpretation by the researchers of the empirical data. Practical implications: The paper identifies that the interplay between institutional pressures, institutionalised accounting practices, intra-organizational power relations, and market forces contributed to the failure to embed ERP in a major company. Understanding such relationships can help other organisations to become more aware of the factors affecting successful implementation of new ERP systems and provide a better basis for planning the introduction of new technologies. Originality/value of paper: This paper draws on recent research and thinking in sociology, especially the development and application of new institutional sociology. In addition, the paper is concerned with ERP implementation and use and management accounting in a transitional economy, Egypt, and hence contributes to debate about exporting Western accounting practices and other technologies to countries with different cultures and different stages of economic and political development. Classification: Research paper/ case stud

Implementation of e-health interoperability in developing country contexts : the case of Zimbabwe

The provision of information technology-enabled healthcare services (e-health) has been adopted by numerous public and private facilities in both developing nations and advanced nations. However, one of the obstacles to the adoption of health information systems has been cited as their lack of interoperability resulting in their reduced effectiveness. In view of this, the study sought to explore the interoperability of health information systems employed in the country and then propose a framework to direct the process of implementing e-health interoperability. The study’s methodology was qualitative and a case study was undertaken. Semi-structured interviews were employed to gather data from e-health stakeholders in state-owned institutions and private enterprises. Document review was also conducted to substantiate findings from interviews. Data was analysed using thematic analysis and NVivo 12 software. The study’s findings revealed that several health information systems were implemented and their interoperability was low. Technological, terminology, organizational as well as regulatory and legal barriers were identified as hindrances to interoperability. The enablers for implementing e-health interoperability also revealed by this study include: development of re-usable software components, train the trainer approach to transfer of skills and regional conformance testing. The consequences of lack of interoperability among health information systems reported by this study include: burden on the worker, wastage of resources and high cost. The study also proposed a dual framework to guide the implementation of e-health interoperability. The study’s recommendations include the development of an e-health policy, an e-health strategy and the upgrade of ICT and telecommunication infrastructure to facilitate health information exchange.School of ComputingD. Phil. (Information Systems

Design and development of a hybrid flexible manufacturing system : a thesis presented in fulfilment of the requirements for the degree of Master of Technology at Massey University

Volumes 1 and 2 merged.The ability of a manufacturing environment to be able to modify itself and to incorporate a wide variety of heterogeneous multi-vendor devices is becoming a matter of increasing importance in the modern manufacturing enterprise. Many companies in the past have been forced to procure devices which are compatible with existing systems but are not as suitable as other less compatible devices. The inability to be able to integrate new devices into an existing company has made such enterprises dependent on one vendor and has decreased their ability to be able to respond to changes in the market. It is said that typically 60% of orders received in a company are new orders. Therefore the ability of a company to be able to reconfigure itself and respond to such demands and reintegrate itself with new equipment requirements is of paramount importance. In the past much effort has been made towards the integration of shop floor devices in industry whereby such devices can communicate with each other so that certain tasks are able to be achieved in a single environment. Up until recently however much of this was carried out in a very much improvised fashion with no real structure existing within the factory. This meant that once the factory was set up it became a hard-wired entity and extensibility and modiflability were difficult indeed. When formalised Computer Integrated Manufacturing (CIM) system architectures were developed it was found that although they solved many existing shortcomings there were inherent problems associated with these as well. What became apparent was that a fresh approach was required that took the advantages of existing architectures and combined them into an new architecture that not only capitalised on these advantages but also nullified the weaknesses of the existing systems. This thesis outlines the design of a new FMS architecture and its implementation in a factory environment on a PC based system

Preparing for Data-driven Infrastructure

Managing data is a strategic problem for HE institutional managers and a technical problem for IT staff. This report provides an overview of some concepts and pragmatic approaches as well as tools that can help address this strategic and technical problem. Specifically, this report: 1) describes data-centric architectures; 2) gives some examples of how organisations are already sharing data and discusses this from a data-centric perspective; 3) introduces some tools and technologies that can support data-centric architectures as well as some new models of data management; 4) concludes with a look at the direction of travel. This report also provides a glossary to help clarify key terms and a ‘References’ section listing works cited

Institutional complexity in Thai state-owned enterprises:the implementation of performance measurement systems

This study explores institutional complexity in Thai State-Owned Enterprises (SOEs). In doing so, a qualitative approach has been employed in this study in order to identify institutional logics in the field of Thai SOEs and to understand organisational and individual perceptions of institutional complexity in the implementation of performance measurement systems (PMS) and how they respond to the complexity. To achieve this goal, two Thai SOEs were studied, both of which faced challenges in the implementation of Economic Value Management (EVM) and Balance Scorecard (BSC) as well as difficulties in linking their individual BSC and incentive systems. The qualitative data were collected from semi-structured interviews and document reviews. The empirical aspects of this study reveal that the institutional logics in the field of Thai SOEs are the logic of bureaucracy, commercial operations, social activities, seniority and unity. Regarding the multiple institutional logics embedded, SOEs experienced the institutional complexity in the implementation of PMS. The results suggest that the organisations have decoupled the EVM and loosely coupled the BSC from organisational practices to cope with institutional complexity and conflict institutional demands. Also, the evidence shows that the institutional logics influence SOEs’ actions towards resisting changes incentive systems and the relationship between individual BSC and incentives

System design for periodic data production management

This research project introduces a new type of information system, the periodic data production management system, and proposes several innovative system design concepts for this application area. Periodic data production systems are common in the information industry for the production of information. These systems process large quantities of data in order to produce statistical reports in predefined intervals. The workflow of such a system is typically distributed world-wide and consists of several semi-computerized production steps which transform data packages. For example, market research companies apply these systems in order to sell marketing information over specified timelines. production of information. These systems process large quantities of data in order to produce statistical reports in predefined intervals. The workflow of such a system is typically distributed world-wide and consists of several semi-computerized production steps which transform data packages. For example, market research companies apply these systems in order to sell marketing information over specified timelines. There has been identified a lack of concepts for IT-aided management in this area. This thesis clearly defines the complex requirements of periodic data production management systems. It is shown that these systems can be defines as IT-support for planning, monitoring and controlling periodic data production processes. Their significant advantages are that information industry will be enabled to increase production performance, and to ease (and speed up) the identification of the production progress as well as the achievable optimisation potential in order to control rationalisation goals. In addition, this thesis provides solutions for he generic problem how to introduce such a management system on top of an unchangeable periodic data production system. Two promising system designs for periodic data production management are derived, analysed and compared in order to gain knowledge about appropriate concepts and this application area. Production planning systems are the metaphor models used for the so-called closely coupled approach. The metaphor model for the loosely coupled approach is project management. The latter approach is prototyped as an application in the market research industry and used as case study. Evaluation results are real-world experiences which demonstrate the extraordinary efficiency of systems based on the loosely coupled approach. Special is a scenario-based evaluation that accurately demonstrates the many improvements achievable with this approach. Main results are that production planning and process quality can vitally be improved. Finally, among other propositions, it is suggested to concentrate future work on the development of product lines for periodic data production management systems in order to increase their reuse