IMPACTS OF ENTERPRISE RESOURCE PLANNING IMPLEMENTATION ON DECISION MAKING PROCESSES IN AUSTRALIAN ORGANISATIONS

This paper reports on findings from the first phase of research investigating Enterprise Resource Planning (ERP) and its impact on decision making process in Australian organisations. The focus of the study is to reveal if and how the vast amount of data which is generated by ERP systems could improve decision making process on strategic and tactical levels. The findings are based on data consists of information collected by fifteen semi-structured interviews and observation in fifteen medium-size organisations in different industries operating in Australia who have been using ERP systems for at least five years. Findings: Managers and stakeholders perceive substantial level of importance and potentials for utilising ERP system and data in order to improve decision making process on strategic and tactical levels. However operational issues such as integration, upgrade spiral and decoupled implementations prevent these benefits to be materialised in Australian organisations. These factors and their impacts on utilising ERP towards more strategic benefits are discussed and analysed in this paper. Practical implications: The resultant learning issues in conjunction with the conclusion of the study may help ERP customers in identifying the potential enhancements to utilise customers’ investment on ERP towards more strategic objectives such as supporting decision making process. It also may help ERP vendors to identify key areas in ERP systems which require improvement to support decision making process

AIS Quality and Effectiveness of the Decision Making Process in the use of the ERPS

The use of the Enterprise Resource Planning Systems (hereafter, ERPS) in Indonesia showed a significant growth. This growth has lead to the need to have an empirical evidence about the accounting benefits from using that systems. The existences of accounting research on ERPS has created an opportunity for further research on the Accounting Information Systems (AIS) quality and effectiveness in the decision making process related to the level of the use of the ERPS. This research is using alternative methods of Partial Least Square (PLS). The result suggest that the manager’s perceptions of the AIS quality affect the effectiveness of the decision making process. The breadth of the use of the ERPS can be a moderating factor in the relationship between manager's perception of the AIS quality and the effectiveness of the decision-making process. Finnally, there was no difference between the perceptions of the different department managers regarding the AIS quality and the effectiveness of the decision making process on the breadth of the use of the ERPS. Keywords: ERPS capabilities, AIS quality, Decision Making Process Effectiveness, manager perception