SAP Enterprise Resource Planning Research Articles

An implementation of SAP enterprise resource planning – A case study of the South African revenue services and taxation sectors

An implementation of SAP enterprise resource planning – A case study of the South African revenue services and taxation sectors

The Impact of ERP Systems in Internal Auditing: The Portuguese Case

Nowadays, internal audit procedures are increasingly supported by the use of technological tools, such as integrated ERP (Enterprise Resource Planning) systems, aiming to improve the performance of internal auditors, as well as the effectiveness and efficiency of their work. In fact, the adoption of these systems, together with a good implementation strategy, enhances the strengths of a business, while mitigating its weaknesses. This study, through a questionnaire, aims to understand the impact of ERP systems on internal audit work in Portugal. Starting by understanding which systems, modules and functionalities are most used, the study also aims to assess how these systems influence the effectiveness and efficiency of audit work and also the level of satisfaction of internal auditors in their use. The main findings show that there is a wide variety of ERP systems used by internal auditors in Portugal, the most used being SAP ERP, and the Financial Accounting, Treasury and Purchasing modules. It is also concluded that internal auditors agree that the use of ERP functionalities positively influences the effectiveness and efficiency of their work, and they are generally satisfied with the use of these functionalities in their work.

Studies on Effective Usage of SAP ERP Tool to Control Materials Planned Delivery Time in Oil and Gas Industries

The global competitions are making rapid changes in production. Procedure integration and seamless flow of information and data play a vital role in productivity. The planning order improbability, manufacturing lead time and lack of systematic approach are the main concerns in production industries. Enterprise Resource Planning (ERP) and Lean Manufacturing (LM) are the two distinct processes to deal with the above mentioned concerns for competitive manufacturing. ERP focuses on data and schedule accuracy and ensures repeatable and predictable processes. LM concentrates on identifying and eradicating or minimizing all kinds of manufacturing wastes and focuses on reducing process inconsistency. The paper narrates about some holistic approaches that can be practiced with SAP ERP tool in order to achieve the efficient materials planning, master production schedule and capacity planning.

Uncertainty of Preferences in the Assessment of Supply Chain Management Systems Using the PROMETHEE Method

The use of Supply Chain Management (SCM) systems allows for the improvement of an organization’s operations. Companies use many Enterprise Resource Planning (ERP) systems that also include SCM functionalities. As a result, the selection of the right system to be used in the enterprise is a complex problem. The use of multi-criteria decision aid (MCDA) methods provides the possibility of system ordering in a ranking, based on an asymmetric preference relation, symmetric indifference and incomparability relations. The aim of the article is to evaluate ERP systems in terms of their support for SCM. The scientific contribution of the article is the study of the impact of various degrees of uncertainty of the decision-maker’s preferences on the evaluation results and the analysis of the impact of various approaches to the preferences of alternatives on the final ranking. An approach based on MCDA Preference Ranking Organization Method for Enrichment Evaluation (PROMETHEE) was used for the study. The decision model uses 12 criteria, three different preference functions and two variants of the PROMETHEE method (I and II). In this way, a total of six rankings were built, and each of them includes seven systems, supporting the management of the supply chain. As a result of the study, it was found that the highest functionality in logistics is characterized by the Oracle E-Business Suite system, which is more functional than SAP ERP and JD Edwards EnterpriseOne. The remaining analysed systems offer much less functionality. The applied approach, which was possible with the use of various preference functions, allowed three different levels of uncertainty in the preferences of decision-makers to be taken into account in the study. Moreover, the application of two different variants of the PROMETHEE method made it possible for the obtained solution to take into account the uncertainty of positions taken by individual ERP systems in the final rankings.

Application of factor analysis method to support the users acceptance model of ERP systems implementation

An e-Commerce company has been using an Enterprise Resource Planning (ERP) system for several years, but is still constrained in its implementation, this is reflected in the number of issue/change request tickets submitted by users who have not been able to reach ideal conditions. To overcome this problem, we need an appropriate reference model, the ERP system user acceptance model in companies. The study conducted factors that influence the level of acceptance of SAP ERP users in the XYZ group to then determine a model that is able to explain practically the level of ERP system user acceptance, which in turn can produce concrete proposals to increase ERP system user acceptance. Research is quantitative descriptive using factor analysis and regression analysis methods. The research method uses a questionnaire with a total of 107 valid respondents coming from 8 company names under the XYZ group in 6 Southeast Asian countries. The conclusion of the study is that there are 24 indicators and 4 factors that influence user acceptance of the SAP ERP system. These four factors are the low contribution of the ERP system, the quality of ERP systems and data, the development of ERP systems, and also the low quality of ERP system supporters. It is hoped that by optimizing the value of the 4 factors, the XYZ group can increase user acceptance of the SAP ERP system so that the system can provide benefits expected by the company to be competitive advantage.

