Desired Impact of an ERP Implementation on the Quality of Information
DOI:
https://doi.org/10.18778/0208-6018.336.08Keywords:
information quality, Enterprise Resources Planning, ERP, implementation, management accountingAbstract
This paper aims to present the expectations of the employees of the company in which the study has been conducted in terms of the impact of an ERP system implementation on the quality of information, in particular the information generated by the system of management accounting. To achieve the research objective, the authors conducted a case study using a questionnaire. The survey was conducted in a company which was implementing an ERP system. The results allow to conclude that the expectations of its employees in relation to the improvement of the quality of information were high. In particular, they desired an improvement in terms of speed of obtaining information and an increase in its accuracy. The respondents felt that the implemented system would be significantly useful in their work, mainly by supporting its most important aspects and improving control.Downloads
References
Adam F., O’Doherty P. (2003), ERP projects: good or bad for SME’s?, [in:] G. Shanks., P. Seddon., L. Willcocks (eds.), Second‑wave enterprise resource planning: Implementing for effectiveness, Cambridge University Press, Cambridge.
Google Scholar
Adamczewski P. (2014), Infrastruktura ICT dla sektora MSP w modelu cloud computing, Vistula University Working Papers 35/2014, Warszawa.
Google Scholar
Aryani Y. A., Krismiaji (2013), Enterprise Resource Planning Implementation and Accounting Information Quality, 3rd Annual International Conference on Accounting and Finance (AF 2013),Bangkok, Thailand.
Google Scholar
Booth P., Matolcsy Z., Wieder B. (2000), The impacts of enterprise resource systems on accounting practice – The Australian experience, “Australian Accounting Review”, vol. 10, no. 3,pp. 4–18.
Google Scholar
Borowiecki R., Kwieciński M. (eds.) (2003), Informacja w zarządzaniu przedsiębiorstwem. Pozyskiwanie, wykorzystywanie i ochrona (wybrane problemy teorii i praktyki), Kantor Wydawniczy Zakamycze, Kraków.
Google Scholar
De Toni A., Fornasier A., Nonino F. (2015), The impact of implementation process on the perception of enterprise resource planning success, “Business Process Management Journal”,vol. 21 pp. 332–352.
Google Scholar
Drucker P. F. (1976), Skuteczne zarządzanie, PWE, Warszawa.
Google Scholar
Drury C. (2005), Management Accounting for Business, Thomson Learning, London.
Google Scholar
Fajfer P. (2011), Wdrożenie systemu informatycznego – korzyści płynące z użytkowania systemu ERP, “Organizacja i Zarządzanie”, no. 2(14), pp. 71–83.
Google Scholar
Feltham G. A. (1972), Information evaluation, Studies in Accounting Research, American Accounting Association, no. 5, Sarasota.
Google Scholar
Fladrowska E. (2004), Wdrażanie informatycznego systemu rachunkowości dla potrzeb zarządzania przedsiębiorstwem (analiza przypadku), “Zeszyty Teoretyczne Rachunkowości”, vol. 24(80),pp. 5–19.
Google Scholar
Furmankiewicz M., Ziuziański P. (2014), Wdrażanie kokpitu menedżerskiego w ramach systemu BI w organizacji, “Przegląd Teleinformatyczny”, no. 1–2, pp. 3–16.
Google Scholar
Galani D., Gravas E., Stavropoulos A. (2010), The Impact of ERP Systems on Accounting Processes, “International Journal of Social, Behavioral, Educational, Business and Industrial Engineering”,vol. 4, no. 6, pp. 774–779.
Google Scholar
Gorla N., Somers T. M., Wong B. (2010), Organizational impact of system quality, information quality, and service quality, “Journal of Strategic Information Systems”, vol. 19, pp. 207–228.
Google Scholar
Gościński J. (1977), Zarys sterowania ekonomicznego, PWN, Warszawa.
Google Scholar
Granlund M. (2011), Extending AIS research to management accounting and control issues: a research note, “International Journal of Accounting Information Systems”, vol. 12, pp. 3–19.
Google Scholar
Granlund M., Malmi T. (2002), Moderate impact of ERPS on management accounting: a lag or permanent outcome?, “Management Accounting Research”, vol. 13(3), pp. 299–321.
Google Scholar
Gullkvist B. M. (2013), Drivers of change in management accounting practices in an ERP environment, “International Journal of Economic Sciences and Applied Research”, vol. 6(2), pp. 149–174.
