ABC Diffusion in the Age of Digital Economy: the UK Experience

Since the beginning of the 21st century, there has been a call for further research to trace the effects of the speedy changes in business environment on management accounting practices. This study assesses the impact of different information technologies on ABC adoption and implementation. It uses a cross-sectional survey of financial directors and controllers in the UK firms. Postal and electronic questionnaires have been used in order to collect the empirical data. The findings revealed that the rate of ABC adoption has shown a number of changes between 1999 and 2005. The proportions of ABC users and those currently assessing it have dramatically fallen. The percentage of firms rejecting ABC has slightly fallen as well. However, there has been a considerable increase in the number of firms that abandoned ABC implementation and those firms that gave no consideration for its implementation. These results indicate a decrease in the popularity of ABC. ERP systems seem to have a slightly low significant impact on the initial decision of ABC adoption in those firms that do not have any consideration for ABC and firms that have an ERP system before ABC adoption. Furthermore, the results indicate that firms use different information technologies in the ABC assessment and implementation. For ABC assessment, general software applications are the most preferable software packages while a mix of different ABC software packages is the most popular in the case of ABC implementation. Finally, the findings of this study provide an indication on the nature of the possible effect of general IT-related problems on ABC implementation

Open source ERP for SMEs.

For the last decade or so, the biggest category of the IT investment has unarguably been Enterprise Resource Planning (ERP). Most of the bigger corporations in the developed countries have implemented ERP systems with an aim to achieving competitive edge in their respective business areas. Now that the top end of the ERP market has been saturated, the main interest has moved to non-commercial sectors such as universities and small and medium-sized enterprises (SMEs). These organisations have not been able benefit directly from the ERP revolution because an ERP implementation requires huge resources and entails high risks. Over the same period, the concept of Open Source Software (OSS) has been enthusiastically adopted by the software engineering community. OSS has excelled in many systems software domains, for example, operating systems with Linux and web servers with Apache. Having observed these successes, the software industry has been showing interest in application domains such as enterprise information systems, more specifically ERP systems, as the next OSS candidates. In this paper, we outline the challenges as well as opportunities of OSS ERP development

Unleashing the Effectiveness of Process-oriented Information Systems: Problem Analysis, Critical Success Factors, Implications

Process-oriented information systems (IS) aim at the computerized support of business processes. So far, contemporary IS have often fail to meet this goal. To better understand this drawback, to systematically identify its rationales, and to derive critical success factors for business process support, we conducted three empirical studies: an exploratory case study in the automotive domain, an online survey among 79 IT professionals, and another online survey among 70 business process management (BPM) experts. This paper summarizes the findings of these studies, puts them in relation with each other, and uses them to show that "process-orientation" is scarce and "process-awareness" is needed in IS engineering

Correlating Architecture Maturity and Enterprise Systems Usage Maturity to Improve Business/IT Alignment

This paper compares concepts of maturity models in the areas of Enterprise Architecture and Enterprise Systems Usage. We investigate whether these concepts correlate, overlap and explain each other. The two maturity models are applied in a case study. We conclude that although it is possible to fully relate constructs from both kinds of models, having a mature architecture function in a company does not imply a high Enterprise Systems Usage maturity

Increasing the value of research: a comparison of the literature on critical success factors for projects, IT projects and enterprise resource planning projects

Since the beginning of modern project management in the 1960s, academic researchers have sought to identify a definitive list of Critical Success Factors (CSFs), the key things that project managers must get right in order to deliver a successful product. With the advent of Information Technology (IT) projects and, more recently, projects to deliver Enterprise Resource Planning (ERP) systems, attention has turned to identifying definitive lists of CSFs for these more specific project types. The purpose of this paper is to take stock of this research effort by examining how thinking about each type of project has evolved over time, before producing a consolidated list of CSFs for each as a basis for comparison. This process reveals a high degree of similarity, leading to the conclusion that the goal of identifying a generic list of CSFs for project management has been achieved. Therefore, rather than continuing to describe lists of CSFs, researchers could increase the value of their contribution by taking a step forward and focusing on why, despite this apparent knowledge of how to ensure their success, ERP projects continue to fai

Organizational and national issues of an ERP implementation in a Portuguese company

This technical research report describes a case of an Enterprise Resource Planning (ERP) implementation in a Portuguese SME. We focused on the identification of organizational factors that affect the ERP implementation project. We also analyzed the ERP implementation project from a national cultural perspective using Geert Hofstede's dimensions. These dimensions were used to explain some of the attitudes and behaviours during the ERP implementation project. The findings suggest that some of the problems in ERP implementation projects are not of technological nature but may be attributed to organizational factors while some issues related to national culture.Postprint (published version

Extending the IS-Impact model into the higher education sector

The study addresses known limitations of what may be the most important dependent variable in Information Systems (IS) research; IS-Success or IS-Impact. The study is expected to force a deeper understanding of the broad notions of IS success and impact. The aims of the research are to: (1) enhance the robustness and minimize limitations of the IS-Impact model, and (2) introduce and operationalise a more rigorously validated IS Impact measurement model to Universities, as a reliable model for evaluating different Administrative Systems. In extending and further generalizing the IS-Impact model, the study will address contemporary validation issues