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

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

Research Question Does ERP implementation affect the usefulness of accounting information?

Two primary qualitative characteristics –Reliability –Relevancy Timeliness Accounting information usefulness

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

Theoretical Models Reliability ERP Timeliness

Reliability Model Reliability ERP Discretionary Accruals Conceptual Level Operational Level Construct Validity

Relevancy Model Relevancy ERP Reporting Lag Conceptual Level Operational Level Construct Validity

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.

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

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

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 analysis:1645 observations –Relevancy analysis: 1585 observations

Reliability Analysis Results

Relevancy Analysis Results

Conclusions ERP implementations reduce accounting information reliability. ERP implementations improve accounting information relevancy.

Limitations Research Design-pretest and posttest design –Advantage: comparisons are made by the same subjects. –Disadvantage: confounding factors Alternative Designs?

Limitations Measures for reliability and relevancy –Construct validity

Limitations Sample selection –Selection bias –External validity

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