Proceedings of 29th International Business Research Conference
24 - 25 November 2014, Novotel Hotel Sydney Central, Sydney, Australia, ISBN: 978-1-922069-64-1
Success Factors of ERP Systems Acceptance towards Improved Financial
Performance of Saudi Firms
Ayman Bazhair and Kamaljeet Sandhu
The Saudi organisations face challenges against the acceptance of technology within their business
practices. The research studies have been conducted to identify the ERP acceptance on the
businesses in Saudi firms. The research study here makes use of empirical examination to evaluate
the user acceptance associated with ERP systems in Saudi organisations. The various factors such
as user training and development, change management, perceived benefits for users and for
organisation and ERP acceptance have been considered for this purpose to understand the
improved financial performance through ERP system in Saudi firms.
1 . Introduction
The technology has been perceived as an indispensable part of the organisational activities (AmoakoGyampah & Salam, 2004; Wu & Wang, 2007). In this regard, the Saudi organisations invest huge sum to
successfully implement the technology in their organisations. However, they may face several hurdles in
the form of opposition and resistance by the stakeholders associated within organisation. The incorporation
of technology in an organisation can only be successful if the employees are able to utilise that technology.
Thus, appropriate training and education programs should be run to introduce an ERP system into the
organisation’s activities (Wu & Wang, 2007). Furthermore, the change management process should be
followed so that there is least resistance to change. The organisation should introduce the benefits involved
with an ERP system to the users of the organisation. These users are in the form of employees and
managers. They should be made aware of the benefits involved with the ERP system. The manner in which
the ERP system would help in attainment of their objectives is highlighted under this process. The users of
ERP system would be thus encouraged to accept the technology and that result into reduced opposition
(Dechow & Mouritsen, 2005; Wu & Wang, 2007). Furthermore, the organisation should be made aware of
the benefits involved with technology so that it proceeds further by investing huge sum on the technology in
the form of an ERP system. This process of change is basically aimed at enhancing the financial
performance of an organisation. The organisation has the basic objective of increasing their financial
performance through the usage of technology in the form of an ERP system (Moon & Kim, 2001).
The continuous growth and advancement of technology has enforced the need for Saudi organisations to
identify the key factors that are of concern so as to encourage the acceptance of technology amongst their
employees (Amoako-Gyampah & Salam, 2004; Davenport, 2000). So, it seems worthwhile to evaluate the
key factors of consideration that could result into influencing the technology acceptance model amongst the
organisations in the present day context. The practice could result into considerable positive impact on the
business growth and advancement (Davenport, 2000; Nah, Lau, & Kuang, 2001).
The research question we intend to investigate, what are the different factors for successful ERP user
acceptance in Saudi firms? To answer this question, this study is organized as follows. First the related
studies are various factors towards ERP acceptance are investigated. Then the research model is
presented. Following, that methodology and results are presented. Finally, the study concludes.
__________________________________________________________________________________
Ayman Bazhair, UNE Business School, University of New England, Armidale, Australia. abazhair@myune.edu.au
Kamaljeet Sandhu, UNE Business School, University of New England, Armidale, Australia. abazhair@myune.edu.au
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Proceedings of 29th International Business Research Conference
24 - 25 November 2014, Novotel Hotel Sydney Central, Sydney, Australia, ISBN: 978-1-922069-64-1
2 Literature Review
2.1 Training and Education
Training and development refers to the employee growth and development by providing adequate coaching and
training of the ERP system in place. The organisation should thus conduct training program in such a manner that the
employees are able to learn the technology in an easy manner(Wu & Wang, 2007). The training program should be for
the benefit of employees so as to enhance their capabilities of using the technology(Bueno & Salmeron, 2008; Calisir
& Calisir, 2004). This would raise the confidence of employees towards the ERP system, as they would be capable of
using the technology, which would result into reduced chances of their opposition towards the ERP system
acceptance. By continuously practicing through training programs, an employer can sharpen the capabilities of users.
The users can upgrade their skills and get prepared to utilise the ERP system into their business practices (Dechow &
Mouritsen, 2005). This leads to a positive impact on the organisation's performance because if the users are aware of
the technology, then only they would be able to accept the usage of that technology(Amoako-Gyampah & Salam,
2004)It seems ideally suited to the needs of organisations in Saudi Arabia, as the employees would have an optimistic
view towards the usage of technology for their everyday work practices.