An Empirical Evaluation of a Modified Technology Acceptance Model for SAP ERP System

SAP is the world leader in the enterprise resource planning (ERP) market with 25% market share. The objective of this study is to analyze and integrate several dynamics that have an impact on the adoption of SAP ERP system depending upon the modified technology acceptance model (TAM). Drawing from the TAM, four variables – actual usage, behavioral intention to use, perceived ease of use and perceived usefulness – are synthesized and integrated with panoptic empowerment, consultant support, learner-learner interaction, learner-teacher interaction, mastery goal orientation, personal innovativeness, satisfaction, top management support, trialability, and user guidance to develop a research model. Our sample is gathered through the end users that have experience on the SAP ERP system in an emerging country, Turkey. The structural equation modeling approach is able to be applied since our sample size (N = 584) is large enough. The SmartPLS is used to conduct the analyses which indicate that out of 23 hypotheses, 20 of them are supported. Moreover, this paper conducts a mediation effect analyses. The implications of the results are reviewed, and the recommendations are provided for further studies. This article links the theory and practice in SAP ERP systems by proposing a model, which offers novel perceptions for engineering managers who are in search of adopting the SAP ERP system.

Estimation of the cost price of the enterprise with the possibility of modeling contract positions

The need to account for cost price occupies an important place in the enterprise management system. One of the important tasks of accounting for cost price is to control the cost of production. The cost price includes the total costs necessary for the enterprise to carry out production and commercial activities related to the production and sale of products, that is, everything that the enterprise costs to produce and sell products.To determine the economic benefits of selling the company’s finished products, it is necessary to know the final cost of the proposed contract. The amount of profit directly depends on the correctness of setting the sales price of products. This article discusses the assessment of the economic effect when modeling various contract positions based on the cost price of the enterprise, which will allow you to quickly solve production issues.The source data is information stored in the SAP ERP (Enterprise Resource Planning System) system: materials, component lists, component standards, etc. The source data processing and analysis system is SAP BI (Business Intelligence). To display the final result, we use a program designed for working with Microsoft Excel spreadsheets.

Introducing ERP Concepts to IT Students Using an Experiential Learning Approach with an Emphasis on Reflection

The introduction of enterprise resource planning (ERP) concepts to IT students entails many challenges. Due to the system’s complexity, newcomers need an extensive amount of time to be able to use it independently. Additionally, the learning preferences and characteristics of digital natives differ significantly from previous generations. Therefore, the use of alternative learning approaches is desirable. To achieve the best possible learning outcomes, it is advisable to implement learning approaches that require students’ active participation, for example, an experiential learning approach. A variation is an ERPsim business simulation game, which we used within the ERP systems course. The game is implemented in sequential rounds, whereby each round ends with a review of the collected experiences. The simulation game was used at the beginning of the course to ease the introduction of ERP concepts for IT-related students. This paper is the result of three years of research into the perceived usability of SAP ERP introduced with the business simulation game, combined with the results of a study evaluating students’ opinions, knowledge, and skills. Perceived usability was measured using a System Usability Scale (SUS), while the students’ experiences were gathered using a self-evaluation questionnaire. The study revealed the positive impact of the experiential learning approach that was used. Students evaluated the usability of SAP ERP as OK, and empirical analysis confirmed that the use of the simulation game for introducing the ERP concepts resulted in anticipated knowledge and skills, while increasing the students’ intent for future engagement.

Effects of user perceptions of SAP ERP system on user learning and skills

This study examines the effects of playfulness and anxiety as perceived by users in relation to SAP enterprise resource planning (ERP) system on users’ learning of business processes and users’ skills to use the system. Data was collected from a survey of college students who took a course on business process integration with ERP system where students used SAP ERP system to complete course works on business processes. System playfulness is found to have a small positive effect on user learning and skills without any control but the positive effect disappears after controlling for gender and prior experiences. System anxiety is found to have a large negative effect on both user learning and skills. These results suggest that enhancing the playfulness of SAP ERP system can help improve the user’s learning of business processes and the user's skills to use the system, but that reducing the anxiety of the system is far more important in improving the user’s learning of business processes and the user’s skills to use the system.

