While it is now well established that IT intensive firms are moreproductive, a critical question remains: Does IT cause productivity orare productive firms simply willing to spend more on IT? We address thisquestion by examining the productivity and performance effects ofenterprise systems...

Despite evidence of a positive relationship between informationtechnology (IT) investments and firm performance, results still varyacross firms and performance measures. We explore two organizationalexplanations for this variation: differences in firms’ ITinvestment allocations and their IT...

Understanding information technology’s (ITs) contribution to business value is an imperative issue, and while we have attempted to untangle the relationship between IT and business value with some success, our knowledge of specific factors leading to ITs contribution to business value still...

The successful implementation of an Enterprise Resource Planning (ERP) System can help an organisation to redefine its business processes and enhance its competitive advantage. An ERP System Implementation is a transformation project, which changes the way an organisation thinks and acts about...

The implementation of enterprise systems has facilitated the development of shared data environments within organizations and conjointly the capability for broader based management control systems (MCS). Yet, several studies have found that most organizations have experienced little change in...

Mittelständische Industrieunternehmen setzen für ihre betrieblichen Abläufe Planungs- und Ausführungssysteme ein. Aufgrund der Turbulenzen auf Absatz- und Beschaffungsmärkten kann die Wirtschaftlichkeit und Wettbewerbsfähigkeit dieser Unternehmen nur durch permanente Anpassungen der...

The use of enterprise resource planning (ERP) systems by small enterprises is proliferating. Traditionally used by large enterprises, ERP systems are now considered important enterprise management aids, which may contribute to the sustainability and growth of small enterprises. Although varying...

This research examines the impact of purchasing constraints and demand variability on working capital balances. The working capital accounts considered are creditors, debtors and raw material inventories. Purchasing constraints and demand uncertainty are defined. The supply chain of the South...

Information technology is significantly changing the operating practices of an increasingnumber of companies globally. These developments have important implications for theaccounting profession and in particular accounting practices in the twenty-first century.This study examines the...