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

REFERENCES

• Akkermans, H. & van Helden, K. (2002). Vicious and virtuous cycles in ERP implementation: A case study of interrelations between critical success factors. European Journal of Information Systems, 11, 35–46. doi:10.1057/palgrave.ejis.3000418
   Web of Science ®Google Scholar
• Anderson, S. W. & Lanen, W. N. (1999). Economic transition, strategy, and the evolution of management accounting practices: The case of India. Accounting, Organizations and Society, 24, 379–412. doi:10.1016/S0361-3682(97)00060-3
   Web of Science ®Google Scholar
• Beheshti, H. M. & Beheshti, C. M. (2010). Improving productivity and firm performance with enterprise resource planning. Enterprise Information Systems, 4(4), 445–472. doi:10.1080/17517575.2010.511276
   Web of Science ®Google Scholar
• Bernroider, E. W. N., Sudzina, F., & Pucihar, A. (2011). Contrasting ERP absorption between transition and developed economies from Central and Eastern Europe (CEE). Information Systems Management, 28, 240–257. doi:10.1080/10580530.2011.585581
   Web of Science ®Google Scholar
• Burns, J. & Vaivio, J. (2001). Management accounting change. Management Accounting Research, 12, 389–402. doi:10.1006/mare.2001.0178
   Google Scholar
• Cerami, A. & Stubbs, P. (2011). Post-communist welfare capitalism: Bringing institutions and political agency back in. Working Paper. Zagreb, Croatia: The Institute of Economics. EIZ-WP-1103
   Google Scholar
• Chapman, C. S. (1997). Reflections on a contingent view of accounting. Accounting, Organizations, and Society, 22(2), 189–205. doi:10.1016/S0361-3682(97)00001-9
   Web of Science ®Google Scholar
• Chapman, C. S., & Kihn, L. -A. (2009). Information system integration, enabling control, and performance. Accounting, Organizations, and Society, 34, 151–169. doi:10.1016/j.aos.2008.07.003
   Web of Science ®Google Scholar
• Chenhall, R. H. (2007). Theorizing contingencies in management control systems research. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbook of management accounting research (pp. 163–205). Kidlington, Oxford: Elsevier.
   Google Scholar
• Club IT&C. (2010). 2010—Piaţa ERP din Romania în scădere, sub 100 milioane euro [2010—Romania ERP market is going down, under 100 mil. Euros], Club IT&C. Retrieved May 24, 2012, from http://www.clubitc.ro/?p=11584
   Google Scholar
• Cooper, R. & Zmud, R. (1990). Information technology implementation research: A technological diffusion approach. Management Science, 36(2), 123–139. doi:10.1287/mnsc.36.2.123
   Web of Science ®Google Scholar
• Covaleski, M. A., Evans, J. H., Luft, J. L., & Shields, M. D. (2003). Budgeting research: Three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research, 15, 3–49. doi:10.2308/jmar.2003.15.1.3
   Google Scholar
• Davila, A., Foster, G., & Li, M. (2009). Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies. Accounting, Organizations, and Society, 34, 322–347. doi:10.1016/j.aos.2008.08.002
   Web of Science ®Google Scholar
• Dillard, J. F., Ruchala, L., & Yuthas, K. (2005). Enterprise resource planning systems: A physical manifestation of administrative evil. International Journal of Accounting Information Systems, 6, 107–127. doi:10.1016/j.accinf.2005.02.001
   Google Scholar
• Dillard, J. F. & Yuthas, K. (2006). Enterprise resource planning systems and communicative action. Critical Perspectives on Accounting, 17, 202–223. doi:10.1016/j.cpa.2005.08.003
   Google Scholar
• Dorobăţ, I. (2006a). Critical success factors in Romanian SME’s ERP implementation. Proceedings of the 3rd International Workshop IE&SI (pp. 308–315). West University of Timişoara, Timisoara, Romania.
   Google Scholar
• Dorobăţ, I. (2006b). The anatomy of a multisite ERP implementation—A Romanian SME’s case study. Proceedings of the International Conference on Business Information Systems (pp. 258–267). Iaşi, Romania: InfoBUSINESS.
   Google Scholar
• Eurostat. (2013). Statistics database. Retrieved July 30, 2013, from http://epp.eurostat.ec.europa.eu/portal/page/portal/eurostat/home/
   Google Scholar
• Gerdin, J. & Greve, J. (2004). Forms of contingency fit in management accounting research—A critical review. Accounting, Organizations, and Society, 29, 303–326. doi:10.1016/S0361-3682(02)00096-X
   Web of Science ®Google Scholar
• HassabElnaby, H. R., Hwang, W., & Vonderembse, M. A. (2012). The impact of ERP implementation on organizational capabilities and firm performance. Benchmarking: An International Journal, 19(4/5), 618–633. doi:10.1108/14635771211258043
   Google Scholar
• Henfridsson, O. & Lindgren, R. (2007). Action research in new product development. In N. Kock (Ed.), Information systems action research. An applied view of emerging concepts and methods (pp. 193–216). New York: Springer.
