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Copyright 2012 Brahim Bighrissen, El Mehdi Ettamiri and Chihab Cherkaoui. This is an open access
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Research Article
Towards the Success of ERP Systems:
Case Study in Two Moroccan Companies

Brahim Bighrissen
1
, El Mehdi Ettamiri
1
and Chihab Cherkaoui
2


1
SIC Team Research, ENCG, Agadir Morocco

2
IRF-SIC Laborator, ENCG ! Fac"#t o$ Scie%ces, Agadir Morocco

Recei&ed ' (ctober 2)12* Acce+ted 2) (ctober 2)12* ,"b#ished -) .ecember 2)12

Academic Editor/ 0"di Fer%a%do
______________________________________________________________________________________________________________

Abstract

*or oer a decade, E+, systems in Morocco hae sho$n a signi)icant increase. Companies make
large inestments in these scale systems in order to anticipate positie impacts on their
organi-ation. Measuring E+, systems success becomes an important criterion )or the
stakeholders in .usti)ying the associated inestment. /n this paper, $e $ill e0amine the success
o) these systems by using a 1ualitatie research method based on a case study approach. 2e
$ill proide an insight into ho$ t$o Moroccan organi-ations perceie the success o) their E+,
systems. *indings indicated that /n)ormation, system 1uality and net bene)its are the three
main dimensions o) success.

Keywords: Enterprise +esource ,lanning 3E+,4, /n)ormation Technologies 3/T4, E+, success,
Moroccan organi-ation, case study approach.
''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

Introduction

The in)ormation has generated a de)icit
that arises )rom the imper)ect data
aailable, the )initeness o) treatment and
the ambiguity o) interpretations aailable
to the decision maker. Many organi-ations
hae begun to reali-e the importance o) the
data and in)ormation they create. /t is ery
di))icult today to beliee an organi-ation
$ithout pertinent in)ormation. /ndeed, all
business )unctions 3accounting,
management control, marketing, sales,
production, purchasing, human resources,
maintenance, or research, etc.4 are no$
coered by an in)ormation system
3Brasseur, 20054. Eeryone is a))ected by
the data and in)ormation 1uality 3"oshin,
20014.

2ith incorrect or incomplete in)ormation
)or e0ample, actiity indicators may deiate
)rom reality and lead to inappropriate
decisions. /n addition, $ith the e0pansion
o) the /nternet, the image o) the company
may be impaired, particularly i) the
in)ormation published is not updated. This
kind o) problem is usually caused by the
proli)eration o) so)t$are applications, their
heterogeneity and the rising cost o)
maintenance. To aoid these problems,
companies try to moe )rom a )unctional
organi-ation to a customer&oriented
process method. This ne$ model re1uires
the integration o) key business processes
and the setting up o) a coherent
in)ormation system ensuring the
uni1ueness o) the in)ormation and the
ability to access it )rom all the )unctions o)
the company. !ll these aspects are
captured by E+, systems.

6ournal o) Enterprise +esource ,lanning 7tudies 2


!n Enterprise +esource ,lanning 3E+,4
system is an integrated computer
application used to manage both internal
and e0ternal resources o) an organi-ation.
E+, systems are based on a series o)
integrated so)t$are modules and a single
database. The database collects data )rom
many applications and re&in.ects it into
arious applications that can handle almost
all the internal actiities o) the
organi-ation. 2hen a ne$ process
generates ne$ data, it is immediately
reusable by other business processes. !n
E+, implies the concept o) e0tended
organi-ation, $hich stresses the
interdependence bet$een organi-ations,
including their coordination and
synchroni-ation. This interdependence is
to improe the 1uality o) serices o))ered to
customers, their e))iciency and
productiity. E+, systems also allo$ the
integration o) arious business )unctions
that proide, to each other, data and
in)ormation.

Many approaches o) E+, systems success
are presented in the literature. 7ome o)
these $orks present an integrated model o)
success. 8thers consider end users
satis)action or utili-ation or bene)its as a
measure o) success o) these systems.

This paper aims to study the perception o)
managers regarding E+, systems in T$o
Moroccan organi-ations. 2e $ill begin by
presenting some recent trends o) the E+,
systems and a synthesis o) literature on the
main E+, success models. /n the second
part o) this paper, $e $ill discuss some
empirical eidence o) managers9 perception
regarding E+, systems success in T$o
Moroccan companies using a 1ualitatie
approach based on a case study.

Recent Trends of ERP Systems

/n this section, $e present some de)initions
o) E+, systems, the architecture o) their
technology, some implementation
Challenges and )inally, $e $ill describe the
status o) E+, systems in Morocco.

ERP: An Approach of the Definition

Concerning the de)inition o) $hat is an
E+,, it is important to note that there is no
consensus about the used terminology, and
there are seeral de)initions in the
literature. *irstly, $e can say that the term
E+, comes )rom the English e0pression
:Enterprise +esource ,lanning; $hich
means a tool or a methodology used to
manage internal and e0ternal resources.
+elating to the most speci)ic de)initions in
the )ield, an E+, is sometimes de)ined as a
so)t$are application, sometimes as a
package, as a computer&based application
or as a system. Een i) the terms designate
speci)ic concepts, they are o)ten used
interchangeably. <ubarry and Bauais
31===4 hae )ocused its de)inition on the
)act that the E+, system is both an
/n)ormation Technology 7ystem and a
subset o) the /n)ormation 7ystems 3/74. *or
these authors, an E+, allo$s a
comprehensie management o) a company
including human resources management,
accounting and )inancial management,
sales management, management o)
procurement, production management and
logistics management. ,>rotin 320024
present a more synthetic and abstract
de)inition $hich presents E+,s as
:so)t$are applications that are
customi-able and modular designed to
integrate and optimi-e the business
processes by proiding a single and
coherent repository and based on standard
business rules;. 7hang and 7eddon 320024
talk about Enterprise 7ystem 7o)t$are
3E774 $hich consists principally o)
enterprise resource planning 3E+,4 and
customer relationship management 3C+M4.
!ccording to Chapman and Chua 320004,
:an E+, system is an integrated so)t$are
system that manages the mainstreams
operations o) an organi-ation. E+, is o)ten
de)ined as a standardi-ed packaged
so)t$are designed to integrate the entire
alue chain in the organi-ation;.

/n short, although the terminology di))ers
)rom one author to another, the common
sense sho$s that the E+, enables
organi-ations to integrate business
processes and )unctions, and supply $ith
real time in)ormation to manage their
resources in a better $ay 3both the internal
and e0ternal4 and to improe their decision
making process.

# 6ournal o) Enterprise +esource ,lanning 7tudies


ERP: A Technological Point of View

8ne o) the main characteristics o) an E+,
system is the centrali-ation o) all data )rom
the business )unctions o) an organi-ation in
a single uni)ied relational database. !n E+,
includes a set o) modules that coer all the
processes o) an organi-ation.

