ONLINE RESOURCES for Grabski, Leech and Schmidt, “A Review of ERP Research: A Future Agenda for Accounting Information
Systems,” Journal of Information Systems 2011 forthcoming.
TABLE 1
Selected Literature - ERP Critical Success Factors (CSF)
Author/year
Somers, T. M., and K. Nelson. 2001. The impact of
critical success factors across the stages of enterprise
resource planning implementations. Proceedings, of the
34th Annual Hawaii International Conference on
System Sciences HICSS-34.
Nah, F. F.-H., J. L.-S. Lau, and J. Kuang. 2001. Critical
factors for successful implementation of enterprise
systems. Business Process Management Journal 7 (3):
285.
Akkermans, H., and K. van Helden. 2002. Vicious and
virtuous cycles in ERP implementation: A case study of
interrelations between critical success factors.
European Journal of Information Systems 11 (1): 3546.
Stratman, J. K., and A. V. Roth. 2002. Enterprise
resource planning (ERP) competence constructs: Two
stage multi item scale development and validation.
Decision Sciences 33 (4): 601-628.
Theme of study
Identify ERP CSF
Method
Literature Review
and Survey
Findings
Identified 22 CSF
Identify CSF
Literature review
Categorized 11 CSF according to ERP
lifecycle model
How to explain the
initial failure and
ultimate success of
an ERP
implementation.
Develop and
rigorously test
multi-item scale
ERP CSF are highly correlated.
Changes in one would result in changes
in most of the others.
Nah, F. F. H., K. M. Zuckweiler, and J. L. S. Lau.
2003. ERP implementation: Chief Information Officers'
perceptions of critical success factors. International
Journal of Human-Computer Interaction 16 (1): 5-22.
Survey of Fortune
100 CIOs to assess
the criticality of 11
CSF identified in the
literature
Develop a
standardized,
validated instrument
to measure ERP
Case study of ERP
success factors
developed by
Somers and
Nelson (2001)
Two stage
normative scale
development
process is
followed
Survey of CIOs
Sedera, D., and G. Gable. 2004. A factor and
structural equation analysis of the enterprise systems
success measurement model. Proceedings of the 37th
Hawaii International Conference on System Sciences
Model developed
based upon
literature and
validated
Identified portfolio of 8 generic
constructs associates with ERP success.
Identified top 5 CSF based upon CIO
ranking. This included top management
support, project champion, ERP team,
project management, and change
management program and culture.
Four factors are identified, individual
impact, organizational impact, system
quality and information quality.
(HICSS-37 2004), Big Island, Hawaii
Song, M., and W. M. P. Van der Aalst. 2008. Towards
comprehensive support for organizational mining.
Decision Support Systems 46 (1): 300-317.
success
Applied TAM to
investigation of ERP
CSF
Survey of 320
managers and
structural equation
Snider, B., G. J. C. da Silveira, and B. Jeep. 2009. ERP
implementation at SMEs: Analysis of five Canadian
cases. International Journal of Operations &
Production Management 29 (1): 4.
Explore CSF of
SMEs
Case study of five
SMEs in Canada
Perceived fit, compatibility of an ERP
system and change management
influence user adoption; top
management support is critical to change
management, business process and
communication.
Identified six CSF and four distinctive
factors associated with SMEs.
TABLE 2
Selected Literature - ERP Domain Specific (Country, Culture and Industry)
Author/year
Everdingen, Y. V., J. V. Hillegersberg, and
E. Waarts. 2000. ERP adoption by European
midsize companies. Association for
Computing Machinery. Communications of
the ACM 43 (4): 27.
Theme of study
To learn about
developments and
drivers for ERP
adoption decisions in
European mid-market.
Method
1998 large European
multi-country/multiindustry survey on
adoption & adoption
plans.
Hayes, D. C., J. E. Hunton, and J. L. Reck.
2001. Market reactions to ERP
implementation announcements. Journal of
Information Systems 15 (1): 3.
Capital market study
of reactions to initial
ERP announcements.
Cross-industry event
study measuring
abnormal market
returns.
