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 1 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 2 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 3 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 4 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 5 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. 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