Typically, an E+, system can either reside
on a centrali-ed serer or be distributed
across modular hard$are and so)t$are
units that proide ?serices? and
communicate on a local area net$ork. The
distributed design allo$s a business to
assemble modules )rom di))erent endors
$ithout the need )or the placement o)
multiple copies o) comple0 and e0pensie
computer systems in areas $hich $ill not
use their )ull capacity.

The Implementation Challenges

The implementation o) E+, solutions in an
organi-ation is not only to install a
so)t$are in the traditional $ay, but
changing the structure and the
management o) the $hole organi-ation,
implying a need to take into account a
pipeline pro.ect change. /ndeed the
establishment o) an E+, strategy re1uires
structural changes, skills and behaiors.

The deployment o) an E+, system can
inole considerable business process
analysis, employee retraining, and ne$
$ork procedures. 7eeral researchers hae
deeloped di))erent models )or E+,
implementations. *or instance, ,arr and
7hanks 320004 introduced a model o) three
phases% planning, pro.ect and
enhancement. 8ther studies such as the
one done by +oss 31===4 illustrates that a
road card o) an E+, implementation
consists o) )ie stages% design,
implementation, stabili-ation, continuous
improement and trans)ormation.
/mplementing an E+, system is generally
an e0tensie challenge, $ith a typical E+,
implementation taking any$here )rom one
to )ie years 3,oston and @rabski, 20014.
The authors add that the per)ormance o)
the organi-ation $ill get $orse be)ore it
gets better. 8rgani-ations are e0pected to
encounter the resistance throughout the
stages o) E+, implementation.

The best practices 37!,, 20104 indicate
that a success)ul implementation can )orce
an organi-ation to realue its business
practices and its processes and to
concentrate on clearly de)inite ob.ecties.
To conclude, organi-ations hae to be
igilant enough $hen it comes to the
1uestion o) implementing an E+, system.
The implementation o) E+, is a comple0
process that re1uires a ne$ approach to
pro.ect management and it is time
consuming, it may take generally )our to
)ie years.

ERP !stems A"option in Moroccan
#rgani$ations

/n Morocco, E+, market is in )ull e0tension,
the )irst ma.or E+, pro.ects $ere initiated
in 1==5. ! multitude o) European and
!merican E+, endors hae settled on the
market $hose mission is to support the
Moroccan companies to implement this
type o) pro.ect. "arge companies hae
taken the step in adopting this technology.

/n a surey o) A1 largest Moroccan
companies conducted in 2010 by the
consulting )irm called Capital consulting,
more than 50B o) the sample is )ocused on
7!, and 8+!C"E $ith C1B )or 7!, and
1DB )or 8racle. 8er 12B o) companies
use E+, systems such as <EF!M/C7, 6<E
$ith almost e1uialent proportions.

ERP System Success: efinition and
Mode!s

/n the literature, arious models hae been
used to measure E+, system success.
Be)ore describing the di))erent models, a
de)inition o) the notion o) success o) E+,
system $ill be e0posed.

ERP !stem uccess Definition

E+, system success is a ery hard notion to
de)ine, giing the )act that there is no
consensus regarding its de)inition. 7ince
the notion o) success used in /7 domain is
e1uialent to /7 e))ectieness 3<elone and
Mclean, 1==24. Thong et al 31==A4 de)ined
6ournal o) Enterprise +esource ,lanning 7tudies C


/7 e))ectieness as the e0tent to $hich an
in)ormation system actually contributes to
achieing organi-ational goals. E+, system
is a kind o) /7, its success depends on the
degree o) contribution to achieing
organi-ational goals.

Markus and Tanis 320004 de)ined the
success as best outcome that the
organi-ation could achiee $ith enterprise
systems, gien its business situation,
measured against a port)olio o) pro.ect,
early operational, and longer&term
business results metrics.

ERP !stem uccess Mo"els

2e present here the main models
discussing the success o) E+, system.

Mclean an" Delone Mo"el %&''() (**+,

Based on the $ork o) 7hannon and 2eaer
31=C=4 and Mason 31=GD4, <elone and
Mclean 31==24 deeloped a model $hich
relates si0 )actors or dimensions o) success
$hich are the in)ormation 1uality, system
1uality, system use, user satis)action,
indiidual impact and organi-ational
impact. This model has been adapted and
deeloped by seeral researchers like ,itt
et al. 31==54, and critici-ed by others,
especially by 7eddon 31==G4.

<elone and Mc"ean updated their original
model ten years a)ter its release in order to
highlight and respond to criticism. /n 200#,
the authors hae e0tended their )irst
model. They added the ?1uality o) serice?
as the third dimension determining the use
and satis)action o) users and the ?intent to
use? as the )ourth. /ndiidual and
organi-ational impacts are grouped into
?net bene)its?.

/t is important to gie some de)initions o)
main dimensions o) the model as they are
accepted in the literature%

Information "ua!ity% !lthough the
meaning o) data and in)ormation are
di))erent, lee et al. 320024 do not make
this distinction and use the term data
1uality to re)er to in)ormation 1uality. /t
is de)ined as data that is )or use by data
consumers 32ang and 7trong,
1==A4.They deeloped a )rame$ork o)
)our in)ormation 1uality 3/H4%

- Intrinsic I-: /t means that the
in)ormation hae 1uality in its o$n
right, it re)ers to accuracy, ob.ectiity,
belieability and reputation.

- Conte.tual I-: /t highlights the
re1uirements that in)ormation 1uality
must consider $ithin the conte0t o) the
task at hand. Ialue added, releancy,
timeliness, completeness and
appropriate amount o) in)ormation are
the dimensions o) this category.

- Representational I-: /t relates to
)ormat aspects. /t consists o)
interpretability, ease o) understanding,
representational consistency and
concise representation.

- Accessibilit! I-: /t emphasi-es the role
played by /T $hich proide and store
in)ormation. /t consists o) accessibility
and access security.

System "ua!ity% /t is de)ined as the leel
o) technical e))iciency o) the system.
3Mclean and <elone, 1==24. Felson et al.
320054 identi)y )ie key measures%

- Accessibilit!: /t re)ers to the degree to
$hich a system and the in)ormation it
contains can be accessed $ith
relatiely lo$ e))ort.

- Reliabilit!: /t relates the dependability
o) a system oer time.

- Response Time: /t re)ers to the degree
to $hich a system o))ers 1uick 3or
timely4 responses to re1uests )or
in)ormation or action.

- /le.ibilit!: /t relates to the degree to
$hich a system can adapt to a ariety
o) user needs and to changing
conditions.

- Integration: /t represents the degree
to $hich a system )acilitates the
combination o) in)ormation )rom
5 6ournal o) Enterprise +esource ,lanning 7tudies


arious sources to support business
decisions.

