The fit between accounting practices and ERP system: its antecedents and impact on user satisfaction
Mutual fit between enterprise resource planning system (ERPS) packages and business processes is one of the critical success factors for ERPS adoption. Nevertheless, research investigating ERPS from a specific fit perspective is limited. Such investigation is significant in providing valuable insigh...
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my.umk.eprints.144922024-09-25T06:13:30Z http://discol.umk.edu.my/id/eprint/14492/ The fit between accounting practices and ERP system: its antecedents and impact on user satisfaction Wan Mohd Nazif Wan Mohd Nori Mutual fit between enterprise resource planning system (ERPS) packages and business processes is one of the critical success factors for ERPS adoption. Nevertheless, research investigating ERPS from a specific fit perspective is limited. Such investigation is significant in providing valuable insights to developers as well as adopters and serves as a gateway for ERPS researchers especially those focusing on the fit aspect. Using Task-Technology Fit as the theoretical background, the present research examines: 1) the fit between financial accounting practices and SAP (i.e., FASAP Fit), and between management accounting practices and SAP (i.e., MASAP Fit); 2) impact of the fits on user satisfaction; and 3) antecedents of the fits. A total of 227 accounting staff of two Malaysian government-linked companies who used SAP to perform accounting practices, are involved in the study. The data were gathered using survey questionnaire and analyzed using Partial Least Square (PLS). Findings indicate that FASAP Fit and MASAP Fit vary across different practices and positively influenced user satisfaction. In addition, it highlights the influence of computer-self efficacy and organizational culture on FASAP Fit, while computer self-efficacy, organizational culture and integration on MASAP Fit. Interestingly, user participation only influences FASAP Fit and MASAP Fit in organizational culture that is favourable for SAP adoption. The present research also provides empirical support that fit-as-moderation and fit-as-matching gives inconsistent results and it is related to the latter's recognition of low-low combination as high fit. 2011-07 UMK Etheses NonPeerReviewed Wan Mohd Nazif Wan Mohd Nori (2011) The fit between accounting practices and ERP system: its antecedents and impact on user satisfaction. Doctoral thesis, Universiti Utara Malaysia. |
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Mutual fit between enterprise resource planning system (ERPS) packages and business processes is one of the critical success factors for ERPS adoption. Nevertheless, research investigating ERPS from a specific fit perspective is limited. Such investigation is significant in providing valuable insights to developers as well as adopters and serves as a gateway for ERPS researchers especially those focusing on the fit aspect. Using Task-Technology Fit as the theoretical background, the present research examines: 1) the fit between financial accounting practices and SAP (i.e., FASAP Fit), and between management accounting practices and SAP (i.e., MASAP Fit); 2) impact of the fits on user satisfaction; and 3) antecedents of the fits. A total of 227 accounting staff of two Malaysian government-linked companies who used SAP to perform accounting practices, are involved in the study. The data were gathered using survey questionnaire and analyzed using Partial Least Square (PLS). Findings indicate that FASAP Fit and MASAP Fit vary across different practices and positively influenced user satisfaction. In addition, it highlights the influence of computer-self efficacy and organizational culture on FASAP Fit, while computer self-efficacy, organizational culture and integration on MASAP Fit. Interestingly, user participation only influences FASAP Fit and MASAP Fit in organizational culture that is favourable for SAP adoption. The present research also provides empirical support that fit-as-moderation and fit-as-matching gives inconsistent results and it is related to the latter's recognition of low-low combination as high fit. |
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UMK Etheses |
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Wan Mohd Nazif Wan Mohd Nori |
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Wan Mohd Nazif Wan Mohd Nori The fit between accounting practices and ERP system: its antecedents and impact on user satisfaction |
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Wan Mohd Nazif Wan Mohd Nori |
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Wan Mohd Nazif Wan Mohd Nori |
title |
The fit between accounting practices and ERP system: its antecedents and impact on user satisfaction |
title_short |
The fit between accounting practices and ERP system: its antecedents and impact on user satisfaction |
title_full |
The fit between accounting practices and ERP system: its antecedents and impact on user satisfaction |
title_fullStr |
The fit between accounting practices and ERP system: its antecedents and impact on user satisfaction |
title_full_unstemmed |
The fit between accounting practices and ERP system: its antecedents and impact on user satisfaction |
title_sort |
fit between accounting practices and erp system: its antecedents and impact on user satisfaction |
publishDate |
2011 |
url |
http://discol.umk.edu.my/id/eprint/14492/ |
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1811604472076435456 |
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13.211869 |