Google Scholar
Hevner A. R., March S. T., Park J., Ram S. (2004), Design science in information systems research, “MIS Quarterly”, vol. 28, no. 1, pp. 75–105.
Google Scholar
Hicks D. A., Stecke K. E. (1995), The ERP maze: enterprise resource planning and other production and inventory control software, “IIE Solutions”, vol. 27(8), pp. 12–17.
Google Scholar
Hitt L. M., Wu D. J., Zhou X. (2002), Investment in enterprise resource planning: Business impact and productivity measures, “Journal of Management Information Systems”, vol. 10, pp. 71–98.
Google Scholar
Horngren Ch.T., Foster G., Datar S.M. (1991), Cost Accounting. A Managerial Emphasis, Prentice Hall International, New Jersey.
Google Scholar
Huey‑Wen C., Yu‑Hsun L., Hung‑Sheng L., Hsiu‑Hua C., Shyan‑Bin C. (2014), Knowledge sharing and ERP system usage in post‑implementation stage, “Computers in Human Behavior”,pp. 16–22.
Google Scholar
Ifinedo P., Rapp B., Ifinedo A., Sundberg K. (2010), Relationships among ERP post‑implementation success constructs: An analysis at the organizational level, “Computers in Human Behavior”,vol. 26(5), pp. 1136–1148.
Google Scholar
Jabłoński W. J., Bartkiewicz W. (2006), Systemy informatyczne zarządzania. Klasyfikacja i charakterystyka systemów, Wydawnictwo KPSW, Bydgoszcz.
Google Scholar
Kanellou A., Spathis C. (2013), Accounting benefits and satisfaction in an ERP environment, International Journal of Accounting Information Systems”, vol. 14, pp. 209–234.
Google Scholar
Kaplan R., Atkinson A. (1998), Advanced Management Accounting, Prentice Hall, New Jersey.
Google Scholar
Karmańska A. (2006), Rachunkowość zarządcza i rachunek kosztów w systemie informacyjnym przedsiębiorstwa, Difin, Warszawa.
Google Scholar
Kisielnicki J. (1987), Kryteria jakości systemów informatycznych funkcjonujących w gospodarce narodowej, „Wiadomości Statystyczne”, no. 10, pp. 6–8.
Google Scholar
Kiziukiewicz T. (1994), Problemy dostosowania rachunkowości do informacyjnych wymagań zarządzania, “Prace Naukowe Politechniki Szczecińskiej”, no. 261, “Prace Katedry Rachunkowości”, no. 2, pp. 210–211.
Google Scholar
Kolman R. (1973), Ilościowe określenie jakości, PWE, Warszawa.
Google Scholar
Kuo R. Z., Lee G. G. (2009), KMS adoption: the effects of information quality, “Management Decision”, vol. 47(10), pp. 1633–1651.
Google Scholar
Lech P. (2003), Zintegrowane systemy zarządzania ERP/ERP II. Wykorzystanie w biznesie, wdrażanie, Difin, Warszawa.
Google Scholar
O’Leary D. E. (2008), Enterprise resource planning systems: systems, life cycle, electronic commerce, and risk, Cambridge University Press, Cambridge.
Google Scholar
Olender‑Skorek M., Wydro K. B. (2007), Wartość informacji, “Telekomunikacja i Techniki Informacyjne”, no. 1–2, pp. 72–84.
Google Scholar
Pabedinskaitė A. (2010), Factors of successful implementation of ERP systems, “Economics and Management”, vol. 15, pp. 691–697.
Google Scholar
Penc J. (2005), Sztuka skutecznego zarządzania, Oficyna Ekonomiczna, Kraków.
Google Scholar
Poulymenakou A. K., Borotis S. A. (2005), Adoption of enterprise resource planning systems in Greece, 10th Panhellenic Conference on Informatics (PCI 2005), Volas, Greece.
Google Scholar
Quattrone P., Hopper T. (2001), If I Don’t See It I Cannot Manage It: The Quasi‑ontology of SAP. Accounting, Translations, and Visibility in Multinational Organisations, Paper presented at the24th Annual Congress of the European Accounting Association, Athens.
Google Scholar
Rojek T. (2001), Zarządzanie zasobami informacji w przedsiębiorstwie, [in:] R. Borowiecki, M. Kwieciński (eds.), Zarządzanie zasobami informacji w przedsiębiorstwie. Ku przedsiębiorstwuprzyszłości, WN‑T, Warszawa.
Google Scholar
Roman W. K. (2012), Podstawy zarządzania informacją, Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika, Toruń.