Ser#ice "ua!ity: /t inoles the oerall
support deliered by the serice
proider, and applies regardless o)
$hether this support is deliered by the
/7 department. 3<elone and Mclean,
200#4. ,ett et al 31==54 hae used an
instrument o) )ie dimensions to assess
/7 serice 1uality 3Tangibles, +eliability,
+esponsieness, !ssurance, Empathy4.

$ser Satisfaction% /t is de)ined as the /7
end&user9s oerall a))ectie and cognitie
ealuation o) the pleasurable leel o)
consumption related )ul)illment
e0perienced $ith /7. 3!u et al., 20024.
<oll and Tork-adeh 31=DD4 hae used an
/7 end&user satis)action instrument called
ealuation End&Jser Computing
7atis)action 3EJC74.

Intention to $se% /t means the intent to
employ the /7 in the )uture. !ccording to
,etter and al. 3200D4, intention to use is
generally an indiidual leel construct. /t
is not a concept that is consistent $ith
studies employing an organi-ational unit
o) analysis. 7o they consider both
intention to use and other measures o)
system use as the same construct.

System $se% /t is the degree and manner
in $hich sta)) and customers utili-e the
capabilities o) an in)ormation system. *or
e0ample% amount o) use, )re1uency o)
use, nature o) use, appropriateness o)
use, e0tent o) use, and purpose o) use.
3,etter et al., 200D4 .7ystem use as a
success ariable is re.ected $hen it is
mandatory. 3<elone and Mclean , 200#4

%et &enefits% They re)er to the e0tent to
$hich /7 are contributing to the success
o) indiiduals, groups, organi-ations,
industries, and nations. 3,etter et al
200D4

<elone and Mclean models hae been used
in a ariety o) /7 conte0ts such as
Egoernment 32ang and "iao, 200DK 6ang,
2010K 6a)ari et al., 20114, LM7 32u and
2ang 200A4, E&commerce systems 3Molla
and "icker 2001K <elone and Mc"ean 200CK
2ang, 200D4, e&learning 3Massan-adeh et
al., 2012K "in, 200G4.

/n E+, setting, seeral studies hae tested
and alidated <elone and Mclean model.
/ndeed, in a surey conducted among 2G
public organi-ations that implemented E+,
system 37!, +N#4 , @able et al. 3200#4
studied the perception o) sta)) )rom all the
leels o) these organi-ations regarding the
impact o) the 7!, +N# system. They
suggested 2G items to measure )our
dimensions o) E+, system success $hich
are in)ormation 1uality, system 1uality,
indiidual impact, and organi-ational
impact.

/n the same direction, /)inedo 3200A4 used
postal sureys o) CC priate )irms in
*inland and Estonia. They e0tended the
dimensions o) success in the measurement
model proposed by @able et al. 3200#4 by
adding IendorNConsultant 1uality and
2orkgroup /mpact. They suggest that these
t$o dimensions $ere releant in the
discourse o) E+, systems success.

Chien and Tsaur 3200G4 hae used <elone
and Mclean model in a study o) 20C users
o) E+, systems at three high&tech )irms in
Tai$an. They suggested that system
1uality, serice 1uality, and in)ormation
1uality are the most important dimensions
)or measuring post implementation E+,
success.

atisfaction Base" Mo"els

The literature reie$ on the user
satis)action measurement has allo$ed us to
identi)y t$o main re)erences $hich are the
Bailey and ,earson 31=D#4 and <oll and
Tork-adeh 31=DD4.

Bailey and ,earson 31=D#4 hae proposed
an /nstrument o) user /n)ormation
satis)action 3J/74 by deeloping a semantic
di))erential instrument o) #= items. /es et
al. 31=D#4 based their research on the
instrument o) Bailey and ,earson 31=D#4
and they retained 1# items in three
dimension% E<, sta)) and 7erice,
in)ormation product, kno$ledge or
inolement.

6ournal o) Enterprise +esource ,lanning 7tudies A


<oll and Tork-adeh 31=DD4 hae deeloped
End&Jser Computing 7atis)action 3EJC74
model based on the instrument o) /es et al
31=D#4. They )ormed )ie elements% content
3C items4, accuracy 32 items4, )ormat 32
items4, ease o) use 32 items4 and
opportunity 32 items4.

EJC7 hae been tested in diers /7
enironment like online banking serices,
computeri-ed accounting system or
hospital in)ormation systems 3,ikkarainen
et al., 200AK !-leen and Oulke)lee, 2011K
<astgir and Morte-aie, 2012K !ggelidis and
Chat-oglou, 20124.

EJC7 instrument hae been also tested in
the E+, domain. 7omers et al 3200#4 hae
been the )irst $ho hae used the
instrument o) <oll and Tork-adeh 31=DD4.
Their empirical results o) the surey,
conducted by 1uestionnaire sent to C0G
users )rom 21C J.7. companies, indicated
that the content, )ormat and ease o) use are
the three main dimensions that contribute
to satis)action.

/n a study conducted on a sample o) 1GC
users o) E+, systems in )our Tunisian
industrial groups, Mekadmi et al. 3200D4
hae concluded that there are t$o ma.or
components o) user satis)action in relation
to E+, systems. 8ne related to satis)action
to$ards the E+, contents $hich includes
reliability, completeness and use)ulness
and the other related to satis)action
to$ards E+, technological )eatures
represented by ease o) use o) the system
and serice 1uality.

0se Base" Mo"els

/7 use has been studied as a behaior
determined by social and cognitie
ariables, $ith the goal o) )inding ariables
that e0plain most o) the ariance in use
3Burton&6ones and 7traub, 200A4. T$o main
models hae emerged considering the use
as a behaior. They are the technology
acceptance model 3T!M4 3<ais, 1=D=4 and
the task technology )it model 3TT*4
3@oodhue and Thompson, 1==54.

Technolog! Acceptance Mo"el

,eople may use or not technology based on
their belie) that it $ill help them to do their
.ob in a better $ay or not. <ais 31=D=4
links this )irst point $ith the concept o)
perceied use)ulness. Me de)ines perceied
use)ulness as :the degree to $hich a person
beliees that using a particular system
$ould enhance his or her .ob
per)ormance;. Me states also that een i) a
potential user beliees that the use o) a
technology $ill improe its $ork, he can at
the same time, think that the system is too
di))icult to use. /n this case, the bene)its
deried )rom the use may be lo$er than
$hat9s e0pected. This is $hat <ais 31=D=4
calls the perceied ease o) use that $ill be
de)ined as :the degree to $hich a person
beliees that using a system $ould be )ree
o) e))ort;. *inally, <ais 31=D=4 e0amines
the relationship bet$een use and attitudes
to$ard technology based on the theory o)
reasoned action o) *ishbein and !.-en
31=G54. Both authors hae deeloped a
theory based on the concepts o) belie),
attitude and behaior. There are e0ternal
ariables that in)luence an indiidualPs
belie)s about the bene)its associated $ith
the e0ecution o) a behaior. These belie)s
are, in turn, attitudes that $ill in)luence the
intention to e0ecute a behaior, and
ultimately in)luence the behaior itsel).

