TAM-based external factors related to ERP solutions acceptance in organizations

To improve the efficiency and effectiveness of ERP solutions use, understanding of critical success factors of ERP solutions assimilation in organizations is crucial. The technology acceptance model (TAM) proposed by Davis (1989) has been the most widely used model for researching user acceptance and usage of IT/IS. The purpose of this paper is to extend the original TAM with groups of external factors which impact actual ERP system use. First, we focus on ERP system use in companies’ maturity phase. Second, we expose and examine three groups of external factors which influence ERP usage. The model was empirically tested using data collected from a survey of ERP users in 44 organizations. Survey data have been collected from ERP users who have been exposed to an ERP system which has operated for more than one year. The proposed research model was analyzed using the PLS approach

FACTORS WHICH HAVE FATAL INFLUENCE ON ERP IMPLEMENTATION ON SLOVENIAN ORGANIZATIONS

A lot of ERP implementations are failure, because organizations which bought ERP systems thought that this was all what they should do. But failure cases of ERP implementation showed, that organizations have to do extensive work on implementation. Because of that, organizations have to create conditions, in which they can implement chosen solution in expected time, scope and evaluated costs. That means that organizations should be aware of what most critical factors for success (CSF) in ERP implementations are. The high failure rate of ERP implementations call for better understanding of critical success factors (CSFs). In the paper we will research the CSFs in ERP implementation by studying published prior research on the field of ERP implementation. We will build a model of CSFs for ERP implementation, discuss in depth some most important factors and present preliminary results of importance CSFs of ERP implementation in Slovenian organizations

TAM-based external factors related to ERP solutions acceptance in organizations

To improve the efficiency and effectiveness of ERP solutions use, understanding of critical success factors of ERP solutions assimilation in organizations is crucial. The technology acceptance model (TAM) proposed by Davis (1989) has been the most widely used model for researching user acceptance and usage of IT/IS. The purpose of this paper is to extend the original TAM with groups of external factors which impact actual ERP system use. First, we focus on ERP system use in companies’ maturity phase. Second, we expose and examine three groups of external factors which influence ERP usage. The model was empirically tested using data collected from a survey of ERP users in 44 organizations. Survey data have been collected from ERP users who have been exposed to an ERP system which has operated for more than one year. The proposed research model was analyzed using the PLS approach

Vpliv organizacijskih dejavnikov na odnos do uporabe analitičnih orodij informacijske rešitve CRM