2.2
Change Management
The advancement of technology introduces the need to introduce changes in the business approach for the organisation
(Aladwani, 2001). The changes are though desirable, incorporating these changes is not an easy task. In this regard,
the organisations are required to understand the need for change and accordingly introduce the management principles
(Robey, Ross, & Boudreau, 2002). The process of introducing changes in the form of ERP system can be conducted in
three phases such as: an assessment of the attitude of users prior to adoption of new systems, establishment of strategy
in accordance with the attitude of users, and training programs to enhance the skills of users, followed by evaluation of
the changes as per (Aladwani, 2001). Although, organisation may have to face resistance against the technology
change, it is the duty of management to incorporate the changes in a successful manner. As a result of this, the
organisation can gain benefit of the changes in terms of advancement in technology and implementation of an ERP
system (Robey et al., 2002).
2.3
Perceived Benefits for Organization and ERP Acceptance
The organisation can only incorporate ERP system into their business process if it views the technology as favourable
for their business(Sarmento, 2005; Scott, 2004). It is the organisation that has to invest huge sum of money to
successfully run the ERP system into their everyday business practices. So, at an elementary level, it seems
worthwhile to represent perceived benefits of technology for the organisation (Roy & Sideras, 2006; Scupola, 2008).
If the organisation is against such changes, it does not seem worthwhile to convince the employees. Instead, the senior
level management of the organisation is the key authority that should be convinced to successfully run the project
(Dehkordi, Shahnazari, & Noroozi, 2011). For this purpose, the benefits associated with the ERP system should be
highlighted, which would help the organisation to understand and accordingly evaluate the cost that should be borne
by them, and associated returns if the changes are introduced. On the other hand, if the organisation does not view any
sort of benefit attached with the technology, that organisation may be reluctant to accept the technology, resulting in
an overall loss for them (Roy & Sideras, 2006). Thus, the most important task is to represent the benefits associated
with the technology to an organisation. This would help the organisation in evaluating the returns that they may
achieve in the future, for the investments made by them (Scott, 2004; Scupola, 2008). The strategy would even help
the organisation in accepting technology and encouraging the employees to increasingly make use of the technology
for their overall business growth and enhancement.
2.4
Perceived Benefits for Users and ERP Acceptance
The employees would not accept the technology unless they are aware of its associated benefits (Adamson & Shine,
2003; Al-Gahtani & Shih, 2009; Kanellou & Spathis, 2013). The organisation should thus highlight the manner in
which ERP system would result into improved productivity of the employees, and enhanced professionalism within
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Proceedings of 29th International Business Research Conference
24 - 25 November 2014, Novotel Hotel Sydney Central, Sydney, Australia, ISBN: 978-1-922069-64-1
the organisation (Chan & Ngai, 2007; Damanpour & Daniel Wischnevsky, 2006). The organisation should run
sessions in which they expose the benefits of ERP acceptance to the users. The employees should be aware of the
benefits involved with ERP usage and the way in which this technology can benefit them (Kanellou & Spathis, 2013;
Mabert, Soni, & Venkataramanan, 2003). Without an awareness of the benefits, users may be reluctant to accept the
same. However, if they are made aware the way in which ERP systems can help in enhancing their productivity, it can
act as a great motivation for them to use technology in their everyday practice (Damanpour & Daniel Wischnevsky,
2006). Therefore, prior to incorporation of the ERP system, organisation should highlight the benefits involved with
the technology.
2.5
Improved Financial Performance through ERP Acceptance
The success or failure of an organisation can be easily predicted by reviewing the financial performance of that
organisation. In this regard, there arises the need to evaluate key benefits involved with the ERP system(Ittner, Lanen,
& Larcker, 2002; Said, HassabElnaby, & Wier, 2003). The benefits should be represented in quantitative manner, so
that the employees and other key stakeholders can understand the worth associated with changes in their business
procedures (Hunton, McEwen, & Wier, 2002; Ittner & Larcker, 2001) . The lack of usage of the ERP system can be
viewed as disadvantageous position for an organisation as the competing organisations may lead ahead of others due
to usage of technology in their business practices. On the other hand, the resistive organisation would not be able to
enjoy the financial benefits associated with implementation of the ERP system (Webb, 2004). Therefore, there should
be a clear intention to enhance financial performance of an organisation that could result into an overall benefit to the
organisation.