7eeral researchers hae created ne$
ersions o) T!M. Ienkatesh and <ais
320004 proposed T!M2 as a ne$ ersion o)
Technology !cceptance Model, they
incorporated additional constructs
spanning social in)luence processes
3sub.ectie norm, oluntariness, and
image4 and cognitie instrumental
processes 3.ob releance, output 1uality,
result demonstrability, and perceied ease
o) use4. Ienkatesh et al. 3200#4 proposed
the Jni)ied Theory o) !cceptance and Jse
o) Technology 3JT!JT4, $hich posits )our
key determinants o) intention to use and
behaior 3per)ormance e0pectancy, e))ort
e0pectancy, social in)luence and )acilitating
conditions4. @ender, age, e0perience, and
oluntariness $ere signi)icant )actors that
moderate the impact o) the )our key
constructs on intention to use and
behaior. /n 200D, Ienkatesh and Bala,
combined T!M2 3Ienkatesh and <ais,
20004 and the model o) the determinants o)
perceied ease o) use 3Ienkatesh, 20004,
G 6ournal o) Enterprise +esource ,lanning 7tudies


and deeloped an integrated model o)
technology acceptance called T!M#.

Technology !cceptance Model has been
applied in arious /T settings including
online banking serices 3Mangin et al.,
20114, business intelligence systems
3!ridsson and ,ettersson, 20124, e&library
systems 36eong, 20114.

/n E+, implementation enironment,
seeral studies hae applied the T!M.
Bueno and 7almeron 3200D4 used T!M to
test the inQuence o) )ie Critical 7uccess
*actors 3C7*s4 on E+, system acceptance.
These C7*s are% 314 top management
support, 324 communication, 3#4
cooperation, 3C4 training and 354
technological comple0ity.

!moako&@yampah and 7alam 3200C4
e0tended the T!M model through the
addition o) one belie) construct, shared
belie)s in the beneRts o) an E+, system,
and t$o e0ternal ariables, training and
pro.ect communication.

7ternad et al., 320114 argued that )actors
like organi-ational process characteristics,
system and technological characteristics,
,ersonal Characteristics and /n)ormation
literacy hae important in)luence on E+,
use)ulness and E+, ease o) use. They also
hae a strong in)luence on the attitude
to$ard using E+, system by E+, users in
the routine 3maturity stage4.

Tas1 Technolog! /it

*ocus on the intention to use or usage o) /T
raises a problem in oluntary enironment.
/n the case o) mandatory use o) /T, the
per)ormance $ill depend increasingly upon
technology task )it than utili-ation
3@oodhue and Thompson, 1==54. @oodhue
and Thompson, 31==54 proposed
Technology to per)ormance chain 3T,C4.
This model gies a more accurate picture o)
the $ay in $hich technology, user tasks
and utili-ation relate to a change in
per)ormance. The constructs o) their model
are%

Techno!o'ies% !re ie$ed as tools used
by indiiduals in carrying out their tasks.
They re)er to the entire set o) systems,
policies and serices proided by an /7
department.

Tas(s% !re de)ined as the actions carried
out by indiiduals in turning inputs to
outputs. They are measured by task
comple0ity, interdependence bet$een
tasks and hierarchical leel o) the user.

$ser% May use technologies to assist
them in the per)ormance o) their tasks.
This construct include training, computer
e0perience and motiation.

Tas( Techno!o'y )it % /s the degree to
$hich a technology assists an indiidual
in per)orming his or her port)olio o) tasks
.this construct is measured by D
criterions % data 1uality, locatability o)
data, authori-ation to access data, data
compatibility, training and ease o) use,
production timeliness, system reliability
and /7 relationship $ith users.

$ti!i*ation% +e)ers to the behaiour o)
employing the technology in completing
tasks. This construct is measured by the
)re1uency o) use or the diersity o)
applications employed.

Performance Impact% +e)ers to the
accomplishment o) a port)olio o) tasks by
an indiidual. This construct implies
some mi0 o) improed e))iciency,
improed e))ectieness or high 1uality.

There are Iarious /T settings in $hich the
model o) task technology Rt has been
tested including learning management
system 3Mc@ill and Llobas, 200=,
Lno$ledge portals 3Teo and Bing, 200D4 ,
mobile locatable in)ormation systems
36unglas et al 200D4.

Through a case study conducted in t$o
!ustralian public companies using E+,
systems, 7myth 320014 has applied TT*
$hile adding t$o constructs, ,erceied
use)ulness and Jser 7atis)action )or
measuring E+, system success. Me argued
that TT*, perceied use)ulness and user
satis)action are the three constructs that
most satis)actorily indicate E+, success in
an organisation. !nother important aspect
6ournal o) Enterprise +esource ,lanning 7tudies D


o) the preliminary )rame$ork is the
potential impact on perceied use)ulness
and user satis)action o) a range o)
organisational )actors. These may include
top management support, the presence o)
an E+, champion, organisational culture,
and organisational politics. 7myth 320014
de)ined TT* )or E+, as the e0tent o) match
bet$een the )acilities proided by the E+,
package, the tasks undertaken by the users
o) that package, and the skills and attitudes
o) the indiidual users.

Balance" corecar" Base" Mo"el

/n an e))ort to better understand the
tangible and intangible bene)its deried
)rom /T systems, seeral researchers hae
turned to tools like balanced scorecard o)
Laplan S Forton 31==24. This model is
based on the idea that per)ormance should
be ealuated )rom )our main perspecties%
)inancial perspectie, customer
perspectie, internal process perspectie
and organi-ational learning perspectie.
2ith alterations in the )rame$ork o)
Laplan S Forton 31==24, Martinsons and
<aison 31===4 applied balanced
scorecards not only to assess the
contribution o) a speci)ic in)ormation
system or /7 pro.ect, but also to ealuate
the per)ormance and guide the actiities o)
an /7 department or )unctional area. *our
/7 ealuation perspecties $ere proposed%
Jser orientation perspectie 3!re the
products and serices proided by the /7
department N )unctional area )ul)illing the
needs o) the user communityT4, Business
alue perspectie 3/s the /7 department
N)unctional area accomplishing its goals
and contributing alue to the organi-ation
as a $holeT4, /nternal processes
perspectie 3does the /7 department N
)unctional area create, delier and maintain
its products and serices in an e))icient
mannerT4 and *uture readiness perspectie
3/s the /7 department N )unctional area
improing its products and serices, and
preparing )or potential changes and
challengesT4.