A COMPARATIVE STUDY TO EVALUATE OF SAP AND LOGO ERP SOFTWARE’S FOR SMES AND BIG BUSINESSES

Considering that there are hundreds of Enterprise Resource Planning (ERP) software on the market, it is of utmost importance that businesses choose the ERP system for which they will be most profitable. Existing business areas are similar in many respects, but each job has its own special qualities. If perfect harmonization is expected from a system, all details should be analysed from the point of view of the operator. In this study; to select the most suitable ERP software for businesses, ERP software from SAP is a global brand, with the LOGO of the leading software in Turkey, was intended to make a comparison for SMEs and big businesses. Using the Analytical Hierarchy Process (AHP) method, which is one of the Multi Criteria Decision Making Methods, an evaluation for the SMEs was first made in the Expert Choice program; followed by the same evaluation taking into account big businesses. It is analysed and the results are displayed, which is a better choice among the two ERP programs for SMEs and big businesses. Differences and similarities between evaluation criteria are presented. According to the results obtained from Expert Choice program, LOGO ERP software is the most suitable choice for the SMEs with 56,9% ratio in the selection of SAP and LOGO ERP Software. For big businesses, SAP program with 62.5% is more suitable.

Accounting logics as a challenge for ERP system implementation: a field study of SAP

PurposeThis paper aims to investigate the accounting logic inscribed in the SAP enterprise resource planning (ERP) system and how this accounting logic becomes effective in organizations. The authors draw on the notion of accounting logics by mobilizing the institutional logics literature (Thornton et al., 2012). Accordingly, accounting logics are conceptualized as crucial underlying design principles consisting of a system of beliefs, assumptions and ideas how accounting systems should be designed.Design/methodology/approachThe authors adopt a qualitative case study approach conducted in a manufacturing company, hereafter called Wood Plc. The primary data source is qualitative research interviews. Secondary data, such as internal documents, were collected to increase validity and reliability through data triangulation (Ahrens and Chapman, 2006; Scapens, 2004).FindingsThe paper demonstrates how a particular accounting logic – the Germanic accounting logic – gets diffused throughout the organization by the means of the SAP ERP system, and creates challenges for management accounting practices in local entities. The contribution of the paper is to show that ERP systems can foster the diffusion of a specific accounting logic, which is inherently linked to the SAP system, and which enables a specific version of accounting to work in an organization.Research limitations/implicationsThis paper could be viewed as an extreme case of a German organization using the SAP ERP system with its Germanic accounting logic inscribed to make a German accounting logic work in the entire organization. Consequently, further research could unpack the relationship between accounting logics, ERP systems, accounting systems and their use by studying not only different empirical settings with respect to the organizational context but also the ERP software used by organizations.Practical implicationsThis paper aims to raise the awareness of practitioners of the conceptual underpinnings inscribed in the SAP accounting modules while at the same time pinpointing the potential challenges of implementation generated by the accounting logics.Originality/valueThe paper complements existing studies on accounting and ERP systems by bringing the accounting logic inscribed in the SAP ERP system to the fore. More precisely, this paper shows that in the wake of SAP ERP implementation, the organization studied spread its assumptions and beliefs on accounting, which are manifested in the Germanic accounting logic inscribed in the SAP ERP system, in the organization. This invoked particular challenges in non-Germanic subsidiaries in making accounting work.

To use or not to use: Modelling end user grumbling as user resistance in pre-implementation stage of enterprise resource planning system

The success rate of enterprise resource planning (ERP) implementation is less than 49% around the world owing to its complex nature. The key focus of information system (IS) researchers has been to explore the ways to reduce threats to ERP implementation posed especially by user resistance. Although the reasons for user resistance have already been dealt with in previous studies, our understanding of how users assess a new ERP system in the pre-implementation phase and what prompts their decision to resist it is far from complete. In particular, an explanation for user resistance or end-user grumbling from the perspectives of status quo bias and technostress was found to be missing. In order to fill this gap in research, the model proposed in the present study integrates status quo and technostress, thus throwing light on the end-user grumbling behaviour that precedes the implementation of a new ERP system. Data was collected via a survey questionnaire distributed to 221 respondents from five different manufacturing industries in Bangladesh which are currently in the process of installing the popular SAP ERP system. Results of this tested model indicate a significant impact of the constructs of status quo bias and technostress on end-user grumbling. Additionally, end user grumbling has positive significant impact on symbolic adoption. Moreover, the paper discusses common method bias and the limitations of the study, while providing an outlook for future research.