2.6
Acceptance of ERP systems
The usage of ERP systems is growing at a rapid pace and it becomes ideal to adopt the ERP system within
organisational work practices(Salmeron & Herrero, 2005; Tsao, Lin, & Lin, 2004). The non-usage of this technology
could lead to the failure of organisation in this competitive business era (Al-Mashari, 2002; Karahanna, Agarwal, &
Angst, 2006; Ngai, Law, & Wat, 2008). Therefore, the organisations are required to take the consent of their
employees and encourage them for acceptance of ERP systems. The success or failure of any technology depends on
the manner in which it is accepted and incorporated in the organisation. For this purpose, the organisation needs to
check the manner in which the organisation accepts ERP system for their business practices (Ngai et al., 2008) .The
technology acceptance by an organisation would only be successful if the employees have a positive view about the
technology. Therefore, the organisation should firstly encourage the employees for acceptance of the ERP systems.
3 Research Model
The relevant literature on different success factors towards ERP acceptance is reviewed in order to enable
development of the research conceptual model. Frequently cited theoretical models or frameworks on success factors
of ERP acceptance are investigated. Finally, the relevant factors are identified. However, the existing research models
prevent a comprehensive understanding towards ERP acceptance in Saudi organisation, the success factors were
identified, as shown in Figure 1.
Training and
Education
Perceived benefits
for Users
Change
Management
Perceived benefits
for Organisation
Improved
Financial
performance of
Organistion
ERP System
Acceptance
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Proceedings of 29th International Business Research Conference
24 - 25 November 2014, Novotel Hotel Sydney Central, Sydney, Australia, ISBN: 978-1-922069-64-1
Figure 1: Conceptual model
4 Methodology
A survey method is used in this research. Data collection lasted from November 2013- February 2014; the companies
listed in Saudi Arabia were chosen in random. A total of 10 organisations were randomly selected from the top 500
firms’ lists in Saudi Arabia’s Ministry of Labor. The scales implemented in this survey were developed originally in
English. However, two certified translators translated the English version to Arabic. The companies were sent mail for
responding to the survey. Besides this, the researcher also met the management of organizations by visiting their
premises and distributing the leaflet asking for participating in the survey. Previous validated measurements were
used. All constructs were measured using five-points Likert-scale statistical measures (ranging from 1=strongly
disagree to 5=strongly agree). Total of 600 participants were contacted, after removing incomplete responses, in total
526 responses were collected. Therefore, these responses were taken for further study by making use of descriptive
statistical analysis approach.
5 Result and Discussion
The professionals of Saudi Arabia listed organisations were asked to participate in the survey by responding their
opinions for different measures such as user training and development, perceived benefits for the users, perceived
benefits for the organisation, ERP acceptance and improved financial performance.
5.1
Training and Education
This measure of user training and education is formed of 11 different items as shown in Table 1. Cronbach's Alpha for
each of the variable was found to be above 0.8 suggesting that their reliability is quite acceptable (Cronbach's Alpha of
0.7 or more is considered as acceptable). The average too was found to be 0.831 representing that the responses are
reliable for further study. Overall, the respondents who agreed represented 40.1% of the sample while those who
strongly agreed were 34.5% of the sample. 16.8% were however neutral towards the questions asked related to this
measure. Only 1.9% strongly disagreed for the importance of user training and education for influencing the
acceptance of ERP systems. Therefore, the ERP acceptance can be greatly influenced if the employees are provided
with rigorous training and education programs to enhance their understanding of the ERP systems and prepare them to
make use of the technical functionalities of ERPs without any hurdle, the results are aligned with (Adamson & Shine,
2003; Bueno & Salmeron, 2008; Dechow & Mouritsen, 2005; Hong & Kim, 2002) .