!s can be seen in the literature, 8ther
researchers applied B7C in di))erent kinds
o) /TN/7 pro.ects like Bremser and Chung
320054 in e&business, Bhag$at and 7harma
3200G4 in 7CM, Lim et al 3200#4 or
Limiloglu and Oarali 3200=4 in C+M ,
"a$son&Body et al 3200D4 in E&
@oernment.

/n the case o) E+, systems, +osemann and
2iese 31===4 $ere the )irst to use the
balanced scorecard, they used it to ealuate
the implementation and the use o) E+,
system. They proposed t$o balanced
scorecards )or these t$o steps by proiding
key 1uestions that drie the identi)ication
o) measures in each o) the )our balanced
scorecard dimensions. *or E+,
implementation, the key 1uestions are%
2hat is the detailed cost o) E+,
implementationT 3*inancial4, does the E+,
so)t$are e))iciently support the indiidual
needsT 3Customer4, does E+, so)t$are
improe the internal business processesT
3/nternal process4, is the E+, so)t$are
)le0ible enough to integrate )uture
changesT 3/nnoation and learning4. *or
E+, use, the key 1uestions are $hat is the
)inancial input necessary )or achieing
targeted per)ormance leelT 3*inancial4,
$hat bene)its derie the company )rom a
certain leel o) per)ormanceT 3Customer4,
are internal processes e))ectie and
e))icient in assessing leel o) per)ormance
determined by customer perspectieT
3/nternal process4, do E+, systems hae
enough potential )or )uture customer
needsT 3/nnoation and learning4.

Chand et al 320054 proposed a )rame$ork
$hich introduces automate, in)ormate and
trans)ormate leel bene)its in all )our
Laplan and Forton9s balanced scorecard
dimensions and proides goals that de)ine
the di))erent types o) bene)its an
organi-ation can e0pect )rom E+, use.

*ang and "in 3200A4 hae used the )our
Laplan and Forton9s balanced card
dimensions to ealuate the oerall E+,
per)ormance in Tai$an public companies.
They )ound that di))erent corporate E+,
ob.ecties a))ected the post E+,
per)ormance and translated a company9s
ision and strategy through all its leels.

/n a recent study, Ielcu 320104 has used
the )our Laplan and Forton9s balanced
scorecard dimensions to analy-e the
= 6ournal o) Enterprise +esource ,lanning 7tudies


business per)ormance deried )rom
strategic alignment o) E+, implementation
stages in a sample o) DD +esponding
companies represented by C/8, CE8 and
C*8 in the Fordic Countries.

Research Methodo!o'y

/n order to understand the E+, system
success perception, the 1ualitatie research
method based on a case study approach
$as chosen.

!ccording to Ein 3200#4, the case study is a
method o) empirical research to study in&
depth a contemporary phenomenon $ithin
its conte0t, especially $hen the boundaries
bet$een it and the ob.ect o) study are not
clearly delineated. This search method is
based on seeral sources o) data that must
conerge and the prior deelopment o)
theoretical propositions to guide the
collection and analysis o) data. <irect
contact o) the interie$er and the
interie$ee implies a degree )le0ibility
allo$ing the researcher to rephrase
1uestions to clari)y the meaning o) $ords
and e0pressions used and take into
consideration non&erbal language o) the
interie$ at any time. The in&depth study
o) a case can proide a 1uantity o) 1uality
in)ormation on seeral aspects o) the
phenomenon.

2e hae targeted the managers o) t$o
companies because they should be the
stakeholders o) the E+, implementation
$ith the most kno$ledge about the
re1uired business improements.

!t least )our managers $ere interie$ed in
each company and a number o) documents
$ere collected as secondary data source.
/ndeed, in the company !lpha, The
interie$s $ere $ith the Chie) /n)ormation
8))icer, the Management Controller, the
!ccounting Manager, and the ,urchasing
Manager.

/n the company Beta, the interie$s $ere
$ith the Chie) /n)ormation 8))icer, the
!ccounting Manager, the ,urchasing
Manager, and the 7ales Manager. The
interie$s lasted bet$een one and t$o
hours.
2e hae chosen the three dimensions o)
success o) E+,, in)ormation 1uality,
in)ormation system and net bene)its.
/ndeed, the t$o companies operate E+,
system in mandatory settings. 7ystem use
as a success ariable is re.ected. !lso user
satis)action as a success ariable is re.ected
because it is considered as an oerarching
measure o) success 37edera and Tan, 20054
and some items o) user satis)action appear
both in in)ormation and system 1uality.
*inally serice 1uality $as eliminated in
this study because the t$o C/8 interie$ed
are )rom the /7 department and i) asked
about the serice 1uality perception, it $ill
make the )indings $rong.

Research Settin'

/n $hat )ollo$s $e $ill present a brie)
background o) the t$o companies called
!lpha and Beta in $hich $e conducted the
case study.

Compan! Alpha

Company !lpha, a subsidiary o) a
multinational company established in 1#
countries, it is one o) the ma.or players in
the area o) construction in the kingdom.

/n the interests o) consistency and
coherence, the multinational group started
in 2000 the pro.ect o) implementation o)
7!, in all its subsidiaries including
Morocco9s.

This pro.ect coincided $ith the ac1uisition
o) a plant in another city o))ering the
opportunity to integrate it $ithin the scope
o) implementation o) 7!,. *or the sake o)
consistency beyond the borders o)
Morocco, it $as necessary to deelop a
uni1ue pro.ect )or all subsidiaries, since
each country had its o$n applications.

Be)ore the implementation o) 7!, +#,
multiple applications coe0isted, $e can cite
C8FCE,T )or accounting and C872/F )or
/nentory Management and CMM7. The
e0isting so)t$ares could coer .ust about
CDB o) business processes. !)ter the
implementation o) 7!,, the 7!, coerage
reached =5B. The modules implemented
$ere% !ccounting, Controlling, ,urchasing
6ournal o) Enterprise +esource ,lanning 7tudies 10


7tocks, Maintenance, 7ales, ,roduction and
Huality.

Compan! Beta

Company Beta is one o) the leading
companies in the production and
e0portation o) agricultural products in
Morocco. This company is located in the
south o) Morocco and has more than 10
packing stations throughout the kingdom.
/t is presented in international markets
such as Forth !merica, JL, Continental
Europe, 7candinaia and +ussia through
the o))ices o) its representaties.

Certainly, Beta like the other companies
had gradually computeri-ed most o) its
)unctions through so)t$ares like 7age
3purchase, sales, inentory and accounting4
and other in&house applications such as
!@/+M )or human resource management,
but oerall this computeri-ation could not
manage the )lo$ o) in)ormation generated
by the di))erent serices especially $ith the
increase in production capacity and
packaging. This situation $as becoming
intolerable especially )or business
managers, prompting the company to opt
)or the implementation o) 7age E+, U# in
200# to replace the arious applications
related to business processes. The di))erent
modules installed $ere accounting,
purchasing, sales and production.