Google Scholar
Rut J., Kulińska E. (2003), Zintegrowany system informatyczny w przedsiębiorstwie produkcyjnym, “Logistyka” no. 1, pp. 1–12.
Google Scholar
Saatcioglu O. Y. (2009), What determines user satisfaction in ERP projects: benefits, barriers or risks?, “Journal of Enterprise Information Management”, vol. 22(6), pp. 690–708.
Google Scholar
Sangster A., Leech S. A., Grabski S. (2009), ERP implementations and their impact upon management accountants, “Journal of Information Systems and Technology Management”, vol. 6,no. 2, pp. 125–142.
Google Scholar
Scapens R. W., Jazayeri M. (2003), ERP systems and management accounting change: opportunities or impacts? A research note, “European Accounting Review”, vol. 12, no. 1, pp. 201–233.
Google Scholar
Senn J. A. (1990), Information System in Management, 4th ed., Wadsworth Publishing Company, Boston.
Google Scholar
Silesian IT Cluster (2013), Ocena użyteczności informacji w systemach ERP, Otawa Group – Grupa Doradcza, Katowice.
Google Scholar
Sobańska I. (2010), Rachunkowość zarządcza, [in:] I. Sobańska (ed.), Rachunkowość zarządcza. Podejście operacyjne i strategiczne, Wydawnictwo C. H. Beck, Warszawa.
Google Scholar
Sopińska A. (1999), Podstawa informacyjna zarządzania strategicznego przedsiębiorstwem, Wydawnictwo SGH, Warszawa.
Google Scholar
Spathis C. (2006), Enterprise systems implementation and accounting benefits, “Journal of Enterprise Information Management”, vol. 19, no. 1, pp. 67–82.
Google Scholar
Spathis C., Constantinides S. (2003), The usefulness of ERP systems for effective management, “Industrial Management & Data Systems”, vol. 103(9), pp. 677–685.
Google Scholar
Spathis C., Constantinides S. (2004), Enterprise resource planning systems’ impact on accounting processes, “Business Process Management Journal”, vol. 10(3), pp. 234–247.
Google Scholar
Spoz A. (2015), Rachunkowość w zarządzaniu współczesnym przedsiębiorstwem, “Zeszyty Naukowe Uniwersytetu Szczecińskiego”, no. 873, “Finanse, Rynki Finansowe, Ubezpieczenia”, no. 77, pp. 423–431.
Google Scholar
Sterling R. R. (1970), Theory of the Measurement of Enterprise Income, The University Press of Kansas, Lawrence.
Google Scholar
Turyna J. (2012), Informacje dla procesów decyzyjnych, [in:] J. Kisielnicki, J. Turyna (eds.), Decyzyjne systemy zarządzania, Difin, Warszawa.
Google Scholar
Umble E. J., Haft R. R., Umble M. (2003), Enterprise resource planning: Implementation procedures and critical success factors, “European Journal of Operational Research”, vol. 146(2),pp. 241–257.
Google Scholar
Unold J. (2004), System informacyjny a jakościowe ujęcie informacji. Systemy wspomagania organizacji SWO’2004, “Prace Naukowe Akademii Ekonomicznej w Katowicach”, pp. 163–170.
Google Scholar
Zarańska K. A. (2016), Propozycja doboru kryteriów oceny jakości informacji w badaniach serwisów internetowych, “Annales Universitatis Mariae Curie‑Skłodowska”, Sectio H, vol. L,no. 2, pp. 175–182.
Google Scholar
Zarzycka E. (2012a), Zmiany zachodzące w pomiarze dokonań i raportowaniu wewnętrznym przedsiębiorstw w konsekwencji wdrożenia systemów ERP, “Acta Universitatis Lodziensis. FoliaOeconomica”, no. 263, pp. 157–173.
Google Scholar
Zarzycka E. (2012b), Implementation of an erp package and its effect on the management accounting system – author’s own research into enterprises in Poland, Financial Internet Quarterly“e‑Finanse”, vol. 8, no. 3, pp. 85–96.
Google Scholar
Zimmermann J. (2009), Accounting for decision making and control, 6 ed., McGraw‑Hill Irwin, New York.
Google Scholar
Zviran M., Pliskin N., Levin R. (2005), Measuring user satisfaction and perceived usefulness in the ERP context, “Journal of Computer Information Systems”, vol. 45(3), pp. 43–52.
Google Scholar
Downloads
Published
How to Cite
Issue
Section
