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

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Presentation on theme: "The Effect Of ERP System Implementations on the Usefulness of Accounting Information."— Presentation transcript:

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

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

5 Theoretical Models Reliability ERP Timeliness

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

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

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 analysis:1645 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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