{"title":"整合S-ERP系统和精益生产实践以提高可持续性绩效:制度理论视角","authors":"M. Abobakr, M. Abdel-Kader, Ahmed F. Elbayoumi","doi":"10.1108/jaee-10-2020-0255","DOIUrl":null,"url":null,"abstract":"PurposeThis paper aims to investigate the impact of integrating Sustainable Enterprise Resource Planning (S-ERP) systems and lean manufacturing (LM) practices on sustainability performance, especially in Egypt as an emerging country.Design/methodology/approachThe authors carried out an experimental study with a sample of 144 professional accountants of MPA, MBA and DBA students at two of the top universities in Egypt.FindingsThe results provide significant evidence that the integration of S-ERP systems and LM practices implementation improve sustainability performance. However, there is no significant evidence that S-ERP adoption contributes to the success of LM practices implementation.Research limitations/implicationsBecause of the chosen research approach, this study is limited to use of a laboratory experiment design. Empirical evidence based on quasi experiments on a field setting would add value to the current literature.Practical implicationsFindings provide practical insights for the manufacturing sector managers into the benefits of integrating S-ERP systems and LM practices for sustainability performance improvement (e.g. reducing cost and waste, increasing operational efficiency). For ERP vendors, findings highlight how ERP vendors introduce “enablers” that incorporate LM best practices into their ERP systems and also how those vendors conform to the software sustainability criteria in the design of ERP applications.Originality/valueContrary to previous studies that addressed the individual impact of S-ERP systems and LM practices on performance, this paper experimentally gives an indication of the impact of concurrent implementation of S-ERP and LM practices on sustainability performance, especially in developing countries.","PeriodicalId":45702,"journal":{"name":"Journal of Accounting in Emerging Economies","volume":" ","pages":""},"PeriodicalIF":3.2000,"publicationDate":"2022-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Integrating S-ERP systems and lean manufacturing practices to improve sustainability performance: an institutional theory perspective\",\"authors\":\"M. Abobakr, M. Abdel-Kader, Ahmed F. Elbayoumi\",\"doi\":\"10.1108/jaee-10-2020-0255\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"PurposeThis paper aims to investigate the impact of integrating Sustainable Enterprise Resource Planning (S-ERP) systems and lean manufacturing (LM) practices on sustainability performance, especially in Egypt as an emerging country.Design/methodology/approachThe authors carried out an experimental study with a sample of 144 professional accountants of MPA, MBA and DBA students at two of the top universities in Egypt.FindingsThe results provide significant evidence that the integration of S-ERP systems and LM practices implementation improve sustainability performance. However, there is no significant evidence that S-ERP adoption contributes to the success of LM practices implementation.Research limitations/implicationsBecause of the chosen research approach, this study is limited to use of a laboratory experiment design. Empirical evidence based on quasi experiments on a field setting would add value to the current literature.Practical implicationsFindings provide practical insights for the manufacturing sector managers into the benefits of integrating S-ERP systems and LM practices for sustainability performance improvement (e.g. reducing cost and waste, increasing operational efficiency). For ERP vendors, findings highlight how ERP vendors introduce “enablers” that incorporate LM best practices into their ERP systems and also how those vendors conform to the software sustainability criteria in the design of ERP applications.Originality/valueContrary to previous studies that addressed the individual impact of S-ERP systems and LM practices on performance, this paper experimentally gives an indication of the impact of concurrent implementation of S-ERP and LM practices on sustainability performance, especially in developing countries.\",\"PeriodicalId\":45702,\"journal\":{\"name\":\"Journal of Accounting in Emerging Economies\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":3.2000,\"publicationDate\":\"2022-10-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Accounting in Emerging Economies\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/jaee-10-2020-0255\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting in Emerging Economies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/jaee-10-2020-0255","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Integrating S-ERP systems and lean manufacturing practices to improve sustainability performance: an institutional theory perspective
PurposeThis paper aims to investigate the impact of integrating Sustainable Enterprise Resource Planning (S-ERP) systems and lean manufacturing (LM) practices on sustainability performance, especially in Egypt as an emerging country.Design/methodology/approachThe authors carried out an experimental study with a sample of 144 professional accountants of MPA, MBA and DBA students at two of the top universities in Egypt.FindingsThe results provide significant evidence that the integration of S-ERP systems and LM practices implementation improve sustainability performance. However, there is no significant evidence that S-ERP adoption contributes to the success of LM practices implementation.Research limitations/implicationsBecause of the chosen research approach, this study is limited to use of a laboratory experiment design. Empirical evidence based on quasi experiments on a field setting would add value to the current literature.Practical implicationsFindings provide practical insights for the manufacturing sector managers into the benefits of integrating S-ERP systems and LM practices for sustainability performance improvement (e.g. reducing cost and waste, increasing operational efficiency). For ERP vendors, findings highlight how ERP vendors introduce “enablers” that incorporate LM best practices into their ERP systems and also how those vendors conform to the software sustainability criteria in the design of ERP applications.Originality/valueContrary to previous studies that addressed the individual impact of S-ERP systems and LM practices on performance, this paper experimentally gives an indication of the impact of concurrent implementation of S-ERP and LM practices on sustainability performance, especially in developing countries.