Mohamed Ahmed Abobakr, Magdy Abdel-Kader, Ahmed Fouad F. Elbayoumi
{"title":"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","authors":"Mohamed Ahmed Abobakr, Magdy Abdel-Kader, Ahmed Fouad F. Elbayoumi","doi":"10.1108/jfra-04-2023-0207","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>This paper aims to investigate the influence of sustainable enterprise resource planning (S-ERPs) systems implementation on sustainability performance.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>The results reveal positive relationships between the implementation of S-ERPs and economic, environmental and social sustainability performance.</p><!--/ Abstract__block -->\n<h3>Research limitations/implications</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Practical implications</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>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.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":null,"pages":null},"PeriodicalIF":3.3000,"publicationDate":"2024-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"An experimental investigation of the impact of sustainable ERP systems implementation on sustainability performance\",\"authors\":\"Mohamed Ahmed Abobakr, Magdy Abdel-Kader, Ahmed Fouad F. 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Simple linear regression was used to analyze the data.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>The results reveal positive relationships between the implementation of S-ERPs and economic, environmental and social sustainability performance.</p><!--/ Abstract__block -->\\n<h3>Research limitations/implications</h3>\\n<p>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.</p><!--/ Abstract__block -->\\n<h3>Practical implications</h3>\\n<p>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.</p><!--/ Abstract__block -->\\n<h3>Originality/value</h3>\\n<p>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. 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An experimental investigation of the impact of sustainable ERP systems implementation on sustainability performance
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.