Article Sidebar

Download
PDF
Statistic
Read Counter : 846 Download : 1139

Downloads

Download data is not yet available.

Main Article Content

Abstract

The aim of this study is to analyze the implementation of Enterprise Resource Planning (ERP) in the context of Technology, Organization and Environment (TOE). This current research uses case study approach in a company in Yogyakarta. Researchers used qualitative method by involving 31 informants in semi-structured interviews. The informants were management of a company in various level of positions. They are relevant key persons in the implementation of ERP systems, and the users of the ERP systems. Data analysis techniques included data collection, coding and reduction of data, and discussion and summarizing, were implemented. To examine validation of research data, this research used source triangulation. Results of the study show that there were challenges or obstacles and benefits of ERP systems implementation related to technology, organization and environment. The results are further discussed in this paper, including the implications for companies and literature. This research contributes by providing empirical evidence and examining TOE approach in the same time in the context of ERP implementation. 

Keywords

Enterprise Resource Planning Organization and Environment Qualitative Method Technology

Article Details

License

Copyright (c) 2021 Journal of Contemporary Accounting and Authors

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). 
How to Cite
Rahman, A., & Ratnawati, Y. (2022). Justifying enterprise resource planning (ERP) investment: A case study using technology, organization, and environment (TOE) framework. Journal of Contemporary Accounting, 3(3), 130–138. https://doi.org/10.20885/jca.vol3.iss3.art2
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Alaskari, O., Pinedo-Cuenca, R., & Ahmad, M. M. (2021). Framework for implementation of Enterprise Resource Planning (ERP) systems in small and medium enterprises (SMEs): A case study. Procedia Manufacturing, 424–430.
  2. Babaei, M., Gholami, Z., & Altafi, S. (2015). Challenges of Enterprise Resource Planning implementation in Iran large organizations. Information Systems, 54, 15–27.
  3. Baig, M. I., Shuib, L., & Yadegaridehkordi, E. (2019). Big data adoption: State of the art and research challenges. Information Processing & Management, 56(6), 102095.
  4. Barnes III, B. W., & Xiao, B. (2019). Organizational Adoption of Blockchain Technology: An Ecosystem Perspective. DIGIT 2019 Proceedings.
  5. Benbasat, I., Goldstein, D. K., & Mead, M. (1987). the case research strategy in studies of information systems. MIS Quarterly, 11(3), 369–386.
  6. Cao, Q., Jones, D. R., & Sheng, H. (2014). Contained nomadic information environments: Technology, organization, and environment influences on adoption of hospital RFID patient tracking. Information & Management, 51(2), 225–239.
  7. Chandra, S., & Kumar, K. N. (2018). Factors influencing adoption of augmented reality technology for e-commerce. Journal of Electronic Commerce Research, 19(3), 237–265.
  8. Chofreh, A. G., Goni, F. A., & Klemeš, J. J. (2018). Sustainable enterprise resource planning systems implementation: A framework development. Journal of Cleaner Production, 198, 1345–1354.
  9. Chofreh, A. G., Goni, F. A., Klemeš, J. J., Malik, M. N., & Khan, H. H. (2020). Development of guidelines for the implementation of sustainable enterprise resource planning systems. Journal of Cleaner Production, 244, 118655.
  10. Creswell, J. W. (2014). Research Design: Qualitative, Quantitative, And Method Approached (4th ed.). SAGE Publications Ltd.
  11. Eckartz, S., Daneva, M., Wieringa, R., & Hillegersberg, J. van. (2009). Cross-organizational ERP management: How to create a succesfull business case? Proceedings of the 2009 ACM Symposium on Applied Computing, 1599–1604.
  12. Ghasemi, M., Shafeiepour, V., Aslani, M., & Barvayeh, E. (2011). The impact of Information Technology (IT) on modern accounting systems. Procedia - Social and Behavioral Sciences, 112–116.
  13. Güney, A. (2014). Role of Technology in Accounting and E-accountin. Procedia - Social and Behavioral Sciences, 852–855.
  14. Hall, J. A. (2016). Accounting Information Systems (9th ed.). Cengage Learning.
  15. Jia, Q., Guo, Y., & Barnes, S. J. (2017). Enterprise 2.0 post-adoption: Extending the information system continuance model based on the technology-Organization-environment framework. Computers in Human Behavior, 67, 95–105.
  16. Kallunki, J.-P., Laitinen, E. K., & Silvola, H. (2011). Impact of enterprise resource planning systems on management control systems and firm performance. International Journal of Accounting Information Systems, 12(1), 20–39.
  17. Kuan, K. K. Y., & Chau, P. Y. K. (2001). A perception-based model for EDI adoption in small businesses using a technology–organization–environment framework. Information & Management, 38(8), 507–521.
  18. Madanhire, I., & Mbohwa, C. (2016). Enterprise Resource Planning (ERP) in Improving Operational Efficiency: Case Study. Procedia CIRP, 225–229.
  19. Nafeeseh, R. A., & Al-Mudimigh, A. S. (2011). Justifying ERP investment: The role and impacts of business case a literature survey. International Journal of Computer Science and Network Security, 11(1), 185–193.
  20. Oliveira, T., & Martins, M. F. (2011). Literature review of information technology adoption models at firm level. The Electronic Journal Information Systems Evaluation, 14(1), 110–121.
  21. Osnes, K. B., Olsen, J. R., Vassilakopoulou, P., & Hustad, E. (2018). ERP Systems in Multinational Enterprises: A literature Review of Post-implementation Challenges. Procedia Computer Science, 541–548.
  22. Pacheco-Comer, A. A., & González-Castolo, J. C. (2012). An empirical study in selecting Enterprise Resource Planning Systems: The relation between some of the variables involve on it. Size and Investment. Procedia Technology, 292–303.
  23. Rodríguez, R., Molina-Castillo, F.-J., & Göran Svensson. (2020). The mediating role of organizational complexity between enterprise resource planning and business model innovation. Industrial Marketing Management, 84, 328–341.
  24. Saunders, M., Lewis, P., & Thornhill, A. (2009). Research Methods for Business Students (5th ed.). Pearson Education.
  25. Schmitt, G., Mladenow, A., Strauss, C., & Schaffhauser-Linzatti, M. (2019). Smart Contracts and Internet of Things: A Qualitative Content Analysis using the Technology-Organization-Environment Framework to Identify Key-Determinants. Procedia Computer Science, 189–196.
  26. Sekaran, U., & Bougie, R. (2016). Research Method for Business Textbook: A Skill Building Approach. Wiley.
  27. Teittinen, H., Pellinen, J., & Järvenpää, M. (2013). ERP in action — Challenges and benefits for management control in SME context. International Journal of Accounting Information Systems, 14(4), 278–296.
  28. Thite, M. (2000). Leadership styles in information technology projects. International Journal of Project Management, 18(4), 235–241.
  29. Tornatzky, L. G., & Fleischer, M. (1990). Processes of Technological Innovation (Issues in Organization and Management Series). Lexington Books.
  30. Zhang, Y., Sun, J., Yang, Z., & Wang, Y. (2020). Critical success factors of green innovation: Technology, organization and environment readiness. Journal of Cleaner Production, 264, 121701.