Antecedents and Impacts of Enterprise Resource Planning System Adoption among Jordanian SMEs

Sustainability

Ahmad Farhan Alshira’h¹  Hamza Alqudah¹  Abdalwali Lutfi²  Nahla Ibrahim²  Osama Abdelmaksoud²  Mohamed Saad²  Malek Hamed Alshirah³  Manaf Al-Okaily⁴ 

[1] Accounting Department, Faculty of Administrative and Financial Sciences, Irbid National University, Irbid 21110, Jordan;Department of Accounting, College of Business, King Faisal University, Al-Ahsa 31982, Saudi Arabia;Department of Accounting, Faculty of Economics and Administrative Sciences, Al al-Bayt University, Al-Mafraq 25113, Jordan;School of Business, Jadara University, Irbid 21110, Jordan;

关键词: SMEs;    ERP;    technology-organisation-environment;    DOI;    training;    firm performance;   

DOI  :  10.3390/su14063508

来源: DOAJ

【 摘 要 】

Businesses need accounting information to support their decision-making. In this regard, the extensive use of Information Technology (IT) has enhanced the effectiveness and efficiency of accounting functions that support accounting-related information. Specifically, an enterprise resource planning (ERP) system ensures reporting accuracy, large amounts of transaction processing, and the generation of reports for analysis. Regardless of the numerous benefits that an ERP system provides, small and medium-sized enterprises (SMEs) have yet to catch up with their system usage. Hence, this study draws upon the technology-organisation-environment (TOE) framework to propose an integrated model that includes diffusion of innovation (DOI), institutional factors, and TOE to examine ERP adoption antecedents in the context of SMEs in Jordan. A mixed method is applied in this work, and it uses a self-administered questionnaire survey as the main data collection instrument along with interviews. Quantitative data are obtained from 102 respondents through the questionnaire, after which the research model is validated using SMEs in Jordan. The survey results show that relative advantage, top management support, organisational readiness, training, competitive pressure, government support compatibility, and service provider support significantly influence ERP adoption among the SMEs. The findings are expected to shed light on the way SMEs can enhance their ERP adoption for optimum performance, as well as extend the literature dedicated to the antecedents of information system, IT adoption, and their impact.

【 授权许可】

Unknown