Resu!ts and iscussion

!n e0amination o) data )rom interie$s
$ith managers o) the t$o companies
mentioned aboe has identi)ied the
perception o) managers regarding E+,
system success. "ike stated aboe 2e9ll be
)ocusing on the three dimensions o) E+,
system success $hich are in)ormation
1uality, system 1uality and net bene)its.

Information -ualit!

/nterie$ees )rom the t$o companies
emphasi-ed the 1uality o) the in)ormation,
stating that the in)ormation became more
detailed, complete, reliable, releant and
updated.

/ndeed, according to the accounting
manager o) Beta :products are analy-ed
independently and are reconciled $ith less
detail. 2ith the E+, system, all this is
analy-ed in detail;. Me added :The E+,
system proides detailed in)ormation, )or
e0ample, )or each supplier, you can ie$
the details o) the transactions to date or the
inoices that didn9t result compared to
payments or in)ormation related to the
perception o) maturity errors, as $ell as
the amounts and methods o) payment;.

8ne o) t$o C/8 $e met also stressed the
in)ormation 1uality telling us that )or his
company, the in)ormation is complete. The
management controller o) !lpha stated
:2e must report regularly to the E+,
system to proide us $ith a comprehensie
oerie$ o) the arious actiities o) the
company in order to make management
decisions at the right time;.

E+, also generates reliable in)ormation.
!ccording to the management controller o)
!lpha :Be)ore the E+,, trying to
understand the oerall situation o) the
company $as tough because each unit had
its o$n $ay o) interpreting reality, but the
E+, created a single ersion that cannot be
1uestioned because eeryone is
contributing to the system and is at the
origin o) results;. The C/8 o) !lpha added
that :in case o) error in the data, the E+,
system allo$s traceability and ensures that
the correction $ill be $ell done;.

+eleance $as among the 1ualities o)
in)ormation discussed by our interie$ees.
The E+, system generates in)ormation that
is $ell suited to the needs o) the
organi-ation. !ccording to the C/8 o) !lpha,
the production manager can make re1uests
in the E+, system to see ho$ stocks and
orders eole, this allo$s a better ie$ o)
the production planning. Me added :Be)ore
the E+,, many employees complained
about their inability to generate statistics,
numerical reports or other printings that
they need, but $ith the arrial o) the E+,
system, the problem $as soled;. /n
addition, in)ormation )rom the E+, system
procure to the sales manager the ability to

11 6ournal o) Enterprise +esource ,lanning 7tudies


per)orm cross analysis and establish
statistics )or detecting problems o)
dispersion o) sales compared to orders,
reducing turnoer and delay and errors in
delieries.

*inally, the in)ormation is permanently
updated. !ccounting manager o) !lpha
stated that data about sales in 1uantity and
in alue became )ully accessible instantly.
/n addition, this module proides the
calculation o) the C8@7 )rom the
con)irmation o) the order.

Me added, :!)ter the e0pedition o) an order,
the system updates inentory records and
sales history and trans)ers the )inancial
data into @eneral "edger and !ccounts
+eceiable )iles;.

!stem -ualit!

The thematic analysis highlights some o)
the 1ualities o) E+, system that are
accessibility, reliability, integration and
responsieness.

!s mentioned by interie$ees, ergonomics
is an important 1uality o) system, it means
that the system must be user )riendly,
simple to use and easy to access, allo$ing
each user interacts $ith his desktop easily.

+eliability is a 1uality ery stressed by the
interie$ees, C/8 o) alpha argued that i)
the system is buggy, it may cause blockages
throughout the company and thereby
in)luences the business continuity. 2ith the
absence o) dys)unctions in the system users
can spend more time doing something else.

!nother 1uality mentioned re)ers to
integration. !s argued by C/8 o) !lpha,
:be)ore the implementation o) the E+,
system, $e took the risk o) repeatedly
enter the same in)ormation to be stored in
arious )iles. The transition )rom one
system to the other $as not automatic
$here the use o) E0cel )or data processing
be)ore $as necessary, add to this the huge
risk o) error $hen do$nloading and
trans)erring the data;. Management
controller o) !lpha mentioned :Fo$ $ith
the E+, system, our )actories and our
subsidiaries are )ederated by a global
net$ork o) integrated treatment
management processes;. !ccording to
!ccounting Manager o) Beta, :M+ system
$orks in con.unction $ith E+, system to
enable seamless integration o) all data to
get the )inancial statements;. 7ales
Manager o) Beta argued that :the update o)
)iles, the deelopment o) a statement and
the generation o) documents relating to a
customer order, such as inoices, pick lists,
are types o) actiity resulting )rom a
command input;. !ccording to the
management controller !lpha :E+, allo$s
us to better monitor budgets, adding that
the budget process is )acilitated by the
sharing and standardi-ation o) data on
$hich interact operational and
management control.;

The last 1uality raised in the interie$s
$as the responsieness, sales managers o)
Beta stated that :The E+, system allo$s
)aster orders processing. /t is su))icient to
)ill in the bo0es on the item code and
1uantity ordered )or other in)ormation to
be set automatically;. !ccording to the
management controller o) !lpha, :to meet
the reporting re1uirements in a short time,
the E+, system presents 1uickly )i0ed costs
by type and actiity;.

2et Benefits

The results o) our e0ploratory analysis
sho$ that the cost reduction, ease o) sale
transactions, budget tracking, inentory
management, purchases controlling,
communication and coordination
improement, reduced delays, user skills
and productiity deelopment, and the
increase in their responsibilities are the
main potential bene)its proided by E+,
systems.

Both C/8s hae entrusted us that )ollo$ing
the implementation o) E+,, /T costs are
reduced. The management controller o)
!lpha con)irmed that the reduction o)
operating costs is obtained by streamlining
processes. Me added that the
implementation o) E+, reduces the Cost o)
goods sold 3C8@74. :The calculation o) the
C8@7 per product can proide ans$ers to
1uestions such as% Can $e produce at this
price leelT 2hat in)luences the cost
6ournal o) Enterprise +esource ,lanning 7tudies 12


mostlyT Fo$, based on the standard unit
cost, the C8@7 o) each customer order is
automatically calculated;.

2ith regard to the reduction in the cost o)
labor, the accounting manager o) !lpha
stated that E+, has reduced $ork)orce
)rom 50 to 1A due to a reorgani-ation o)
$ork since operations are entered only
once.

!nother adantage indicated by the sales
manager o) Beta is that the E+, system
)acilitates sales transactions and customer
tracking. :E+, can track the state o) the
clients relationships progress and check i)
their demands $ere met on time;.

E+, can also keep track o) the budget,
according to the management controller o)
!lpha, each manager is responsible )or the
budget. 7o, he can see the in)ormation
related to the degree o) achieement o)
budgets ia the E+, system. :The system
allo$s a monthly tracking o) the budget, to
make comparisons bet$een $hat $as done
and $hat $as e0pected, to report possible
deiations and thus induce correctie
decisions;.

