ERPS-Management Accounting Practices Fit, Antecedents, and User Satisfaction
Keywords:
Enterprise resource planning systems, management accounting practices, task-technology fit, ERPS-MAP fitAbstract
Fit between system functionality and task requirements is important for realising full benefit of the information system and eventually, ensuring its success. Maximising the benefits of complex integrated information systems such as enterprise resource planning systems (ERPS) is significant due to involvement of huge amount of money and time. Despite the increasing number of research on ERPS and management accounting, investigation of these two domains from the fit perspective is limited. Many studies investigating the fit of specific information systems at the individual level have adopted task-technology fit (TTF) as their base. This paper discusses the adoption of TTF in a study to investigate the specific fit between ERPS and management accounting practices. Relevant literature was reviewed to develop a specific framework for the study. The framework is a combination of two separate diagrams depicting two separate groups of testing. The framework consists of adaptation, integration, computer self-efficacy, user participation, ERPS-MAP Fit, and user satisfaction. Hypotheses and implications of this study are also discussed.
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