دانلود مقاله ISI انگلیسی شماره 1184
عنوان فارسی مقاله

تاثیر سیستم های برنامه ریزی منابع سازمانی بر سیستم های کنترل مدیریت و عملکرد شرکت

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
1184 2011 20 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
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عنوان انگلیسی
Impact of enterprise resource planning systems on management control systems and firm performance
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : International Journal of Accounting Information Systems, Volume 12, Issue 1, March 2011, Pages 20–39

کلمات کلیدی
پذیرش سیستم های برنامه ریزی منابع سازمانی - سیستم های کنترل مدیریت رسمی و غیر رسمی - عملکرد شرکت - بررسی - مدل مسیر -
پیش نمایش مقاله
پیش نمایش مقاله تاثیر سیستم های برنامه ریزی منابع سازمانی بر سیستم های کنترل مدیریت و عملکرد شرکت

چکیده انگلیسی

In this study, we extend existing research on enterprise resource planning systems by exploring the effects of enterprise system adoption on subsequent non-financial and financial performance of a firm. Specifically, we investigate the role of formal and informal management control systems as mechanisms which mediate the effect of enterprise resource planning systems adoption on firm performance. Our empirical analyses are based on survey data drawn from 70 Finnish business units. Overall, our findings demonstrate that formal types of management control systems act as intervening variables mediating the positive lagged effect between enterprise systems adoption and non-financial performance. Informal types of management control systems, however, do not show similar mediating effects. We also predict and find a significant relationship between non-financial and financial firm performance. These results are important because the evidence on the joint roles of enterprise systems and management control system on improving the firm performance is very limited in prior literature. Our results show that the use of enterprise systems results in improved firm performance in the long run, and that more formal than informal types of management controls help firms achieve future performance goals.

مقدمه انگلیسی

In the last ten years, enterprise resource planning systems (ERPS) have become popular in mid-sized and large firms throughout the world. Prior to this, each function within an organization had its own information system operating separately from the information systems of the other organizational functions (Rom and Rohde, 2007). ERPSs are organization-wide and integrated information systems that can be used to manage and coordinate all the resources, information, and functions of a business from shared data stores. As ERPSs are intended to integrate all corporate information into one central database, they allow all information to be retrieved from many different organizational positions and to make any organization object visible (Dechow and Mouritsen, 2005). Since ERPSs render all corporate information visible and financial information accessible not solely to accountants, this poses challenges for managerial reporting and control. ERPSs change the role of management accounting by providing management with easy and fast access to relevant and real-time operational data needed in decision-making and management control. The main purpose of management control systems (MCS) is to monitor decisions throughout the organization and to guide employee behavior in desirable ways in order to increase the chances that an organization's objectives, including organizational performance, will be achieved (e.g. Bhimani et al., 2008). MCS can be defined as a tool designed to assist the manager's decision-making consisting of both formal and informal forms of controls (Chenhall, 2003). Formal control consists of contractual obligations and formal organizational mechanisms and can be subdivided into outcome and behavior control mechanisms; informal or social control, on the other hand, relates to informal cultures and systems influencing members and is essentially based on mechanisms inducing self-regulation (Ouchi, 1979). Earlier studies show that ERPSs result in changes in MCS due to increased centralization of system coordination and homogenization of control practices (Granlund and Malmi, 2002). Chapman and Kihn (2009) suggest that formal MCS, and notably budgeting, mediates the effect of ERPS on performance. Granlund (2007) suggests that information technology (IT) may have many notable effects on management control practice, although some of them are realized unintentionally. These studies show only a moderate effect of ERPS on management accounting practices. However, a number of studies suggest that ERPSs drive a role change of accountants from “bean counters” to business analysts (e.g. Granlund & Malmi, 2002 and Scapens & Jazayeri, 2003). As ERPSs are organization-wide information systems, they require support from management and employees in order to be successfully adopted. When ERPS are used in tandem with an efficient portfolio of controls, they may achieve an organization's objectives and lead to improvements in performance.

نتیجه گیری انگلیسی

In this paper, our aim was to explore whether the formal and informal controls used by the firm mediate the positive effect of ERPS on the future performance of the firm. As ERPSs are expected to lead to productivity and quality improvements (Hunton et al., 2003) and to better designed information systems (Arnold, 2006), firms should be able to translate the benefits of ERPSs into better financial and non-financial performance (e.g. Hunton et al., 2003, Nicolaou, 2004a, Nicolaou & Bhattacharya, 2006, Nicolaou & Bhattacharya, 2008, Velcu, 2007 and Wier & Hunton, 2007). In addition, the management accounting literature suggests that this can be done through the more extensive use of MCSs (Chapman, 2005 and Chapman & Kihn, 2009). Relying on these arguments we develop a path model which we then test empirically using survey data from 70 business units of Finnish firms. In the path model reported in Fig. 2 we find a significant path from ERPS to formal controls which are then linked to non-financial performance. It is noteworthy that there is no direct significant association between ERPS and the non-financial performance, although this correlation was significant in Table 5. In other words, the significant association between ERPS and future non-financial performance is fully mediated by formal controls supporting our hypothesis (H2a) that formal controls mediate the positive lagged effect of ERPS on non-financial performance. In addition, our results also show that non-financial performance is positively related to the financial performance of the firm. However, we do not find support for the hypotheses (H3a and H3b) that informal controls mediate the effect of ERPS on the future non-financial and financial performance. Our study contributes to the existing literature in two main respects. First, we confirm the earlier results regarding the effects of ERPS (e.g. Hunton et al., 2003, Nicolaou, 2004a, Nicolaou & Bhattacharya, 2006, Nicolaou & Bhattacharya, 2008 and Wier & Hunton, 2007) by providing evidence on the effect of the adoption of ERPS on the future performance of the business unit when controlling for the effect of other MCSs as mediating variables. Our findings show that formal controls help ERPS first to improve subsequent non-financial performance in terms of improved operational efficiency and then enhance the final performance. Our findings also support Velcu's (2007) results that ERPS adopters may report a number of operational benefits from ERPS implementation but are unable to make quantitative assessments of the impact of ERPS on financial performance.

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