Huang, Z., and P. Palvia. 2001. ERP
implementation issues in advanced and
developing countries. Business Process
Management Journal 7 (3): 276-284.
Explores differences
in ERP adoption
between advanced and
developing countries.
Global trends in
developing (China,
India & Brazil)
verses advanced
countries (USA/CA,
Europe & Japan).
Hunton, J. E., B. Lippincott, and J. L. Reck.
2003. Enterprise resource planning systems:
Comparing firm performance of adoptors
and nonadoptors. International Journal of
Accounting Information Systems 4 165-184.
Laukkanen, S., S. Sarpola, and P.
Hallikainen. 2007. Enterprise size matters:
Objectives and constraints of ERP adoption.
Journal of Enterprise Information
Management 20 (3): 319
Mabert, V. A., A. Soni, and M. A.
Venkataramanan. 2003. The impact of
organization size on enterprise resource
planning (ERP) implementations in the US
Cross-industry study
of supply chain
process performance.
Survey of financial
key performance
indicators for
business processessupply chain.
Finland
Chronicle growth of
ERP use in
manufacturing
industry to current
Case study and
survey methodologies
in a phased approach.
Findings
European SME market in 1998 was a nascent
but promising market projected at $50
billion/year. There is a lack of homogeneity in
the European mid-sized ERP market. CSFs
include fit with current business processes, low
price and short implementation times.
Support for firm size, firm financial strength &
vendor prominence influencing reactions to
ERP announcements. Most positive for
small/healthy firms. Reactions most positive to
prominent vendors.
ERP systems encounter many challenges in
developing countries related to economic,
cultural, & infrastructure issues.
Conceptualizes a framework categorized into
national/environmental and
organizational/internal factors with 5 variables
per category.
No difference between adoptors & nonadoptors but longer ERP experience revealed
higher overall performance. Only ERP
adopters with SCMS had higher performance
at the business process level.
Small firms were found to have significant
knowledge constraints, while large firms have
challenges relating to organizational changes.
The key finding from this study is that
companies of different sizes approach ERP
implementations differently across a range of
issues. Also, the benefits differ by company
manufacturing sector. Omega 31 (3): 235246.
Olhager, J., and E. Seldin. 2003. Enterprise
resource planning: Survey of Swedish
manufacturing firms. European Journal of
Operational Research 146 (2): 365-373.
Rasmy, M. H., A. Tharwat, and S. Ashraf.
2005. Enterprise resource planning (ERP)
implementation in the Egyptian
organizational context. Paper presented at
European and Mediterranean Conference on
Information Systems, Cairo, Egypt.
Rikhardsson, P., and P. Kræmmergaard.
2006. Identifying the impacts of enterprise
system implementation and use: Examples
from Denmark. International Journal of
Accounting Information Systems 7 (1): 3649.
Schoenherr, T., M. A. Venkataramanan, A.
Soni, V. A. Mabert, and D. Hilpert. 2005.
The ”new” users: SMEs and the Mittelstand
experience. Strategic ERP: Extension and
use. Bendoly, E., and Jacobs, F. R. Stanford,
CA, Stanford University Press. 36-51.
Sia, S. K., M. Tang, C. Soh, and W. F. Boh.
2002. Enterprise resource planning (ERP)
systems as a technology of power:
Empowerment or panoptic control?
Database for Advances in Information
Systems 33 (1): 23.
Spathis, C. 2006. Enterprise systems
implementation and accounting benefits.
pervasive levels.
size.
Studies Swedish
manufacturing firms
for ERP penetration,
pre-implementation &
experiences,
configuration, benefits
& future.
CSF & Egyptian
culture influences ERP
implementation.
Survey of
professional members
of PLAN (Swedish
Production &
Inventory
Management
Society).
A cross-sectional
survey of Egyptian
ERP adopters, PLS.
Swedish firms preferred to use European and
Swedish ERP vendors. US firms provided
more economic justification and were more
optimistic about economic returns associated
with the ERP systems.
Denmark
Exploratory research
design, based upon
on the case study
methodology &
grounded theory
Find ERP facilitates change in the basic
assumptions (e.g., predominant language,
value, culture, etc.), processes, rules and
procedures of organization. Organizational
outcomes based on use.