   Google Scholar
• How, S. -M., & Alawattage, C. (2012). Accounting decoupled: A case study of accounting regime change in a Malaysian company. Critical Perspectives on Accounting, 23, 403–419. doi:10.1016/j.cpa.2012.04.007
   Google Scholar
• Hunton, J. E., Lippincott, B., & Reck, J. L. (2003). Enterprise resource planning systems: Comparing firm performance of adopters and nonadopters. International Journal of Accounting Information Systems, 4, 165–184. doi:10.1016/S1467-0895(03)00008-3
   Google Scholar
• Hyvönen, T. (2003). Management accounting and information systems: ERP versus BoB. European Accounting Review, 12(1), 155–173. doi:10.1080/0963818031000087862
   Google Scholar
• Janson, M., Cecez-Kecmanovic, D., & Zupančič, J. (2007). Prospering in a transition economy through information technology-supported organizational learning. Information Systems Journal, 17, 3–36. doi:10.1111/isj.2007.17.issue-1
   Web of Science ®Google Scholar
• Jukic, B. & Jukic, N. (2010). Information system planning and decision making framework: A case study. Information Systems Management, 27, 61–71. doi:10.1080/10580530903455221
   Web of Science ®Google Scholar
• Kaplan, R. S. & Norton, D. P. (1992). The balanced scorecard-measures that drive performance. Harvard Business Review, January–February, 70, 71–79.
   PubMed Web of Science ®Google Scholar
• Katchanovski, I. (2000). Divergence in growth in Post-Communist countries. Journal of Public Policy, 20(1), 55–81. doi:10.1017/S0143814X00000751
   Google Scholar
• Lukman, T., Hackney, R., Popovič, A., Jaklič, J., & Irani, Z. (2011). Business Intelligence maturity: The economic transitional context within Slovenia. Information Systems Management, 28, 211–222. doi:10.1080/10580530.2011.585583
   Web of Science ®Google Scholar
• Lumina. (2009). Jumătate din firmele româneşti sunt afectate grav sau foarte grav de criză [Half of the Romanian companies are severely or very severely affected by the crisis]. Lumina. Retrieved December 4, 2013, from http://www.ziarullumina.ro/analiza/jumatate-din-firmele-romanesti-sunt-afectate-grav-sau-foarte-grav-de-criza
   Google Scholar
• Market Watch. (2006). ERP in Romania—Concept si piaţă [ERP in Romania—Concept and market]. Market Watch, 90. Retrieved May 10, 2012, from http://www.marketwatch.ro/articol/1835/ERP_in_Romania__concept_si_piata/
   Google Scholar
• Moilanen, S. (2012). Learning and the loosely coupled elements of control. Journal of Accounting & Organizational Change, 8(2), 136–159. doi:10.1108/18325911211230344
   Google Scholar
• Nicolaou, A. I. (2004). Quality of post-implementation review for enterprise resource planning systems. International Journal of Accounting Information Systems, 5, 25–49. doi:10.1016/j.accinf.2004.02.002
   Google Scholar
• Nicolaou, A. I. & Bajor, L. H. (2004). ERP systems implementation and firm performance. The Review of Business Information Systems, 8(1), 53–60.
   Google Scholar
• Otley, D. T. (1996). The contingency theory of management accounting: Achievements and prognosis. In C. Emmanuel, D. Otley, & K. Merchant (Eds.), Readings in accounting for management control. London, UK: International Thomson Business Press.
   Google Scholar
• Quirós, I. S. & Rodriguez, M. J. P. (2002). A configurational approach to study organizational success. European Academy of Management Conference. Stockholm, Sweden: European Academy of Management.
   Google Scholar
• Rizescu, G. (2007). Analiza pieţei româneşti de programe de contabilitate [Analysis of the Romanian accounting software market]. Accounting and Management Information Systems, 22, 101–117.
