The Impact of the Interaction between Context Variables and Enterprise Resource Planning Systems on Organizational Performance: A Case Study from a Transition Economy

Abstract

The authors investigated how enterprise resource planning systems are implemented and employed in a transition economy. Specifically, a longitudinal case study was conducted to investigate the fit between context variables that is, variables describing the organizational factors and the business environment, and the enterprise resource planning system, and the impact of this fit on organizational performance. It is shown how the case company’s enterprise resource planning system substitutes management techniques, facilitates strategy formulation, and implementation, thus significantly improving organizational performance.

Keywords:

• communication
• contingency theory
• enterprise resource planning systems implementation
• organizational performance
• Romanian enterprise resource planning system
• transition economies

Notes

1. The actual name of the company cannot be disclosed for anonymity purposes.

Additional information

Notes on contributors

Cătălin-Nicolae Albu

Cătălin-Nicolae Albu is professor of accounting with the Bucharest University of Economic Studies, Romania, from which he obtained his PhD in 2005. His current research and teaching areas are accounting changes in emerging economies, management accounting, corporate governance, and International Financial Reporting Standards. Cătălin is 2011 senior Fulbright grantee at the University of Dayton, OH, and KPMG fellow since 2011. Cătălin’s research was published in Critical Perspectives on Accounting, Australian Accounting Review, Journal of International Financial Management & Accounting, Journal of Accounting in Emerging Economies, Accounting in Europe, Research in Accounting in Emerging Economies, and International Journal of Critical Accounting.

Nadia Albu

Nadia Albu is professor of accounting with the Bucharest University of Economic Studies Romania, and has a PhD from the same university since 2005. Nadia is Deloitte IAAER scholar, and visited the University of Dayton, OH, as a senior Fulbright grantee in 2014. She is focusing her research on IFRS application in emerging economies, management accounting, and the accounting profession. Nadia’s research was published in Critical Perspectives on Accounting, Australian Accounting Review, Journal of International Financial Management & Accounting, Journal of Accounting in Emerging Economies, Accounting in Europe, Research in Accounting in Emerging Economies, and International Journal of Critical Accounting.

Mădălina Dumitru

Mădălina Dumitru is associate professor of accounting with the Bucharest University of Economic Studies, Romania. She was employed by this institution in 2001. She obtained her PhD in 2007 from the same institution. Her research and teaching areas are management accounting, integrated reporting, and public sector entities accounting. She previously published in International Journal of Critical Accounting and Amfiteatru Economic.

Valentin Florentin Dumitru

Valentin Florentin Dumitru is lecturer with the Bucharest University of Economic Studies, Romania, where he has worked since 2001. His doctoral granting institution is Bucharest University of Economic Studies, from which he obtained his PhD in 2009. His research area is Accounting Information Systems. He is co-author of books, textbooks, and research articles in this field. Most of his teaching activities were conducted in this area until now. He previously published articles in Amfiteatru Economic.