Open AccessThe impact of perceived accounting benefits on the enterprise resource planning success: The mediating role of effective system use
Author(s) -
Phan Thi Bao Quyen,
Nguyen Phong Nguyen
Publication year - 2020
Publication title -
journal of intelligence studies in business
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.331
H-Index - 11
ISSN - 2001-015X
DOI - 10.37380/jisib.v10i3.639
Subject(s) - enterprise resource planning , context (archaeology) , critical success factor , enterprise system , process management , structural equation modeling , knowledge management , business , manufacturing resource planning , management accounting , resource (disambiguation) , accounting , marketing , computer science , paleontology , computer network , machine learning , biology
In the past decades, enterprise resource planning (ERP) systems have becomeincreasingly automated, particularly for routine management accounting tasks. However, therehas been little research investigating the accounting benefits of adopting ERP systems. Thisstudy investigates the role of perceived accounting benefits in ERP success. Drawing on Juran’sprinciple of ‘fitness for use,’ this study establishes a framework that captures how perceivedaccounting benefits influence effective system use, which, in turn, enhances enterprise success.Using Partial Least Squares – Structural Equation Modelling (PLS-SEM) with survey datacollected from 120 enterprises in Vietnam that have implemented ERP, our findings providestrong support for the predicted positive effect of perceived accounting benefits on enterprisesuccess, and for the hypothesis that this relationship is fully mediated by effective system use.This study is novel for two reasons. First, it is one of the first attempts to provide empiricalevidence that effective system use and enterprise success are valuable outcomes of accountingbenefits perceived to be gained from the use of ERP systems. Second, it discovers anddemonstrates that effective system use is the most appropriate system-use concept in thepresent enterprise systems-related context, a topic that remains under discussion in theliterature.