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The Effect Of ERP System Implementations on the Usefulness of Accounting Information

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Title: The Effect Of ERP System Implementations on the Usefulness of Accounting Information


1
The Effect Of ERP System Implementations on the
Usefulness of Accounting Information
2
Research Question
  • Does ERP implementation affect the usefulness
    of accounting information?

3
Accounting information usefulness
  • Two primary qualitative characteristics
  • Reliability
  • Relevancy
  • Timeliness

4
Hypotheses
  • H1 ERP implementation reduces reliability of
    accounting information.
  • H2 ERP implementation improves timeliness of
    accounting information.

5
Theoretical Models
ERP
Reliability
ERP
Timeliness
6
Reliability Model
ERP
Reliability
Conceptual Level
Construct Validity
ERP
Discretionary Accruals
Operational Level
7
Relevancy Model
ERP
Relevancy
Conceptual Level
Construct Validity
ERP
Reporting Lag
Operational Level
8
Research Design
  • One-group pretest - posttest design
  • tests a single group before and after a treatment

We test a group of companies before and after the
implementation of ERP.
9
Regression Model-Reliability Analysis
  • Dependent Variable---Discretionary Accruals
  • Independent Variable---Pre (no ERP) and Post
    (ERP)
  • Control variables
  • To control for confounding factors and increase
    internal validity

10
Regression Model-Relevancy Analysis
  • Dependent Variable---Reporting Lag
  • Independent Variable---Pre (no ERP) and Post
    (ERP)
  • Control variables
  • To control for confounding factors and increase
    internal validity

11
Data
  • We obtain our sample of ERP system adopters from
    a proprietary database supplied by a leading
    international provider of ERP systems.
  • Sample size
  • Reliability analysis1645 observations
  • Relevancy analysis 1585 observations

12
Reliability Analysis Results
13
Relevancy Analysis Results
14
Conclusions
  • ERP implementations reduce accounting information
    reliability.
  • ERP implementations improve accounting
    information relevancy.

15
Limitations
  • Research Design-pretest and posttest design
  • Advantage comparisons are made by the same
    subjects.
  • Disadvantage confounding factors

Alternative Designs?
16
Limitations
  • Measures for reliability and relevancy
  • Construct validity

17
Limitations
  • Sample selection
  • Selection bias
  • External validity
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