ABSTRACT
This paper examines the impact of critical factors on the successful implementation of an enterprise resource planning system (ERPS). Following a resourced-based view (RBV), we argue that intangible resources (e.g. top management support, clear communication in ERPS implementation, having a management accountant in the project team) influence the success of ERPS implementation. Based on a survey of 296 large- and medium-sized Austrian companies, a one-sided Fisher exact test and a binary logistic regression analysis were used to test the derived hypothesis. We found that companies that planned their ERPS implementation, had top management support, and maintained clear communication during implementation were significantly more successful at implementing ERPS than companies without these intangible resources. Surprisingly, our quantitative empirical results indicate that the participation of a chief information officer (CIO) during the implementation process has no significant influence on its success.
Keywords
Austria, Critical Factors, Enterprise Resource Planning Systems (ERPS), Successful Implementation, Management Accounting, Resource-Based View (RBV)