!ccording to the purchase manager o) Beta,
E+, systems allo$ the controlling o) the
inentory leel $hile taking into account
the outstanding orders and thus suggesting
to order 1uantities to maintain the leel o)
stocks at the optimum :This can lead to
greater e))iciency in inentory
management like a reduction o) storage
costs;.

The E+, system enables control o)
purchases and e0penses, !ccording to the
purchasing manager o) Beta, the company
can optimi-e the management o) daily
operations ranging )rom taking orders or
purchase to coer bills.

C/8 o) !lpha said that the E+, system
enables better communication and
coordination )acilitated by the use o) a
single, common ocabulary. Me added
:Be)ore the implementation o) the E+,
system, $e had to deal $ith more comple0
coordination problems due to a large
number o) entities and an e0tensie spatial
and temporal dimension;. The
management controller o) !lpha illustrated
the adantage o) communication and
coordination by saying :The integration o)
the budget process in the E+, system
induces an opportunity )or rapprochement
and cooperation bet$een serices;.

!ccording to respondents, E+, reduces
delays such as delays in obtaining
in)ormation on the status o) receptions and
turnaround o) orders. The accounting
manager o) !lpha stated that the E+,
system assists the managers in the
elaboration o) accounting and )inancial
statements monthly, statements o)
accounts and statements o) daily payments
by bank. Moreoer :+eal&time processing o)
data reduces the time o) )ence, $hich is an
enormous adantage compared to older
systems;. :Tedious 2orks o) ery long
period $ere )acilitated and carried out in
record time;.

!ccording to the management controller o)
!lpha :Be)ore, $e had to collect data at the
source and it is not uncommon to $ait
seeral days and inole seeral people )or
the synthesis o) a situation inoling
seeral )unctions and systems;.

!ccording to the C/8 o) !lpha, The E+,
system generates ne$ kno$ledge through
the bringing together o) preiously
unconnected data. /t brings users to
increase their )unctional ersatility adding
that their skills are e0panded and their
$ork is enriched. C/8 o) Beta argued that
E+, systems can also increase
administratie productiity :The employee
$on9t )ind any reason to delay an
operation. !ll things are automated and
integrated into a single database unlike
$hat $as be)ore;.

!nother adantage is the increase in
responsibility. !ccording to the C/8 o)
!lpha, the in)ormational responsibility o)
employees increases due to the uni1ueness
o) the in)ormation :since they must
imperatiely encode the right in)ormation
at the right time so that the other actors
inoled in the same process are able to
per)orm their $ork;. /n addition the system
allo$s the identi)ication o) anyone
1# 6ournal o) Enterprise +esource ,lanning 7tudies


responsible )or an error :Through the
possibility to )ollo$ the path o) the
in)ormation to )ind out $ho did $hat and
$hen;. !nother respondent reported that
users are a$are that the use o) E+, has
made them more responsible and attentie.
The input o) incorrect in)ormation a))ects
not only the one responsible )or the input
but also other users in the company.

Conc!usion

This paper has started by presenting a
synthetic reie$ o) literature on E+,
systems success models. *our models o)
success $ere discussed% <elone and Mclean
model 31==2, 200#4, user satis)action,
usage and balanced scorecard.

/n order to study the perception o)
managers regarding E+, systems success
in t$o Moroccan companies, a 1ualitatie
research method based on a case study
approach $as chosen. ! total o) eight
managers $ere interie$ed.

!n e0amination o) the data, collected )rom
the interie$s, sho$ed that three
dimensions o) E+, system success. !t
in)ormation 1uality leel, interie$ees
emphasi-ed that in)ormation is more
detailed, complete, reliable, releant and
updated .!t system 1uality leel,
interie$ees highlighted some criterions
like accessibility, reliability, integration and
responsieness. !t net bene)its leel, The
results o) our e0ploratory analysis sho$
that the cost reduction, ease o) sale
transactions, budget tracking, inentory
management, purchases controlling,
communication and coordination
improement, reduced delays, user skills
and productiity deelopment, and the
increase in their responsibilities are the
main potential bene)its proided by E+,
systems.

Mo$eer, it should be noted that this is a
)irst e0ploratory re)lection. This research
should, indeed, be e0tended and eri)ied by
other empirical studies across a broad
sample o) companies )rom di))erent
industries and $ith di))erent E+, systems
implanted.

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?*actors !))ecting the End Jser Computing
7atis)action,? 1usiness &ntelligence Journal$
6uly, 2=2& 2=D.
<ais, *. <. 31=D=4. ?,erceied Jse)ulness,
,erceied Ease o) Jse, and Jser !cceptance
o) /n)ormation Technology,? -&S 2uarterl0$
1#3#4, #1=&#C0.

<elone, 2. M. S Mclean, E. +. 31==24.
?/n)ormation 7ystems 7uccess% The Huest
)or the <ependent Iariable,? &nformation
S0stems Research$ #314, A0&=5.

<elone, 2. M. S Mclean, E. +. 3200#4. ?The
<elone and Mclean Model o) /n)ormation
7ystems 7uccess% ! Ten&Eear Jpdate,?
Journal of -anagement &nformation
S0stems$ 1=3C4, =&#0.

<elone, 2. M. S Mclean, E. +. 3200C4.
?Measuring E&Commerce 7uccess% !pplying
the <elone S Mclean /n)ormation 7ystems
7uccess Model,? &nternational Journal of
Electronic .ommerce$ =314, #1VCG.

<oll, 2. 6. S Tork-adeh, @. 31=DD4. ?The
Measurement o) End Jser 7atis)action,?
-&S 2uarterl0$ 12324, 25=&2GC.

<ubarry, ,. S Bauais, I. 31===4. P+etours
<Pe0p>rience E+,,P .&3RE4$ 7ept, G&2A.

*ang, M.& E. S "in, *. 3200A4. ?Measuring
the ,er)ormance o) E+, 7ystem & *rom the
Balanced 7corecard ,erspecties,? Journal
of %merican %cadem0 of 1usiness$ 10314,
25A&2A#.

*ishbein, M. S !.-en, /. 31=G54. Belie),
!ttitude, /ntention and Behaior% !n
/ntroduction to Theory and +esearch,
Reading$ -%$ %ddison 5esle0.

@able, @. @., 7edera, <. S Chan, T. 3200#4.
Enterprise 7ystems 7uccess% !
Measurement Model. /n% 7. T. March, !.
Massey S 6. /. <egross 3Eds.4, ,roceedings
o) /nternational Con)erence on /n)ormation
7ystems, 7eattle, 2ashington% /C/7 ,ress
3!/7 E&"ibrary4,,. 5GA&5=1.

@oodhue, <. ". S Thompson, +. ". 31==54.
?Task&Technology *it and /ndiidual
,er)ormance,? -&S 2uarterl0$ 1=324, 21#&
2#A.