Critical success factors of ERP benefits in CREM: evidence from Austria, Germany and Switzerland

Purpose The purpose of this study is to find answers to the question whether a fully-integrated real estate (RE) solution within an Enterprise Resource Planning (ERP) landscape delivers a visible and measurable contribution to organizational efficiency in corporate real estate management (CREM), a field still dominated by specialized, but stand-alone software packages. Design/methodology/approach The authors set up a model of CREM with the enterprise resource planning (ERP) systems being the hinge between the RE strategies and organizational efficiency. The model was tested by a written questionnaire to respond on the benefit expectations on ERP benefits. Findings In many cases, the results show a negative gap between expectations and realized benefits. The authors identified benefit stars and dogs within the sample. Stars realizing high benefit ratios on average have more often chosen the form of a shared service center for their CREM department, have reengineered the business processes more intensively, had more often a legacy system as a predecessor of the SAP ERP, trained employees more intensively and showed a higher degree of customization of the RE module than the benefit dogs of the sample. Practical implications Newly formed CREM departments looking for optimal IT solutions find decision support regarding the best fit for their IT landscape. Already institutionalized CREM units running an ERP system will find concrete evidence for improvement. Originality/value This is the first study of benefits and critical success factors of ERP implementation and operation for modern CREM. It is the attempt to bridge the gap between business and IT, showing the enabler role of ERP systems for efficient business processes, satisfied corporate users and motivated employees.

The construction of a mobile business application system for ERP

Purpose – In today’s complicated and competitive business environment, companies commonly use enterprise resource planning (ERP) systems to integrate management information and enhance efficiency. In recent years, due to the development of cloud computing and portable devices, a new mobility era is starting. The popularity of smartphones and tablet computers has changed the behavior of mobile-phone users and enhanced the rapid development of mobile commerce. ERP companies have discovered this trend and want to provide more convenient services and develop more integrated functions for their ERP systems in which practitioners can operate and access company information through various mobile devices anywhere, anytime. However, mobile ERP is still in the development stage. On the whole there has been relatively little research into the framework and system implementation of mobile ERP until recently. The purpose of this paper is to propose a mobile ERP framework for the sales function in an ERP system. The authors also design a mobile type sales application based on an android-based mobile device. In addition, the authors provide sale practitioners and supervisors with a more convenient and rapider service interface in which they can quickly respond to customers’ needs. Design/methodology/approach – The authors develop a mobile ERP framework taking into account the requirements of sales and distribution modules. The proposed framework can directly access the ERP system and perform more efficiently than a web service-based framework since middleware services are not involved. Findings – For the purposes of demonstrating the efficiency of the proposed mobile ERP system, the authors examine three scenarios which are commonly used in world-wide integrated circuit (IC) design companies. In this kind of company, salespersons travel to various cities and collect sales information. The three various scenarios include: (A) sales order creation; (B) order status inquiry; (C) order modification. The results of simulation show that the mobile ERP system indeed enhances the efficiency of processing operations in sales and distribution modules, particularly for salespersons visiting outside offices and traveling world-wide. Research limitations/implications – The authors investigate and propose a mobile ERP framework for a world-wide ERP system company, SAP, which is a research limitation in the paper, since SAP ERP system is not installed for all companies. In addition, from this investigation, two possible concerns might be useful in further research. The first involves other modules may be included in the proposed mobile ERP framework. The second is the need to integrate other useful analysis systems, such as business intelligence, for a more complete mobile ERP system. Practical implications – To demonstrate the efficiency of the proposed mobile ERP system, three various scenarios which are commonly used in world-wide IC design companies are considered. In addition, the comparisons of the typical procedures in terms of average processing time for existing ERP systems and the proposed mobile ERP system are provided. The simulation times finding show that the mobile ERP system indeed enhances the efficiency of processing operations in sales and distribution modules, particularly for the salespersons visiting outside offices and traveling world-wide. Social implications – The popularity of smartphones and tablet computers has changed the behavior of mobile-phone users and enhanced the rapid development of mobile commerce. Mobile ERP systems can provide more up-to-date information than typical ERP systems involving order-tracking, real-time stock quantity checking, and sales order creations since salespersons still can access or update their collected information wherever they are world-wide. The contributions of this paper have a great impact on behavior changes of mobile-phone users. It can enhance efficiency and quality of life for users. Originality/value – In the paper, the authors propose a mobile ERP framework for the sales function which can provide sale practitioners and supervisors a more convenient and rapider service interface in which they can quickly respond to customers’ needs. The proposed framework of mobile ERP perform more efficiently than typical ERP systems and a web service-based framework since middleware services are not involved.

