Hiebl, Martin R.W.; Gärtner, Bernhard; Duller, Christine - In: Journal of Accounting & Organizational Change 13 (2017) 1, pp. 85-111
enterprise resource planning (ERP) system adoption. Following upper echelons theory, the authors theorize that CFO age, education …, tenure and recruitment influence ERP system adoption, and that this relationship is moderated by the CFO being responsible … CFO characteristics and ERP system adoption. Findings The authors find that firms with externally recruited CFOs have …