Accounting Information Systems Article Review

Excerpt from Article Review :

Accounting Information Systems

The Influence of External Factors

On Routine ERP Usage

The most mission-critical accounting information systems coordinate Accounts Payable (AP) and Accounts Receivable (AR), in addition to orchestrating the many activities of an enterprise across its value chain. The long-term quality of information provided by any accounting information system is predicated on how well the procedures, processes and workflows have been designed to support the value chain structure over the long-term (Worwa, Stanik, 2010). Where Material Resourcing Planning (MRP) systems were predominantly used within the four walls of an enterprise and as a result became myopic and inward-centered over time, Enterprise Resource Planning (ERP) systems have requires enterprises to concentrate on a much broader, diverse stakeholder base within and outside their immediate organizational boundaries (Ifinedo, 2011). With these facts in mind and the progression of enterprise systems from being internally-based to being more collaborative, a summary and critique of the article The Influence Of External Factors On Routine ERP Usage (Sternad, Gradisar, Bobek, 2011) is provided in this analysis.

Change Management Is The Most Critical Aspect of Enterprise Software

The common attributes that the highest-performing ERP systems share globally is that are uniquely aligned to the specific information needs, including the data and information latency requirements of the organizations they are designed to serve. Automating business processes and ensuring a higher level of acuity, accuracy and precision to data processing while increasing speed emerges as the highest priority and most valued attribute of the analysis completed in the study, The Influence Of External Factors On Routine ERP Usage (Sternad, Gradisar, Bobek, 2011). In order to validate or refute the hypotheses regarding the influence of external factors on routine ERP usage the researchers created a technological acceptance model (TAM) that was specifically designed to capture and quantify at a statistically significant level the impact of each external factor isolated for analysis in the methodology (Sternad, Gradisar, Bobek, 2011). The researchers contacted 161 ERP users within a national telecommunications companies who had been using an ERP system as part of their daily work activities since 1999. After having completed an initial review of organizational process characteristics, system technological characteristics, and personal characteristics including information literacy, the researchers were able to device their TAM Model Framework (Sternad, Gradisar, Bobek, 2011). The three core components of the TAM include ERP Usefulness, ERP Ease of Use and Attitudes to ERP systems (Sternad, Gradisar, Bobek, 2011). This framework provided the…

Sources Used in Documents:


Ifinedo, P. (2011). Examining the influences of external expertise and in-house computer/IT knowledge on ERP system success. The Journal of Systems and Software, 84(12), 2065.

Kahraman, C., Kaya, I., & Cevikcan, E. (2011). Intelligence decision systems in enterprise information management. Journal of Enterprise Information Management, 24(4), 360-379.

Sternad, S., Gradisar, M., & Bobek, S. (2011). The influence of external factors on routine ERP usage. Industrial Management + Data Systems, 111(9), 1511-1530.

Worwa, K., & Stanik, J. (2010). Quality of web-based information systems. Journal of Internet Banking and Commerce, 15(3), 1-13.

Cite This Article Review:

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