Background and Purpose: Information solutions for analytical customer relationship management CRM (aCRM IS) that include the use of analytical tools are becoming increasingly important, due organizations’ need for knowledge of their customers and the ability to manage big data. The objective of the research is, therefore, to determine how the organizations’ orientations (process, innovation, and technology) as critical organizational factors affect the attitude towards the use of the analytical tools of aCRM IS. Design/Methodology/Approach: To measure the orientation of the organization (process, innovation, and technology), we redesigned the existing scale, which was validated using exploratory factor analysis. In the next phase, we created a model by which we examined the impact of the organization’s stance in relation to the use of the analytical tools of aCRM IS, where we used multiple regression analysis. The model was verified on a sample of Slovenian Organizations (n=105), which use the analytical tools of aCRM IS for analyzing the data they have on their customers and business partners. Results: In the study we found that all critical factors of the organization, specifically process, technology, and innovation orientation, have a positive impact on the attitudes towards using the analytical tools of aCRM IS. Innovation orientation is particularly important and has the strongest influence on the attitude towards using the analytical tools of aCRM IS. We found that innovation orientation on new ideas, methods, and approaches has the strongest effect, followed by the impact of innovation orientation on acceptance of novelty. Conclusion: The more innovation-, technology-, and process-oriented organizations are, the more positive their attitude towards using the analytical tools of aCRM IS. The study is particularly important for organizations that are introducing an aCRM IS into their business system.Ozadje in namen: Informacijska rešitev analitičnega upravljanja s strankami (aCRM IR) zajema med drugim uporabo analitičnih orodij, ki zaradi potrebe organizacij po znanju strank in upravljanju masivnih podatkov, pridobivajo na vse večji veljavi. Zato je bil cilj raziskave ugotoviti, kako naravnanost organizacije (procesna, inovativna in tehnološka) kot kritični organizacijski dejavnik vpliva na odnos do uporabe analitičnih orodij aCRM IR. Zasnova/metodologija/pristop: Za merjenje naravnanosti organizacije (procesna, inovativna in tehnološka) smo preoblikovali obstoječe merilne lestvice, ki smo jih validirali s pomočjo eksploratorne faktorske analize. V naslednji fazi smo oblikovali model, s katerim smo preverjali vpliv naravnanosti organizacije na odnos do uporabe a analitičnih orodij aCRM IR, pri čemer smo uporabili multiplo regresijsko analizo. Model smo preverjali na vzorcu slovenskih organizacij (n=105), ki za analiziranje podatkov o strankah in poslovnih partnerjih uporabljajo analitična orodja. Rezultati: V študiji smo ugotovili, da imajo vsi trije vidiki naravnanosti organizacije, procesna, tehnološka in inovativna naravnanost, pozitivni vpliv na odnos do uporabe analitičnih orodij aCRM IR v organizaciji. Še zlasti je pomembna inovativna naravnanost organizacije, ki ima najmočnejši vpliv na odnos do uporabe analitičnih orodij aCRM IR. Inovativno naravnost je dvodimenzionalni konstrukt. Ugotovili smo, da ima inovativna naravnanost na nove ideje, metode in pristope največji vpliv na odnos do uporabe analitičnih orodij aCRM IR, sledi pa inovativna naravnanost na sprejem novosti v organizaciji. Zaključek: Bolj kot so organizacije inovativno, tehnološko in procesno naravnane, bolj pozitivni odnos imajo v povprečju do uporabe analitičnih orodij aCRM IR. Študija je še posebej pomembna za organizacije, ki vpeljujejo aCRM IR v poslovni sistem

Komparativna analiza kritičnih dejavnikov pri uvajanju elektronskega poslovanja

The implementation projects of e-business systems are strategic and complex projects. They require substantial resources, and yet, the success is not guaranteed. Organizations must try to minimize risks by focusing on critical success factors (CSFs) of e-business implementation.We have researched different viewpoints of e-business implementation CSFs. The paper presents an overview of some of existing e-business implementation business models and analyses research about e-business implementation CSFs. Identified CSFs are discussed and linked to the e-business implementation process. Key words: E-business, CSFs, e- business implementation, e-transformationProjekti uvajanja sistemov e-poslovanja so strateški in kompleksi projekti. Tovrstni projekti zahtevajo precejšnje resurse, pa vendar njihova uspešnost ni zagotovljena. Organizacije morajo minimizirati tveganja s tem, da se osredotočijo na kritične dejavnike uspeha uvajanja e-poslovanja. V prispevku smo raziskali različne vidike kritičnih dejavnikov uspeha uvajanja e-poslovanja. Predstavljamo pregled nekaterih modelov uvajanja e-poslovanja in raziskav s področja kritičnih dejavnikov uspeha uvajanja e-poslovanja. Prepoznani kritični dejavniki uspeha so predstavljeni, opisane pa so tudi povezave dejavnikov s procesom uvajanja e-poslovanja. Ključne besede: E-poslovanje, kritični dejavniki uspeha, uvajanje e-poslovanja, e-preoblikovanj

FACTORS WHICH HAVE FATAL INFLUENCE ON ERP IMPLEMENTATION ON SLOVENIAN ORGANIZATIONS

A lot of ERP implementations are failure, because organizations which bought ERP systems thought that this was all what they should do. But failure cases of ERP implementation showed, that organizations have to do extensive work on implementation. Because of that, organizations have to create conditions, in which they can implement chosen solution in expected time, scope and evaluated costs. That means that organizations should be aware of what most critical factors for success (CSF) in ERP implementations are. The high failure rate of ERP implementations call for better understanding of critical success factors (CSFs). In the paper we will research the CSFs in ERP implementation by studying published prior research on the field of ERP implementation. We will build a model of CSFs for ERP implementation, discuss in depth some most important factors and present preliminary results of importance CSFs of ERP implementation in Slovenian organizations