Does Usability Matter? An Analysis of the Impact of Usability on Technology Acceptance in ERP Settings

Though the field of management information systems, as a sector and a discipline, is the inventor of many guidelines and models, it appears to be a slow runner on practical implications of interface usability. This usability can influence end users’ attitude and behavior to use IT. The purpose of this paper was to examine the interface usability of a popular Enterprise Resource Planning (ERP) software system, SAP, and to identify related issues and implications to the Technology Acceptance Model (TAM). A survey was conducted of 112 SAP ERP users from an organization in the heavy metal industry in Bangladesh. The partial least squares technique was used to analyze the survey data. The survey findings empirically confirmed that interface usability has a significant impact on users’ perceptions of usefulness and ease of use which ultimately affects attitudes and intention to use the ERP software. The research model extends the TAM by incorporating three criteria of interface usability. It is the first known study to investigate usability criteria as an extension of TAM.

PERSONAL INNOVATIVENESS AND SELF-EFFICACY ON ERP SYSTEMS ADOPTION

ABSTRACT As business organizations realize the benefits of adopting Enterprise Resource Planning (ERP) systems--business process integration and real-time information,--their demand for skilled labor capable of running daily business operations and executing daily transactions effectively on these systems is increasing. The focus of this study is the acceptance of ERP systems by students. We posit that if instructors can affect positively the personal determinants of students' usage intention of ERPs, schools would be meeting the goal of preparing them for a productive career in the many functional areas of business where the use of information technology is paramount. This study was conducted in the fall semester of 2014 in three undergraduate sections of the Management Information System (MIS) course. We conducted a pre- and post-treatment survey to compare students' perception on the value of the SAP ERP software before and after they received training and used the software. Data collection yielded, 130 valid paired cases for analysis. We also calculated correlations and regression analysis to identify additional the determinants of usage intention. Findings indicate that perception of ease of use and usefulness determine usage intention. Also, the findings indicate that personal innovativeness determines self-efficacy and in turn self-efficacy determines ease of use. Participants seemed to have benefited from the instruction they received and indicated that they would be likely to use the ERP systems to perform their jobs. This represents an important finding given the widespread use of ERP systems in the business world and the need of employers to recruit newly graduates with the necessary skills to fulfill current and future needs. Keywords Technology Acceptance; SAP ERP; Personal Innovativeness; Computer Self-Efficacy

English

English

Measuring the benefits of ERP on supply management maturity model: a “big data” method

Purpose – The purpose of this paper is to investigate the effects of implementing enterprise resource planning (ERP) systems and the selection of ERP vendors on supply management performance for Fortune 500. Design/methodology/approach – The paper adopts the supply chain maturity model adopted by Gupta and Handfield (2011) and used publicly available information such as articles, research report, newspapers to develop objective maturity ratings for four key indicators – strategic sourcing, category management, and supplier relationship management. Findings – The analysis results suggest ERP users are more mature than non-ERP users in three key indicators: strategic sourcing, category management, and supplier relationship management. Moreover, SAP ERP users are more mature than non-ERP users in strategic sourcing, category management, and supplier relationship management. Research limitations/implications – This study does not account for the longitudinal performance of ERP systems, nor does it account for differences between organizational scope of ERP deployment, global reach, or implementation duration. The authors also did not include other measures of supply chain performance outside of the procurement area. These factors could provide further insights to supply chain performance, and will be an interesting topic for future research. Practical implications – This study provides an extensive analysis of how the deployment of ERP systems and the selection of ERP vendors can benefit a company’s supply chain performance. This information is valuable for companies that are considering adapting an ERP system. Originality/value – This paper uses innovative an maturity assessment rating approach with publicly available resources to measure supply management performance across different companies. This method is novel and provides valuable insights to how ERP systems and their vendors’ impact supply chain management performance.

Obstacles to the Integration of SAP® Training in Academic Programs

In order to ensure academic programs of study prepare students for rewarding careers in industry, they need to expose students to the latest technologies they are likely to use. One of these software tools is Enterprise Resource Planning (ERP). A leading ERP solution used throughout industry is SAP ERP. SAP has partnered with universities through the SAP University Alliance (SAP UA) program by providing universities access to software free of charge. Implementing SAP ERP within these programs of study has been met with some obstacles for faculty and universities. A study of SAP UA faculty within the United States was conducted to identify these obstacles to SAP ERP integration within academic programs and to identify possible solutions to these obstacles. This paper will present the results of this study.

Использование ERP-системы SAP в доработке конструкторской документации

Использование ERP-системы SAP в доработке конструкторской документации