The Role Of Management Accounting Practices In The Use Of The Mediate Relation The Quality Of Information And The Quality Of An Erp System On Performance Of Companies In Indonesia Manufacture

The purpose of this research is to examine and analyze the role of management accounting practices in the mediated relationship influences the quality of the accounting information system and Enterprise Resource Planning systems (ERP) against the performance of the company. Design/ methodology/ approach to hypothesis testing using partial least square approach (PLS). We perform an empirical study against the 89 companies in Indonesia that use ERP systems. Findings indicate that management accounting practices could bring impact on company performance of 63.7%. In this study found the findings that accounting techniques used after the use of Enterprise Resource Planning systems (ERP) can affect the performance of the company amounting to 68.5%. The influence of the use of management accounting provides the mediation role against the improved performance of the company. Research limitations/ implications of this model indicates that the effect of the use of mediation practice of management accounting is an important variable for understanding how to utilize a system of Enterprise Resource Planning (ERP) exactly, but if not There is a push from Top management in accepting changes to it will not be achieved. The practical implications of adopting the system of Enterprise Resource Planning (ERP) systems integration and ensure that the impact on the business value. In order for the system of Enterprise Resource Planning (ERP) has a positive impact on the value of the business, the process of integration with the Enterprise Resource Planning system (ERP) should be ensured. Originality/ value – this research provide new knowledge about the importance of the use of contemporary management accounting practices used with Enterprise Resource Planning systems (ERP) to improve the performance of the company

System implementation: managing project and post project stage - case study in an Indonesian company

The research reported in this paper aims to get a better\ud understanding of how the implementation process of\ud enterprise systems (ES) can be managed, by studying the\ud process from an organisational perspective. A review of\ud the literature on previous research in ES implementation\ud has been carried out and the state of the art of ES\ud implementation research is defined. Using several body of\ud literature, an organisational view on ES implementation is\ud described, explaining that ES implementation involves\ud challenges from triple domain, namely technological\ud challenge, business process related challenge, and\ud organisational challenge. Based on the defined state of the\ud art and the organisational view on ES implementation\ud developed in this research, a research framework is\ud presented, addressing the project as well as the postproject\ud stage, and a number of essential issues within the\ud stages. System alignment, knowledge acquisition, change\ud mobilisation are the essntial issues to be studied in the\ud project stage while institutionalisation effort and\ud continuous improvement facilitation are to be studied in\ud the post-project stage. Case studies in Indonesian\ud companies are used to explain the framework

Investigating factors influencing the decision making process for ERP adoption and implementation: An exploratory case study

The rapid developments in Information and Communication Technologies (ICT) have resulted into a borderless business environment along with an amplified market competition. Traversing through such a trend globally, organisations have significantly focused on adopting and implementing Enterprise Resource Planning (ERP) systems to automate their prime business processes, enhance organisational productivity with lower costs and prompt service delivery to fulfil consumer demands. Thus, ERP systems are considered as a principal source to provide imperative information vital for strategic decision making process. On the contrary, ERP systems adoption and implementation is also highly considered as a challenging and expensive process that not only requires rigorous efforts but also demands to have an exhaustive investigation of influential factors that are critical to the adoption and implementation of ERP systems. A plethora of research studies have been theorised exploring factors influencing the decision making process for ERP adoption and implementation; however, the authors claim that these studies are not filtered comprehensively in terms of the different perspectives. Notwithstanding, the implications of such research have yet to be assessed, leaving scope for timeliness and novel research. This paper thus focuses on the ERP critical success factors from five different perspectives such as: stakeholders; process; technology; organisation; and project based on the literature analysis. These perspectives comprise of 24 factors that are imperative for a successful ERP adoption and implementation, which are validated through a qualitative single case study based research. The empirical findings illustrate that these factor help realise significant benefits such as reducing costs and saving time or extra effort

Identifying critical success factors of ERP systems at the higher education sector

In response to a range of contextual drivers, the worldwide adoption of ERP Systems in Higher Education Institutions (HEIs) has increased substantially over the past decade. Though the difficulties and high failure rate in implementing ERP systems at university environments have been cited in the literature, research on critical success factors (CSFs) for ERP implementations in this context is rare and fragmented. This paper is part of a larger research effort that aims to contribute to understanding the phenomenon of ERP implementations and evaluations in HEIs in the Australasian region; it identifies, previously reported, critical success factors (CSFs) in relation to ERP system implementations and discusses the importance of these factors

Interpreting an ERP implementation from a stakeholder perspective

ERP systems are software packages that enable the integration of transactions oriented data and business processes throughout an organization. ERP implementation can be viewed as an organizational change process: many problems related to ERP implementation are related to a misfit of the system with the characteristics of the organization. This article uses the evidence of a case study to uncover some important dimensions of the organizational change issues related to ERP implementation. The study shows how ERP implementation can impact the interests of stakeholders of the ERP-system and how these groups may react by influencing the course of events, for example by altering the design and implementation in ways that are more consistent with their interests. Understanding the possible impact of ERP on particular interests of stakeholders may help project managers and others to manage ERP implementations more effectively.

Extending IT infrastructures in the service sector organisations through enterprise resource planning – a telecom case study

Copyright @ 2012 ISEing.Service Sector Organisations (SSOs) have significantly focused on adopting and implementing Enterprise Resource Planning (ERP) systems to automate their prime business processes, enhance organisational productivity with lower costs and prompt service delivery to fulfil consumer demands. Thus, ERP systems are considered as a principal source to provide imperative information vital for strategic decision making process. On the contrary, ERP systems adoption and implementation is also highly considered as a challenging and expensive process that not only requires rigorous efforts but also demands to have an exhaustive investigation of influential factors that are critical to the adoption and implementation of ERP systems. As a result, the authors exhibit that it is of great significance to investigate this area within SSOs. In so doing, this paper thus focuses on the ERP critical success factors from five different categories such as: stakeholders; process; technology; organisation; and project based on the literature analysis. These perspectives comprise of 24 factors that are imperative for a successful ERP adoption and implementation. These factors are validated through an in-depth qualitative single case study based research. The findings from the literature and empirical demonstrate that most of the factors influencing the decision making process for ERP adoption and implementation are highly significant with exception to few that have either low or medium importance