Culturalcharacteristics
of German SMEs
related to their use of
ERP.
A field study of 18
SME’s (revenues
from $29-$460
million) using
interviews.
German SME’s are more representative of
large firs than small.. They prefer a phased
approach, like to customize to own business
needs and, not surprisingly, SAP is the vendor
of choice.
Explores ERP as an
ambivalent technology
of power in a
Singapore Hospital.
Case study
(implementation
phase) & survey
study (after
implementation)
ERP facilitates both empowerment & panoptic
control. Employees empowered by ERP but
management put efforts to regaining their lost
control. New panoptic visibility was easily
learned & accepted.
Greece
Survey of Greek ERP
users
The main accounting benefits from ERP
system adoption are organizational and
Organizational & ERP package fit was most
important factor. Egyptian organizational
culture hindered ERP success.
Journal of Enterprise Information
Management 19 (1/2): 67-82.
Yeh, C., M. Miozzo, and T. Vurdubakis.
2006. The importance of being local?
Learning among Taiwan's enterprise
solutions providers. Journal of Enterprise
Information Management 19 (1/2): 30.
operational.
Investigate role of
domestic ERP vendors
in Taiwan
Collective case study
of 14 ERP firms who
design, deliver and
support ERP in
Taiwan.
Domestic ERP vendors have an advantage in
meeting special, localized requirements along
with directly implementing own product, rather
than having a consultant implement the
software.
TABLE 3
Selected Literature - ERP Organizational Impact
Author/year
Hunton, J., E. , A. Wright, M. , and S. Wright.
2004. Are financial auditors overconfident in their
ability to assess risks associated with enterprise
resource planning systems? Journal of
Information Systems 18 (2): 7.
Theme of study
Examines financial
auditor’s assessment
of ERP vs. non-ERP
risks in the presence of
a control weakness
over access privileges.
Method
Experimental method
where system type
(ERP vs. non-ERP)
was manipulation.
O'Donnell, E. 2005. Enterprise risk management:
A systems-thinking framework for the event
identification phase. International Journal of
Accounting Information Systems 6 (3): 177-195.
Describes a systemsthinking approach to
identify events that
should be considered
during risk
assessment.
A risk assessment
methods paper (nonempirical).
Debreceny, R. S., G. L. Gray, J. Ng, K. Lee, et al.
2005. Embedded audit modules in enterprise
resource planning systems: Implementation and
functionality. Journal of Information Systems 19
(2): 7-27.
Dillard, J., L. Ruchala, and K. Yuthas. 2005.
Enterprise resource planning systems: A physical
manifestation of administrative evil. International
Journal of Accounting Information Systems 6
107– 127.
Assesses the nature of
support for embedded
audit modules (EAMs)
from ERP providers.
Exploratory paper that
addresses the lack of
ERP research on
embedded audit
modules.
This is a nonempirical theory
paper. Critical theory
is used to evaluate
dominant ERP
ideology and expose
underlying
assumptions.
Investigate the
negative potential of
instrumental
rationality acting in
and through advanced
IT.
Findings
Financial auditors do not see added
reason to assess higher risk for ERP vs.
non-ERP systems, nor are they
inclined to consult IT specialists more
for ERP systems. IT specialists do
assess higher risks to ERP systems.
Overall, financial auditors appear to be
overconfident in their ability to assess
ERP system risks.
Systems-thinking approach to risk
assessment proposes a) determine the
organization's value chain to identify
relationships, and (b) use the taxonomy
to analyze relationships and identify
events that could threaten business
process performance.
Found there was limited support for
EAMs primarily a due to little demand
from the user community. Vendors
were consistent in their view that
EAMs were technically feasible.
When all activities are quantified this
in turn dehumanizes actions and
individuals resulting in abdication of
moral responsibility. Management
should explain how ERP design,
application and implementation would
be different from an approach
implemented within a totalitarian
Alles, M., G. Brennan, A. Kogan, and M. A.
Vasarhelyi. 2006. Continuous monitoring of
business process controls: A pilot implementation
of a continuous auditing system at Siemens.
