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

IF 3.2 Q1 BUSINESS, FINANCE Journal of Accounting in Emerging Economies Pub Date : 2022-10-12 DOI:10.1108/jaee-10-2020-0255
M. Abobakr, M. Abdel-Kader, Ahmed F. Elbayoumi
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引用次数: 0

摘要

本文旨在研究整合可持续企业资源规划(S-ERP)系统和精益制造(LM)实践对可持续发展绩效的影响,特别是在埃及作为一个新兴国家。设计/方法/方法作者对埃及两所顶尖大学的144名MPA、MBA和DBA专业会计师进行了一项实验研究。研究结果表明,整合S-ERP系统和实施LM实践可以提高企业的可持续发展绩效。然而,没有显著的证据表明S-ERP的采用有助于LM实践的成功实施。研究局限性/意义由于所选择的研究方法,本研究仅限于使用实验室实验设计。基于实地准实验的经验证据将为当前文献增加价值。实际意义研究结果为制造业管理者提供了实际的见解,使他们了解整合S-ERP系统和LM实践对可持续性绩效改进(例如降低成本和浪费,提高运营效率)的好处。对于ERP供应商,研究结果强调了ERP供应商如何引入“使能者”,将LM最佳实践纳入他们的ERP系统,以及这些供应商如何在ERP应用程序的设计中符合软件可持续性标准。与以往研究S-ERP系统和LM实践对绩效的个体影响不同,本文通过实验给出了S-ERP和LM实践同时实施对可持续性绩效的影响,特别是在发展中国家。
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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.
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CiteScore
5.80
自引率
13.00%
发文量
38
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