Integracija i primjena interdisciplinarnoga znanja iz područja ekonomije i prostorne znanosti

This research arises from the importance of integrating knowledge of economic/business and spatial sciences for graduates who must think and act in interdisciplinary contexts. The systematic literature review revealed that this interdisciplinary field is richly present in original scientific research, and is undoubtedly topical and worthy of research efforts. The main objective of this paper is to analyze important factors that contribute to the attitudes of students towards interdisciplinary knowledge, and factors that shape their intentions to use and integrate this knowledge in the future. The conceptual model formed was tested using structural equation modeling (SEM). Research results confirm the importance of integrating economic/business and spatial sciences’ knowledge, for graduates. As presented in the paper, results of the study have important implications for higher education institutions, for reform and update of their study programs, as well as for educators in the field of spatial sciences and economic/business sciences, in research and in education.Ovo je istraživanje nastalo zbog važnosti integracije znanja iz područja ekonomskih i prostornih znanosti za studente koji moraju razmišljati i djelovati u interdisciplinarnim kontekstima. Sustavni pregled literature pokazao je da je ovo interdisciplinarno područje u velikoj mjeri prisutno u izvornim znanstvenim istraživanjima te je bez svake sumnje aktualno i vrijedno istraživanja. Glavni je cilj ovoga rada analizirati važne čimbenike koji doprinose izgradnji stavova studenata prema interdisciplinarnom znanju, kao i čimbenike koji utječu na njihove namjere da se u budućnosti koriste takvim znanjima i i integriraju ih. Izrađeni konceptualni model testiran je s pomoću modeliranja strukturnih jednadžbi (SEM). Rezultati istraživanja potvrđuju da je integracija znanja iz područja ekonomije i prostornih znanosti važna za studente. Kako je prikazano u radu, rezultati istraživanja imaju važne implikacije za institucije visokoga obrazovanja, za reformu i nadogradnju njihovih studijskih programa te za obrazovne djelatnike koji se bave područjima ekonomije i prostorne znanosti, kako u istraživanjima, tako i u obrazovanju

Technology Acceptance Model Based Study of Students’ Attitudes Toward Use of Enterprise Resource Planning Solutions

Enterprise Resource Planning (ERP) solutions are the most frequently used software tool in companies in all industries. Therefore, the labour market requires the knowledge and skills for usage of ERP solutions from graduates – future employees. The main objective of our paper is therefore the identification of important factors that contribute to the acceptance of ERP solutions by students in economics and business and that shape their intentions to use this knowledge in the future. The model of our research is based on the Technology Acceptance Model (TAM), extended by identified important multidimensional external factors that refer to (1) students’ personal characteristics and information literacy, (2) perceived system and technological characteristics of ERP solutions and (3) perceived support within the study process. Research results revealed that several dimensions of the three multidimensonal factors play an important role in shaping the attitudes towards acceptance of ERP solutions by students

Research of Business Information Solution Vendors for Company Digital Transformation