International Journal of Accounting Information
Systems 7 (2): 137-161.
Kumar, V., R. Pollanen, and B. Maheshwari.
2008. Challenges in enhancing enterprise resource
planning systems for compliance with SarbanesOxley Act and analogous Canadian legislation.
Management Research News 31 (10): 758.
Bonson, E., V. Cortijo, and T. Escobar. 2009.
Towards the global adoption of XBRL using
international financial reporting standards (IFRS).
International Journal of Accounting Information
Systems 10 (1): 46-60.
A report on a
continuous auditing
project implementing
a monitoring &
control layer to
continuously monitor
business process
controls.
Investigate enhancing
ERP systems for
compliance with SOX
and Canadian
regulatory internal
control requirements.
Examines if global
IFRS-GP taxonomy
supports European
firms’ financial
reporting needs.
A case study reporting
on the experiences
from a pilot
implementation at one
large company
Case studies of 4
medium & large
companies with
operations in the USA
and Canada that all
use ERP systems.
regime.
Concludes that audit procedures &
audit judgment can be more formally
defined than is commonly expected or
estimated. The management of audit
alarms and the prevention of the alarm
floods are found to be critical tasks in
the continuous auditing
implementation process
In all four companies, existing ERP
systems did not meet all control
requirements without modifications or
add-on applications. Major challenges
included systems security, the
segregation of duties and cultural
issues especially resistance to change.
Results provide guidance on the
evaluation of IFRS-GP effectiveness
and provide direction for further
improvements of the IFRS-GP
taxonomy.
TABLE 4
Selected Literature - ERP Economic Impact
Author/year
Nicolaou, A. I. 2004. Quality of
postimplementation review for enterprise
resource planning systems. International
Journal of Accounting Information Systems
5 (1): 25-49.
Theme of study
A literature review of
ERP implementation
studies is used to derive
factors for ERP
effectiveness
implementations over
time.
Nicolaou, A. I. 2004. Firm performance
Investigates how the
effects in relation to the implementation
long-term adoption and
and use of enterprise resource planning
use of ERP affects a
systems. Journal of Information Systems 18 firm’s financial
(2): 79-105.
performance.
Chand, D., G. Hachey, J. Hunton, V.
Owhoso, et al. 2005. A balanced scorecard
based framework for assessing the strategic
impacts of ERP systems. Computers in
Industry 56 (6): 558-572.
Cotteleer, M. J., and E. Bendoly. 2006.
Order lead-time improvement following
enterprise information technology
implementation: An empirical study.
Management Information Systems
Quarterly 30 (3): 643.
Hendricks, K. B., V. R. Singhal, and J. K.
Stratman. 2007. The impact of enterprise
Proposes an ‘ERP
Scorecard’ based on the
balanced-scorecard
framework for
evaluating ERP
system’s strategic
contributions.
The influence of
enterprise systems
implementation on
operational
performance,
specifically, order lead
times.
The effect of enterprise
systems (ERP, SCM, &
Method
Qualitative case study
of two organizations
following ERP
implementation.
Compared ERP
adoption firms with a
matched control group
of non-adoptor firms,
cross-sectionally and
longitudinally (before
and after adoption).
Integrate Zuboff’s
dimensions of
automate, informate
and transformate into
the balanced scorecard
framework.
Quantitative: utilized
lead-time information
tracked in ERP (12
months pre to 24
months post
implementation)
Event study of
abnormal returns.
Findings
Defines the construct of postimplementation review (PIR) quality
consisting of five dimensions. Finds that the
quality of PIR, and not merely the activity
itself, that determines the effect on business
performance. Provides a framework for PIR
effectiveness research in future ERP studies.
Found that firms who adopted ERP systems
exhibited higher differential performance
after two years relative to matched firms
that did not implement ERP systems.
Proposes that the ERP scorecard offers
advantages including a methodology to
assess ERP after implementation, a means
to identify operational automation, new
informational and innovative
(transformational) impacts, & assess ERP at
different stages.