   Google Scholar
• Rom, A. & Rohde, C. (2007). Management accounting and integrated information systems: A literature review. International Journal of Accounting Information Systems, 8, 40–68. doi:10.1016/j.accinf.2006.12.003
   Google Scholar
• Roztocki, N. & Weistroffer, H. R. (2008). Information technology investments in emerging economies. Information Technology for Development, 14(1), 1–10. doi:10.1002/itdj.20084
   Google Scholar
• Roztocki, N. & Weistroffer, H. R. (2009). Research trends in information and communications technology in developing, emerging, and transition economies. Roczniki Kolegium Analiz Ekonomicznych, 113–127. Retrieved on September 5, 2013, from http://ssrn.com/abstract=1577270
   Google Scholar
• Roztocki, N. & Weistroffer, H. R. (2011a). Information technology success factors and models in developing and emerging economies. Information Technology for Development, July 17(3), 163–167. doi:10.1080/02681102.2011.568220
   Web of Science ®Google Scholar
• Roztocki, N. & Weistroffer, H. R. (2011b). From the special issue editors: Information technology in transition economies. Information Systems Management, 28, 188–191. doi:10.1080/10580530.2011.585580
   Web of Science ®Google Scholar
• Roztocki, N. & Weistroffer, R. (2012). Information technology research trends in transition economies. Proceedings of the International Conference on ICT Management (ICTM 2012). Wroclaw, Poland. September 17–18, 2012. Retrieved September 5, 2013, from http://ssrn.com/abstract=2149848
   Google Scholar
• Sandelin, M. (2008). Operation of management control practices as a package—A case study on control system variety in a growth firm context. Management Accounting Research, 19, 324–343. doi:10.1016/j.mar.2008.08.002
   Web of Science ®Google Scholar
• Shang, S. & Seddon, P. (2000). A comprehensive framework for classifying benefits of ERP systems. Proceedings of the 2000 Americas Conference on Information Systems (pp. 1005–1014). Long Beach, CA. August 10–13, Association for Information Systems.
   Google Scholar
• Soja, P. (2008). Difficulties in enterprise system implementation in emerging economies: Insights from an exploratory study in Poland. Information Technology for Development, 14(1), 31–51. doi:10.1002/itdj.20086
   Google Scholar
• Soja, P. (2011). Examining determinants of enterprise system adoptions in transition economies: Insights from Polish adopters. Information Systems Management, 28, 192–210. doi:10.1080/10580530.2011.585584
   Web of Science ®Google Scholar
• Soja, P., & Paliwoda-Pękosz, G. (2013). Comparing benefits from enterprise system adoption in transition and developed economies: An ontology-based approach. Information Systems Management, 30, 198–217. doi:10.1080/10580530.2013.794606
   Web of Science ®Google Scholar
• Soja, P., & Paliwoda‐Pękosz, G. (2009). What are real problems in enterprise system adoption? Industrial Management & Data Systems, 109(5), 610–627. doi:10.1108/02635570910957614
   Web of Science ®Google Scholar
• Stanciu, V., & Tinca, A. (2013). ERP solutions between success and failure. Accounting and Management Information Systems, 12(4). 626–649.
   Google Scholar
• Themistocleous, M., Soja, P., & da Cunha, P. R. (2011). The same, but different: Enterprise systems adoption lifecycles in transition economies. Information Systems Management, 28, 223–239. doi:10.1080/10580530.2011.585585
   Web of Science ®Google Scholar
• Tsai, W., Chen, S., Hwang, E. T. Y., & Hsu, J. (2010). A study of the impact of business process on the ERP system effectiveness. International Journal of Business and Management, 5(9), 26–37. doi:10.5539/ijbm.v5n9p26
   Google Scholar
• Uwizeyemungu, S. & Raymond, L. (2010). Linking the effects of ERP to organizational performance: Development and initial validation of an evaluation method. Information Systems Management, 27, 25–41. doi:10.1080/10580530903455122
   Web of Science ®Google Scholar
• Velcu, O. (2010). Strategic alignment of ERP implementation stages: An empirical investigation. Information & Management, 47, 158–166. doi:10.1016/j.im.2010.01.005
   Web of Science ®Google Scholar
• Wickramasinghe, V. & Gunawardena, V. (2010). Effects of people-centered factors on enterprise resource planning implementation project success: Empirical evidence from Sri Lanka. Enterprise Information Systems, 4(3), 311–328. doi:10.1080/17517570903576413
   Web of Science ®Google Scholar
• World Bank. (2008). Romania: Report on the Observance of Standards and Codes (ROSC). Washington, DC. Retrieved October 1, 2013, from http://siteresources.worldbank.org/ROMANIAEXTN/Resources/Romania_Final_A&A_ROSC.pdf
   Google Scholar
• World Bank. (2013a). Doing business 2013. Smarter regulations for SMEs. Retrieved July 30, 2013, from http://www.doingbusiness.org/˜/media/GIAWB/Doing%20Business/Documents/Annual-Reports/English/DB13-full-report.pdf
   Google Scholar
• World Bank. (2013b). Doing business 2013—Economy profile: Romania. Retrieved July 30, 2013, from http://www.doingbusiness.org/˜/media/giawb/doing%20business/documents/profiles/country/ROM.pdf
   Google Scholar