Znanstvena monografija Raziskava ponudnikov poslovnih informacijskih rešitev za digitalno transformacijo podjetij obravnava področje trajnostne digitalne preozbrazbe, na katero vpliva tako izbira tehnološke platforme kot tudi informacijska arhitektura digitaliziranih organizacij. Evropska unija (EU) je opredelila digitalno preobrazbo kot eno od ključnih področij razvoja. Evropska komisija je oblikovala in objavila vizijo in smernice za digitalno preobrazbo, ki vključujejo tudi cilje EU na področju digitalne preobrazbe. EU se tudi zaveda izzivov, povezanih z onesnaževanjem in podnebnimi spremembami, ki jih onesnaževanje povzroča, ter njihove povezanosti z digitalno preobrazbo. EU je objavila “European Green Deal”, ki temelji na konceptih trajnostnega razvoja Združenih narodov. Celovita trajnostno usmerjena obravnava digitalne preobrazbe tako vključuje združitev poslovnih procesov in digitalnih tehnologij v digitalizirano poslovanje. Zato je v prvem delu znanstvene monografije poudarek na digitalni preobrazbi in odgovorih na vprašanje, kako lahko informacijske tehnologije in informacijske rešitve vplivajo na trajnostni razvoj podjetij in družbe. V drugem delu znanstvene monografije je opredeljen sodoben koncept informacijske arhitekture digitaliziranih organizacij. Pomembno vlogo pri digitalni preobrazbi organizacij imajo poslovne informacijske rešitve, ki jih organizacije uporabljajo za informacijsko podporo svojih poslovnih procesov in delovnih tokov. Najpomembnejši predstavnik poslovnih informacijskih rešitev so celovite informacijske rešitve (rešitve ERP). Poleg teh pa v skupino poslovnih informacijskih rešitev uvrščamo tudi rešitve za upravljanje odnosov s strankami (rešitve CRM), rešitve za upravljanje dokumentnih sistemov (rešitve DMS), rešitve digitalnega marketinga ter mnoge druge. Za omenjene poslovne informacijske rešitve so v drugem delu znanstvene monografije opisane opredelitve in njihove značilnosti, ponudniki teh poslovnih informacijskih rešitev in podrobnejši opis posameznih poslovnih informacijskih rešitev, prisotnih na slovenskem trgu. Tako si lahko bralec za vsak sklop raziskanih informacijskih rešitev ustvari začetni vtis o uporabnosti posameznih rešitev za posamezno podjetje oz. organizacijo.The scientific monograph "A Study of Business Information Solutions Providers for Digital Transformation of Companies" addresses sustainable digital transformation, which is influenced by both the choice of technological platforms and the information architecture of digitized organizations. The European Union (EU) has identified digital transformation as one of the key areas of development. The European Commission has formulated and published a vision and guidelines for digital transformation, including EU goals in the field of digital transformation. The EU is also aware of the challenges related to pollution and climate change caused by pollution and their connection to digital transformation. The EU has published the "European Green Deal," which is based on the concepts of sustainable development of the United Nations (European Commission, 2021b). A comprehensive sustainability-oriented approach to digital transformation thus involves integrating business processes and digital technologies into digitized business operations. Therefore, the first part of the scientific monograph focuses on digital transformation and addresses how information technologies and solutions can impact the sustainable development of companies and society. In the second part of the scientific monograph, the modern concept of information architecture of digitized organizations is defined. Business information solutions play an important role in the digital transformation of organizations, as organizations use them for information support of their business processes and workflows. The most important representative of business information solutions is the comprehensive information solution (ERP solution). In addition, solutions for customer relationship management (CRM solutions), document management system solutions (DMS solutions), digital marketing solutions, and many others are classified as business information solutions. The second part of the scientific monograph describes the definitions and characteristics of these business information solutions and the providers of these solutions. It provides a detailed description of individual business information solutions available in the Slovenian market. Thus, the reader can gain an initial impression of the usefulness of individual solutions for a particular company or organization for each group of researched information solutions

Налоговое стимулирование инвестиций частных инвесторов в облигации в Российской Федерации