ERP supports significantly reduced order
lead times. Pattern of lead times showed
that, after ERP implementation, lead time
initially improved, then declined, and then
improved again. Study provides empirical
evidence of ERP’s benefits to include swift,
even production flow. Theory used was a
subset of Mooney’s typology.
Mixed results related to financial benefits.
Regarding ERP systems, some evidence of
systems on corporate performance: A study
of ERP, SCM, and CRM system
implementations. Journal of Operations
Management 25 (1): 65-82.
CRM) systems
investments on stock
price and profitability.
Wier, B., J. Hunton, and H. R.
HassabElnaby. 2007. Enterprise resource
planning systems and non-financial
performance incentives: The joint impact
on corporate performance. International
Journal of Accounting Information Systems
8 (3): 165-190.
Nicolaou, A. I., and S. Bhattacharya. 2008.
Sustainability of ERPs performance
outcomes: The role of post-implementation
review quality. International Journal of
Accounting Information Systems 9 (1): 4360.
Roztocki, N., and H. R. Weistroffer. 2008.
Stock price reactions to investments in EAI
and ERP: A comparative event study.
Proceedings of the 41st Hawaii
International Conference on System
Sciences (HICSS-41), Hawaii
Links ERP adoption
market returns with
non-financial
performance incentives
in executive
compensation.
Häkkinen, L., and O. Hilmola. 2008. ERP
evaluation during the shakedown phase:
Lessons from an after-sales division.
Information Systems Journal 18 (1): 73.
Explores the nature and
timing of postimplementation
activities
Examined market
reaction to both ERP &
enterprise application
integration
announcements across
markets (bull and bear)
& firm financials.
Takes a longitudinal
view (at 0 & 2 years) of
the use and evaluation
of an ERP system.
Measures abnormal
performance as change
in performance minus
the median
performance change of
comparison group.
improvements in profitability were seen, but
not in stock returns. Found that
improvements in profitability are stronger
for early adopters of ERP systems.
Firms with both non-financial performance
incentives & ERP obtained significantly
higher short-term & long-term ROA and
stock returns than either of these single
conditions. Used theory base of cybernetic
control theory and agency theory.
Qualitative archival
study using the firm
sample from Nicolaous
(2004b). Coded
activities found in ERP
PIR announcements.
Event studies review.
ERP post-implementation activities to
improve subsequent system implementation
planning and business process
improvements are most effective when
undertaken soon. Waiting appears to have
negative short-term financial impact.
Financial markets differentiate among
technologies in which companies invest to
integrate their information systems.
Influential factors include technology
maturity, financial health of the investing
company, & stock market conditions.
A case study using the
DeLone and McLean
(1992) model to
evaluate user
perceptions & use.
Poorest ERP assessments were given early
during shakedown phase but problems
existed after 2 years. Assessments depended
on user type and the business process(es) in
which they participated.
APPENDIX
Primary Journals in this Review
(Cited two or more times in paper and online materials)
Accounting, Organizations and Society
Business Process Management Journal
Communications of the ACM
Communications of the Association for Information Systems
Computers in Industry
Decision Support Systems
Database for Advances in Information Systems
European Accounting Review
European Journal of Information Systems
Harvard Business Review
Proceedings, International Conference on Information Systems 2008
Industrial Management & Data Systems
Information & Management
Information and Organization
Information Management & Computer Security
Information Systems Frontiers
Information Technology & People
International Journal of Accounting Information Systems
International Journal of Enterprise Information Systems
International Journal of Human-Computer Interaction
International Journal of Information Management
International Journal of Operations & Production Management
International Journal of Production Economics
International Journal of Production Research
Journal of Enterprise Information Management
Journal of Information Systems Education
Journal of Information Systems
Journal of Information Technology
Journal of Management Information Systems
Journal of Organizational Change Management
Journal of Software Maintenance and Evolution: Research and Practice
Journal of Strategic Information Systems
Management Accounting Research
Management Information Systems Quarterly
New Technology Work and Employment
Organization Science
Proceedings, Hawaii International Conference on Systems Sciences (HICSS)
Sloan Management Review
Strategic Change
Systems Practice
The Internal Auditor
The Journal of Computer Information Systems