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The Implementation of Enterprise Resource Planning System within Jordanian Industrial Sector

Author

Listed:
  • Mahmoud Nassar

    (Department of Accounting, Applied Science Private University, Amman, Jordan,)

  • Lina Warrad

    (Department of Accounting, Applied Science Private University, Amman, Jordan,)

  • Yousef Abu Siam

    (Department of Accounting, Applied Science Private University, Amman, Jordan.)

Abstract

This study aims to contribute to a better understanding of the implementation of enterprise resource planning (ERP) system as management accounting innovations (MAIs) in Jordan. Using in-depth interviews this paper emphasizes the main factors that influenced the process of ERP implementation were introduced and the related obstacles associated with the implementation of ERP were also highlighted. The interviewees in the Tobacco and Cigarette Company approved that both top management support is the most crucial factor to influence ERP implementation. Moreover, the interviewees claimed that training and education were the most important factor to simplify their decision to implement ERP. During the process of implementing ERP, the company could be faced with difficulties related to the implementation in practice. Thus, barriers to change could make the change process slower, hinder it, and even prevent change. The high cost of ERP implementation, high cost of consultants, and are indicated by the majority of interviewees as the most common barriers encountered during the implementation of MAIs systems.

Suggested Citation

  • Mahmoud Nassar & Lina Warrad & Yousef Abu Siam, 2017. "The Implementation of Enterprise Resource Planning System within Jordanian Industrial Sector," International Review of Management and Marketing, Econjournals, vol. 7(3), pages 179-187.
    • Handle: RePEc:eco:journ3:2017-03-23
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    References listed on IDEAS

    as
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    2. David A. Brown & Peter Booth & Francesco Giacobbe, 2004. "Technological and organizational influences on the adoption of activity‐based costing in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(3), pages 329-356, November.
    3. Pernille Kræmmergaard & Jeremy Rose, 2002. "Managerial Competences for ERP Journeys," Information Systems Frontiers, Springer, vol. 4(2), pages 199-211, July.
    4. Malcolm Smith & Zaharah Abdullah & Rafizan Abdul Razak, 2008. "The diffusion of technological and management accounting innovation: Malaysian evidence," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 16(3), pages 197-218, September.
    5. Azzouz ELHAMMA & Zhang YI FEI, 2013. "The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(1), pages 22-38, March.
    6. Abdel-Kader, Magdy & Luther, Robert, 2008. "The impact of firm characteristics on management accounting practices: A UK-based empirical analysis," The British Accounting Review, Elsevier, vol. 40(1), pages 2-27.
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    More about this item

    Keywords

    Enterprise Resource Planning System; Management Accounting; Industrial Sector;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O15 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Economic Development: Human Resources; Human Development; Income Distribution; Migration

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