Post-implementation evaluation of enterprise resource planning (ERP) systems: an internal auditors’ perspective
Journal of Systems and Information Technology
ISSN: 1328-7265
Article publication date: 15 July 2024
Issue publication date: 20 August 2024
Abstract
Purpose
Enterprise resource planning systems (ERPs) have provided new challenges in the management of organizations’ internal and external risks, and their adoption has triggered groundbreaking changes to internal audit practices. This study aims to shed light on the use of ERPs in internal auditing by identifying interrelations between postevaluations of the ERPs’ quality dimensions with internal auditors’ satisfaction, intentions to continue using such systems and perceived benefits.
Design/methodology/approach
Drawing on a unique data set of internal auditors’ responses on a structured questionnaire, and by using the DeLone and McLean’s (2003) Information Systems success model as the conceptual framework, this study tests the research propositions by using partial least square structural equation modeling (PLS-SEM).
Findings
The findings report statistically significant positive relationships among all three ERPs’ quality dimensions (system, information and service quality) with internal auditors’ satisfaction and intention to continue using these systems. Moreover, the study found that the benefits perceived by internal auditors were significantly influenced by their satisfaction with the system and their intention to continue using it.
Originality/value
The authors survey ERP postevaluation success factors in two unique contexts: internal auditors and Greece. Thus, the authors ground on previous research findings in diverse professional groups and national environments. In parallel, this study lends conceptual clarity and empirical evidence to a small but growing number of studies examining the implications of individuals’ perceptions, intentions and behavioral reactions in the context of ERP implementation.
Keywords
Acknowledgements
This research was supported by the facilities available at the Business Informatics Laboratory (BILab), the Interdisciplinary Laboratory in Accounting Studies, Financial Management, and Economic and Financial Law, and the Management Laboratory, all at the Athens University of Economics and Business, Greece.
Citation
Mamakou, X.J., Cohen, S. and Manolopoulos, D. (2024), "Post-implementation evaluation of enterprise resource planning (ERP) systems: an internal auditors’ perspective", Journal of Systems and Information Technology, Vol. 26 No. 3, pp. 363-394. https://doi.org/10.1108/JSIT-11-2023-0264
Publisher
:Emerald Publishing Limited
Copyright © 2024, Emerald Publishing Limited