Hiebl, Martin R.W.; Gärtner, Bernhard; Duller, Christine - In: Journal of Accounting & Organizational Change 13 (2017) 1, pp. 85-111
Purpose This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper echelons theory, the authors theorize that CFO age, education, tenure and recruitment influence ERP system...