Table 1: User training and development towards ERP acceptance
Factor User training and Cronbach's
education
Alpha α
Mean
1. Ongoing support for
training and education
2. All ERP users are trained
3. All users are being trained
in the ERP basics
4. Instructors are provided to
train users
5. Everyone is educated
enough to understand ERP
6. Training and education
established belief in ERP
Standard
Deviation
SD
%
1
D
%
2
N
%
3
A
%
4
SA
%
5
0.816
4.24
0.87
1.1
3.2
11.8
38.0
45.8
0.824
0.820
4.26
4.24
0.83
0.81
0.8
0.8
3.2
2.3
10.3
11.8
40.3
42.2
45.4
43.0
0.816
4.08
0.93
2.3
3.0
16.9
39.5
38.2
0.817
4.10
0.90
2.1
7.8
19.6
40.6
29.9
0.820
3.88
0.99
1.5
4.9
18.3
39.9
35.4
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Proceedings of 29th International Business Research Conference
24 - 25 November 2014, Novotel Hotel Sydney Central, Sydney, Australia, ISBN: 978-1-922069-64-1
7. Qualified instructors are
provided to train users
8. Good training materials
are provided
9. Understanding was
improved after training
10. The training gave me
confidence in the ERP
11. Qualified instructors are
provided to train users
Total
0.822
4.03
0.93
1.9
6.8
23.2
33.7
34.4
0.820
3.92
1.01
1.9
7.6
20.5
40.3
29.7
0.817
3.70
1.10
3.2
12.7
18.6
38.2
27.2
0.819
3.73
1.09
2.9
7.6
17.7
42.8
29.1
0.819
3.89
0.95
0.8
3.2
10.3
40.3
45.4
0.831
3.99
0.55
1.9
6.6
16.8
40.1
34.5
5.2
Change Management
This variable consisted of five items related to various central aspects of change management influence ERP
acceptance in an organisation, as presented in Table 2. Cronbach's alpha for the change management factors, it can be
easily stated that the responses collected are reliable enough to be accepted for further analysis as the figure was above
0.8 for all the factors taken for study. The average too was obtained as 0.867, which represents reliable results for
analysis. This is the reason 44.2% of the respondents stated that they agree with the concept, while 34.1% marked as
'strongly agree'. Few of the respondents were neutral with the question, while around 6% respondents had either
disagreed or strongly disagreed with the concept of change management. Overall, it seems worthwhile to consider the
importance attached with the practice of change management, which forms the key for successful incorporation of the
changes within organisational practices.
Table 2. Change Management towards ERP acceptance
Factor Change
Management
1. Users are prepared for
the introduction to ERP
2. Issues in Implementation
policies and practices
3. Communication of new
business process and
organization structure are
adequate
4. Rewards are being
approved for users
5.Management
Communicate the ERP
benefits
Total
5.3
Cronba
ch's
Alpha α
0.93
SD
%
1
1.7
D
%
2
3
N
%
3
17.9
A
%
4
33.7
SA
%
5
43.7
4.07
0.93
1.1
6.8
12.7
42.4
36.9
4.01
0.81
0.8
4.4
14.8
53.2
26.8
3.90
0.91
1.7
6.7
16.5
49.6
25.5
4.12
0.88
1.7
2.7
15.6
42.2
37.8
4.05
0.72
1.4
4.7
15.5
44.2
34.1
Mean
S. Dev
4.15
0.836
0.843
0.847
0.835
0.867
Perceived Benefits for End Users and ERP Acceptance
The measure of perceived benefits for users has been tested through its 5 different items as can be viewed in Table 3.
