Workarounds in an SAP environment: impacts on accounting information quality

Drum, Dawna; Pernsteiner, Aimee; Revak, Adam

doi:10.1108/jaoc-05-2015-0040

Cited by 20 publications

(25 citation statements)

References 35 publications

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“…The automatic management of human resources (HR) in organizations gains objective strategic weight, and the importance of harmonized actions of HRM and elaborated business strategies is well known [5]. Many experts predict that appropriate software will become a central tool for all HR professionals [6]. It is expected that organizational efficiency grows with the increase in the use of specific methods of personnel management.…”

Section: Literature Reviewmentioning

confidence: 99%

Impact of Information Technologies on HR Effectiveness: A Case of Azerbaijan

Guliyeva¹,

Rzayeva²,

Abdulova³

2020

IJACSA

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In the article, the impact of information technologies' (IT) implementation into the work of human resource departments for increased effectiveness is explored. Modern relations at the enterprise require the most important network-based enterprise's unit to be a strategic, flexible, costeffective and service-oriented division of the organization. Although the influence of IT on Human Resources Management (HRM) has been a focus of scientists' attention, no empirical research has been conducted in this area in Azerbaijan. The authors use the experience and initiatives of enterprises and national banks to show the current state and results of the implementation of IT in HRM. Obtained data show that IT is not widely used in Azerbaijani organizations to perform HRM functions. The results also show that, although IT should have a certain impact on all sectors in terms of HRM, the types of IT used should vary significantly in recruitment, maintenance, and development tasks.

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Section: Literature Reviewmentioning

confidence: 99%

Impact of Information Technologies on HR Effectiveness: A Case of Azerbaijan

Guliyeva¹,

Rzayeva²,

Abdulova³

2020

IJACSA

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“…The research developed by Laumer et al (2017) used the key constructs in the DeLone and McLean's model and validated a measuring scale for the workaround behavior. Drum et al (2016Drum et al ( , 2017 used only the quality of accounting information in the SAP ISs' dimension.…”

Section: Workaround In the Is Areamentioning

confidence: 99%

Workaround behaviour in information systems research

Pinto

Maçada

Mallmann

2018

REGE

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Purpose-The purpose of this paper is to provide an analysis of the studies about workaround behavior in the Information Systems (IS) area, addressing its positive and negative aspects and raising the key related issues. Design/methodology/approach-A systematic literature review was conducted to verify how workaround behavior has been approached in IS studies. A qualitative method was adopted and implemented in two stages: selection of articles from the time period 2007-2017 in the databases Web of Science, ScienceDirect and Scopus and analysis of the selected articles. Findings-The results showed that many studies have been concerned with identifying the principal reasons for the manifestation of workaround behavior and the measures taken to reduce its impacts. Many studies from international journals examined the implementation of an ERP along with the workaround behavior. The need to expand the national studies on workaround behavior is emphasized, because the majority of the identified studies are international. Research limitations/implications-The key limitation is related to the period of analysis, because only articles published since 2007 were selected. Practical implications-This paper contributes to both theory and practice, bringing relevant concepts about workaround behavior, and corroborating the importance of the studies on workaround in the IS area. The literature review of the 20 articles analyzed reveals the main features in each article, such as theoretical and methodological aspects that support the research. Based on this analysis, a conceptual map was developed presenting the most relevant points about workaround behavior, where the causes, the negative and positive consequences, the types of solutions and the organizational and individual impacts are presented. Originality/value-Research into workaround behavior has increased in recent years, however very few studies have been conducted in Brazil. To the best of the authors' knowledge, no articles regarding Brazil and this subject were published between 2007 and 2017. Thus, this paper seeks to redress this imbalance.

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“…However, insufficient training may have serious consequences for AIS effectiveness including a reduction in accounting information and internal control quality. Thus, resulting in poor quality information for management functions of resources allocation and reporting work in progress (Drum et al, 2017). Thong et al (1993) pointed out that issues regarding system technical know-how, perceived difficulty, and poor output can be addressed through a qualitative training of the workers because it is a natural and reliable response to these challenges.…”

Section: Trainingmentioning

confidence: 99%

“…Nonetheless, developing countries like Nigeria have failed to achieve the desired benefit of AIS due to inadequate training of the employees' (Ahmed & Mhamed, 2014;Ajami & Bertiani, 2012). Due to the fear of embarrassment user(s) of AIS tend not to discuss the issues they are facing either procedurally or technically, as such they do what seems most logical at the moment (Drum et al, 2017). Inadequate training of IS system users' leads to longer implementation period, adaptation difficulty and increase frustration (Vaughan, 2001).…”

Section: Trainingmentioning

confidence: 99%

“…Thus, support (training) from designers or external consultants is needed to use them effectively (Boudreau & Seligman, 2005). Information quality and internal control quality can both suffer when AIS is used inappropriately (Drum, Pernsteiner, & Revak, 2017). Thus, insufficient training may have serious consequences for AIS effectiveness including a reduction in accounting information and internal control quality.…”

Section: Introductionmentioning

confidence: 99%

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The Role of Intra-Organizational Factors in Accounting Information System Effectiveness

Shagari

Abdullah

Saat

2017

MAR

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This study examines the influence of intra-organizational factors on Accounting Information System (AIS) effectiveness in Nigeria. These are internal organizational capabilities such as the internal control quality, training, and top management support that can significantly affect the success of AIS among the Nigerian Banks. In this study, exploratory research approach was adopted. A self-administered questionnaire was distributed to regional and branch offices of banks in Nigeria. A valid response rate of 48.4% was achieved, and the survey data were analyzed using Statistical Package for Social Sciences (SPSS) for the descriptive statistics and structural equation modeling for inferential analysis. The results of the study revealed that internal control quality and training are the most crucial factors in ensuring AIS effectiveness. The result further revealed that top management support is less important for the success of the systems. The findings suggest that banks should pay more attention to the internal control quality and training since they were found to be influencing the effectiveness of the system. Thus, when managers provide all the required in-house resources to support AIS, it would lead to the success of the system and which eventual result to realizing the full potential of their investment.

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Workarounds in an SAP environment: impacts on accounting information quality

Cited by 20 publications

References 35 publications

Impact of Information Technologies on HR Effectiveness: A Case of Azerbaijan

Impact of Information Technologies on HR Effectiveness: A Case of Azerbaijan

Workaround behaviour in information systems research

The Role of Intra-Organizational Factors in Accounting Information System Effectiveness

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