An experimental investigation of the impact of sustainable ERP systems implementation on sustainability performance

IF 3.3 Q1 BUSINESS, FINANCE Journal of Financial Reporting and Accounting Pub Date : 2024-04-15 DOI:10.1108/jfra-04-2023-0207
Mohamed Ahmed Abobakr, Magdy Abdel-Kader, Ahmed Fouad F. Elbayoumi
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Abstract

Purpose

This paper aims to investigate the influence of sustainable enterprise resource planning (S-ERPs) systems implementation on sustainability performance.

Design/methodology/approach

A 1 × 2 experiment was conducted, involving a sample of 72 professional accountants enrolled in MPA, MBA and DBA programs at two prominent Egyptian universities. Simple linear regression was used to analyze the data.

Findings

The results reveal positive relationships between the implementation of S-ERPs and economic, environmental and social sustainability performance.

Research limitations/implications

Considering the research methodology used, which relies on a laboratory experiment design; nevertheless, empirical data derived from a quasi-experiment conducted in a real-world context would offer valuable insights into the existing literature.

Practical implications

For manufacturing sector managers, the results offer value as organizations can benefit from S-ERP adoption in the internal and external integration of sustainability functions. The findings also provide decision-makers in the manufacturing context, particularly in emerging countries, with tangible reasons to consider S-ERP adoption for holistic sustainability benefits including waste management, resource consumption reduction and management of sustainable supply chain complexities. Further, the findings provide valuable insights for ERP vendors on how they can develop their ERP packages to align with software sustainability criteria.

Originality/value

This study is among the few that experimentally investigates the influence of S-ERPs implementation on sustainability performance within the manufacturing sector, especially in an emerging context such as Egypt. This unique contribution provides valuable insights into the complex connection between technology adoption and sustainability outcomes.

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可持续企业资源规划系统的实施对可持续发展绩效影响的实验调查
目的本文旨在研究可持续企业资源规划(S-ERPs)系统的实施对可持续发展绩效的影响。设计/方法/途径进行了 1 × 2 实验,抽样调查了埃及两所著名大学 MPA、MBA 和 DBA 课程的 72 名专业会计师。研究局限/意义考虑到所使用的研究方法依赖于实验室实验设计;然而,在现实世界背景下进行的准实验所获得的经验数据将为现有文献提供宝贵的见解。对于制造业管理人员而言,研究结果具有重要价值,因为组织可以从采用 S-ERP 对可持续发展功能进行内部和外部整合中获益。研究结果还为制造业(尤其是新兴国家的制造业)的决策者提供了切实的理由,让他们考虑采用 S-ERP 来获得全面的可持续发展效益,包括废物管理、减少资源消耗和管理可持续供应链的复杂性。此外,研究结果还为ERP供应商提供了宝贵的见解,帮助他们了解如何开发自己的ERP软件包,以符合软件的可持续发展标准。这一独特贡献为了解技术采用与可持续发展成果之间的复杂联系提供了宝贵的见解。
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来源期刊
CiteScore
5.80
自引率
16.00%
发文量
65
期刊最新文献
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