The reliability test for these factors is quite satisfactory, as all the variables seem acceptable. Thus, the mean for this
measure of perceived benefits for users impacting acceptance of ERP is acceptable. The results can therefore be used
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Proceedings of 29th International Business Research Conference
24 - 25 November 2014, Novotel Hotel Sydney Central, Sydney, Australia, ISBN: 978-1-922069-64-1
for further study. More than half of the respondents had agreed for perceived benefits for users with the ERP
acceptance, while those who were neutral represented 36.6% of the sample. The employees should be therefore
informed about the manner in which they can make appropriate use of the ERP system so as to save their time and at
the same time result into enhanced performance for rapid growth of the organisation and an overall benefit to them and
the organisation, the results are aligned with (Ahituv, Neumann, & Zviran, 2002; Chan & Ngai, 2007; Hameed,
Counsell, & Swift, 2012b; Hong & Kim, 2002; Kanellou & Spathis, 2013)
Table 3: End user benefits and ERP acceptance
Factor Perceived Benefits for
Users
Cronbach's
Alpha α
Mean
1. ERP improved Work
conditions
2. Users' are motivated to use
ERP
3. Training and education are
supported to help establish beliefs
ERP
4. Guaranteed usefulness and ease
of use of ERP
5. Users are more focused to do
their jobs
Total
5.4
3.42
0.70
SD
%
1
1
3.58
0.71
1
7.4
27.2 61.8
2.7
3.55
0.70
1
6.3
33.1 56.5
3.2
3.64
0.67
1
3.6
30.4 60.8
4.2
3.43
0.70
1
5.5
47.1 42.6
3.8
3.52
0.62
1
5.9
36.6 53.2
3.4
Standard
Deviation
D
%
2
6.5
N
A
%
%
3
4
45.2 44.1
SA
%
5
3.2
0.836
0.843
0.847
0.835
0.833
0.867
Perceived Benefits for the Organisation and ERP Acceptance
This variable consisted of 11 statements towards ERP acceptance, shown in Table 4. The Cronbach's alpha was found
to be more than 0.9 for all the factors of perceived benefits for the organisation. Thus, the average figure was found to
be more than 0.9 for this variable under study. The average responses also suggest that 38% respondents had agreed
with the term, while 18.3% strongly agreed with the same. Around one third of the respondents had been neutral
towards the question under discussion, while the respondents who opposed the view were less than one tenth of the
sample. The results are aligned with (Bueno & Salmeron, 2008; Hameed, Counsell, & Swift, 2012a; Scheer &
Habermann, 2000).
Table 4: benefits for organisation and ERP acceptance
Factor Perceived Benefits Cronbach's
for Organisation
Alpha α
Mean
1. Business processes
become simplified
2. There is a reduction in
errors in logistics
3. Increase internal
communication
4. Coordination between
departments is increased
0.90
3.51
SD
Standard
%
Deviation
1
0.91
1.3
0.91
3.76
0.91
1.9
9.9
14.8 57
0.91
4.04
0.93
2.3
6.1
9.1
0.91
3.72
1.04
2.1
7.6
36.9 23
6
D
%
2
7.2
N
%
3
48.3
A
%
4
25.7
SA
%
5
17.5
16.3
50.8 31.7
30.4
Proceedings of 29th International Business Research Conference
24 - 25 November 2014, Novotel Hotel Sydney Central, Sydney, Australia, ISBN: 978-1-922069-64-1
5. Quality of reports has
improved
6. Increased flexibility in
information generation
7. Improved decision making
process
8. Reduction of time for
transaction processing
9. Reduction of total
operating and administration
costs
10. Time reduction in issuing
reports and statements
11. Easy maintenance of
databases
Total
5.5
0.90
3.57
0.89
2.5
3.8
44.1 33.5 16.2
0.90
3.57
0.92
2.1
7.2
38.8 35.2 16.7
0.90
3.74
0.80
1.3
4
28.3 52.3 14.1
0.90
3.46
0.91
1.1
8
52.7 20.3 17.9
3.47
0.91
2.5
5.3
51.7 24
3.52
0.89
2.5
7
38.8 39.4 12.4
3.61
0.93
1.9
13.7 17.3 55.3 11.8
3.63
0.67
2
7.3
16.5
0.90
0.91
0.91
0.912
34.6 37.8 18.3
ERP Systems Acceptance
The Table 6 presents responses collected for 11 items of ERP system acceptance in Saudi firms. The Cronbach's
Alpha was found to be more than 0.8. The majority of respondents agreed forming 43.6% of the sample, while those
who strongly agreed were 34.8% of the sample. 15% of the respondents were neutral towards the acceptance of ERP
systems while those who disagreed represented 5.1% of the sample. The organisation should thus work in this regard
to ensure that there is no opposition by the employees, the results are consistent with (Karahanna et al., 2006; Nah et
al., 2001; Scheer & Habermann, 2000; Zhang, Lee, Huang, Zhang, & Huang, 2005).