The paper addresses the specificities of tax incentives in the form of tax reliefs designated for individual investors, who invest in bonds in the Russian Federation. The need for the use of tax incentives to encourage individual investors to purchase bonds is regarded as an integral aspect of the bondization, announced by the Bank of Russia. The objective of this paper is to analyze the specific features of the investment tax relief implementation in the Russian Federation and to reveal issues that remain controversial and require particularization. It was found that stimulation of investment through tax is widely studied by foreign scientists; however, it is almost completely disregarded in Russia. The following tax innovations related to investments of individual Russian investors were analyzed: tax relief for coupon income, derived from corporate bonds; investment tax deductions (individual investment account and long-term capital gains exemption); long-term capital gains exemption for securities of the high-tech (innovation) sector of economy. Reconciliation schemes for the above-mentioned reliefs were identified. Insufficiency of quantitative data for the effectiveness evaluation of tax relief for individual investors was revealed, which was explained by the short validity period of this relief. The authors proved the absence of a uniform system tax relief instruments for individual investors and found that bond holders have more tax relief options, compared to share holders of other investment instruments. In this context, it was proposed to make amendments to the Tax Code of the Russian Federation in order to ensure tax equalization with relation to derivative instruments, designed on the basis of bonds, mutual fund units). In addition, it was recommended to adjust a number of technical aspects, connected with tax relief application and to evaluate the effectiveness of the reliefs under study.Highlights1. A tendency towards emergence of a tax relief system for individual investors is revealed in the context of the active development of the bond market in the Russian2. In the Russian Federation, there are a number of tax reliefs for bond holders, including coupon income exemption from tax and investment tax deductions, which are not bound into a uniform system3. Reconciliation of tax reliefs for individual investors is possible; however, there are issues that remain controversial and require particularization4. The current tax reliefs for individual investors require improvement. It is important to make certain amendments to the Tax Code of the Russian Federation and evaluate the effectiveness of tax reliefsFor citationBelomyttseva O. S., Grinkevich L. S., Grinkevich A. M., Bobek S., Tominc P. Tax incentives for bond-oriented individual investors: evidence from the Russian Federation. Journal of Tax Reform, 2018, vol. 4, no. 2, pp. 108–124. DOI: 10.15826/jtr.2018.4.2.047Article infoReceived June 6, 2018; accepted July 12, 2018 Статья посвящена анализу особенностей налогового стимулирования инвестиций частных инвесторов в облигации в РФ. Необходимость налогового стимулирования приобретения облигаций частными инвесторами отмечена как составная часть стратегии бондизации, заявленной Банком России. Целью настоящей статьи является анализ специфики применения инвестиционных налоговых льгот в РФ, выявление спорных и требующих конкретизации вопросов. Отмечены широкое освещение темы налогового стимулирования инвестиций в иностранной периодической литературе и практически полное игнорирование данной тематики отечественными авторами. В статье проанализированы налоговые новации в области инвестиций российских частных инвесторов: льгота по купонному доходу корпоративных облигаций, инвестиционные налоговые вычеты (индивидуальные инвестиционные счета и льгота по долгосрочному владению ценными бумагами), льгота по долгосрочному владению ценными бумагами высокотехнологичного (инновационного) сектора экономики. Определены возможности совмещения вышеназванных льгот. Отмечен недостаток количественных данных для оценки эффективности налоговых льгот для частных инвесторов вследствие короткого периода их действия. Авторы пришли к выводу относительно отсутствия единой системы предоставления льгот частным инвесторам и более широком льготировании облигаций в сравнении с прочими инструментами. Конкретным результатами работы можно считать констатацию необходимости внесений изменений в НК РФ с целью выравнивания налогообложения по производным инструментам, созданным на основе облигаций, паям паевых инвестиционных фондов и корректировки ряда технических моментов применения льгот, а также оценку эффективности описанных льгот.Основные положения 1. Формирования системы налоговых льгот для частных инвесторов в РФ имеет место в рамках активного развития рынка облигаций2. В РФ существует ряд налоговых льгот для владельцев облигаций, включая льготу по купонному доходу и инвестиционные налоговые вычеты, не связанных между собой единой системой3. Совмещение налоговых льгот для частных инвесторов возможно, однако существуют спорные и требующие конкретизации вопросы4. Логично реформирование системы налоговых льгот для частных инвесторов в РФ, включая необходимость внесения изменений в НК РФ и оценку эффективности льготДля цитирования Беломытцева О. С. Налоговое стимулирование инвестиций частных инвесторов в облигации в Российской Федерации / О. С. Беломытцева, Л. С. Гринкевич, А. М. Гринкевич, C. Бобек, П. Томинц // Journal of Tax Reform. — 2018. — Т. 4, № 2. — С. 108–124. — DOI: 10.15826/jtr.2018.4.2.047Информация о статье Дата поступления 6 июня 2018 г.; дата принятия к печати 12 июля 2018 г.