Table 5: ERP system acceptance
Factor
ERP
Acceptance
systems Cronbach's
Standard
Alpha α
Mean
Deviation
1. Increased demand for real time
information for decision making
2. Business process
re-engineering
3. Cost reductions
4. Application of new business
plan
5. Development of activities into
new areas
6. Effective communication
7. Efficient data processing
8. The desires to fit with industry
standards
9. Match compatibility with
existing values, belief, and past
experiences
10. Increased integration of
application
11. The availability of a broader
knowledge and skills
Total
0.803
4.24
0.85
SD
%
1
1.3
0.806
4.14
0.87
1.1
4.2
12.2
44.9
37.6
0.807
0.813
4.14
4.06
0.81
0.91
1.3
1.5
2.9
4.8
10.1
15
51.9
43.7
33.8
35
0.812
4.07
0.94
2.3
4.4
14.1
42.4
36.9
0.803
0.805
0.813
4.05
4.07
3.89
0.88
0.88
0.98
1.9
1.9
1.9
2.5
3.4
6.8
17.1
13.5
22.4
45.8
47.9
38.4
32.7
33.3
30.4
0.811
3.91
1.03
2.1
8.9
18.8
36.3
33.8
0.808
3.97
0.97
1.7
8
14.8
43
32.5
0.806
3.99
0.96
1.7
7.4
14.1
43.9
32.9
0.822
4.05
0.60
1.7
5.1
14.7
43.6
34.8
7
D
%
2
3.2
N
%
3
9.7
A
%
4
41.8
SA
%
5
43.9
Proceedings of 29th International Business Research Conference
24 - 25 November 2014, Novotel Hotel Sydney Central, Sydney, Australia, ISBN: 978-1-922069-64-1
5.6
ERP Acceptance and Improved Financial Performance
This variable consisted of 5 statements related as shown in Table 5. The Cronbach's alpha was found to be more than
0.7 for all the factors taken under study. So, the average figure too was obtained as 0.731, which helps in accepting the
results for further analysis. It was interesting to note that on asking the respondents about the impact of ERP system
implementation on the sales of their business, the respondents were quite in opposition of the benefits involved with
the technology. Half of the respondents were neutral with the question, while more than one fourth had disagreed with
the same. This illustrates the ERP implementation does not basically result into an increase of sales, but can help in
reducting of the operating and administrative expenses (as can be observed from the responses shown in the above
table). Overall, the respondents were positive towards the factors that help in improvement of the financial
performance of an organisation due to ERP implementation. The grand average (3.84) and aggregated percentages of
agreed participants compared to disagreed participants percentages’ indicate that respondents were positive to
Intention to Improved Financial Performance which may lead to ERP acceptance. The results are consisted with
(Hameed et al., 2012b; Hong & Kim, 2002; Wang, Ying, Jiang, & Klein, 2006). Therefore, ERP implementation can
be viewed as an appreciable move for the organisation to enhance their business growth.
Table 6. Improved financial performance
Factor
Improved C.
financial performance Alpha α
1. There is an increase
on return on investment
2. There is an increase
on assets
3. There is an increase
on sales growth
4. There is an increase
on profit growth
5. Reduction in
operating and admin
costs
Total
Mean
Standard
Deviation
0.714
3.81
0.98
0.765
3.72
0.88
0.745
3.91
0.74
0.721
3.91
0.90
0.710
0.731
3.83
3.84
0.92
0.64
SD
%
1
D
%
2
N
%
3
A
%
4
SA
%
5
0.6
9.3
27.8
33.1
29.3
1.1
4.9
35.4
38
20.5
1.9
26.6
50
21.5
1
0.2
5.7
26.8
37.1
30.2
0
8.7
25.9
39.2
26.2
0.4
6.1
28.5
39.5
25.6
6. Conclusion
It can be concluded from the above discussion that the respondents have viewed the practice of ERP acceptance quite
positively. The results suggest that for successfully acceptance of the ERP system as a technology in an organisation,
the associated stakeholders in the form of employees should be made aware of the benefits associated with the usage
of this technology. They should be highlighted how the usage of this technology can aid in their performance. Even
the organisation should be illustrated the benefits involved with the technology that can lead to an improvement in the
financial performance of the organisation. This helps in reducing the chances of resistance against the ERP
implementation within organisation. The Saudi organisation should made every effort to highlight the benefits
associated with ERP user acceptance, so that the employees and managers do not view it as a mere expense, but
consider it as another source of financial growth for them. Future work includes, developing and testing the
hypotheses on the relationships between each factors in our proposed model.
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24 - 25 November 2014, Novotel Hotel Sydney Central, Sydney, Australia, ISBN: 978-1-922069-64-1
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