Massan-adeh, !. Lanaani, *. S Elahi, 7.
320124. ?! Model )or Measuring E&"earning
7ystems 7uccess in Jniersities,? E6pert
S0stems with %pplications$ #=3124, 10 =5= V
10 =AA.

/)inedo, ,. 3200A4. ?E0tending the @able et
!l. Enterprise 7ystems 7uccess
Measurement Model% ! ,reliminary 7tudy,?
Journal of &nformation 7echnolog0
-anagement "J&7-#$ 1G314, 1C&##.

/lias, !., +a-ak, M. O. !., +ahman, +. !. S
Easoa, M. +. 3200=4. ?End&Jser Computing
7atis)action 3EJC74 in Computerised
!ccounting 7ystem 3C!74% 2hich the
Critical *actorsT ! Case in Malaysia,?
.omputer and &nformation Science$ 2314, 1D&
2C.

/es, B., 8lson, M. M. S Baroudi, 6. 6. 31=D#4.
?The Measurement o) Jser /n)ormation
7atis)action,? .ommunications of the %.-$
2A3104, GD5&G=#.

6a)ari, 7. M., !li, F. !. S 7ambasian, M. ".
320114. ?! +especi)ication and E0tension o)
<elone and Mclean Model o) /7 7uccess in
the Citi-en&Centric E&@oernance,?
,roceedings o) the Citi-en&Centric E&
@oernance /EEE /nternational Con)erence
on /n)ormation +euse and /ntegration 3/+/
20114 ,.#C2&#CA.

6eong, M. 320114. ?!n /nestigation o) Jser
,erceptions and Behaioral /ntentions
to$ards the E&"ibrary,? 8ibrar0 .ollections$
%c9uisitions$ and 7echnical Ser:ices$ #532V
#4, C5VA0.



15 6ournal o) Enterprise +esource ,lanning 7tudies


6unglas, /., !braham, C. S 2atson, +. T.
3200D4. ?Task&Technology Rt )or Mobile
"ocatable /n)ormation 7ystems,? 'ecision
Support S0stems C5 3C4, 10CA&105G.

Laplan, +. 7. S Forton, <. ,. 31==24. ?The
Balanced 7corecard% Measures That <rie
,er)ormance,? /ar:ard 1usiness Re:iew$
G0314, G1&G=.

Lim, 6., 7uh, E. S M$ang, M. 3200#4. ?!
Model )or Ealuating the E))ectieness o)
C+M Jsing the Balanced 7corecard,?
Journal of &nteracti:e -ar;eting$ 1G, 7pring,
5&1=.

Limiloglu, M. S Oarali, M. 3200=4. ?2hat
7igni)ies 7uccess in e&C+MT,? -ar;eting
&ntelligence , Planning$ 2G324, 2CA V 2AG.

"a$son&Body, !., Mukankusi, ". S Miller, @.
3200D4. P!n !daptation o) the Balanced
7corecard )or E&@oernment 7erice
<eliery% ! Content !nalysisP Journal of
Ser:ice Science$ 1, G5VD2.

"ee, E. 2., 7trong, <. M., Lahn, B. L. S 2ang,
+. E. 320024. ?!/MH% ! Methodology )or
/n)ormation Huality !ssessment,?
&nformation , -anagement$ C0, 1##&1CA.

"in, M. *. 3200G4. ?Measuring 8nline
"earning 7ystems 7uccess% !pplying the
Jpdated <elone and Mclean Model,?
.0berps0cholog0 , 1eha:ior$ 10 3A4, D1G&
D20.

"oshin, <. 320014. Enterprise Lno$ledge
Management% The <ata Huality !pproach,
-organ <aufmann Publishers.

Mangin, 6. ,., Bourgault, F., @uerrero, M. M.
S Egea, 6. M. 320114. ?Modelling ,erceied
Jse)ulness on !dopting on "ine Banking
through the Tam Model in a Canadian
Banking Enironment,? Journal of &nternet
1an;ing , .ommerce$ 1A314, 1&2#.

Markus, M. ". S Tanis, C. 320004. The
Enterprise 7ystems E0perience & *rom
!doption to 7uccess, +. 2. Omud 3Ed.4,
*raming the <omains o) /T +esearch%
@limpsing the *uture through the ,ast.
.incinnati$ */: Pinnafle6 Educational
Resources$ &nc.$ 1G#&20G.
Martinsons, M., <aison, +. S Tse, <.
31===4. ?The Balanced 7corecard% !
*oundation )or the 7trategic Management
o) /n)ormation 7ystems,? 'ecision Support
S0stems$ 25314, G1&DG.

Mason, +. 8. 31=GD4. ?Measuring
/n)ormation 8utput% ! Communication
7ystems !pproach,? &nformation ,
-anagement$ 1354, 21=&2#C.

Mc@ill, T. 6. S Llobas, 6. E. 3200=4. ?! Task&
Technology *it Iie$ o) "earning
Management 7ystem /mpact,? .omputers ,
Education$ 52, C=A&50D.
Mekadmi, 7., Baile, 7. S "ouati, +. 3200D4.
?"a 7atis)action de "Putilisateur <Pun E+,&
Contribution a "P>tude <Pun ModWle
<P>aluation !ec la M>thode des
E1uations 7tructurelles,? ,roceedings o)
1#eme Congres de "Paim, =ni:ersite de
Paris 'auphine$ <ecember, ,aris, *rance,
1#&1C.

Molla, !. S "uker, ,. 7. 320014. ?E&
Commerce 7ystems 7uccess% !n !ttempt to
E0tend and +especi)y the <elone and
Mclean Model o) /7 7uccess,? Journal of
Electronic .ommerce Research$ 23C4, 1#1V
1C1.

Felson, +. +., Todd, ,. !. S 2i0om, B. M.
320054. ?!ntecedents o) /n)ormation and
7ystem Huality% !n Empirical E0amination
$ithin the Conte0t o) <ata 2arehousing,?
Journal of -anagement &nformation
S0stems$ 213C4, 1==&2#5.

,arr, !. S 7hanks, @. 320004. ?! Model )or
E+, ,ro.ect /mplementation,? Journal of
&nformation 7echnolog0$ 15, 2D=&#0#.

,>rotin, ,. 320024. PMise en ,lace des ,@/ et
/nt>gration 8rganisationnelle,P Proceedings
of (>me .ongres de 8?aim$ 2= May V 1st
6une, Mammamet, Tunisie.

,etter, 7., <e"one, 2. S Mc"ean, E. 3200D4.
?Measuring /n)ormation 7ystems 7uccess%
Models, <imensions, Measures, and
/nterrelationships,? European Journal of
&nformation S0stems$ 1G3#4, 2#A&2A#.

,ettersson, <. S !ridsson, ,. 320124.
Jsage o) Business /ntelligence Testing the
6ournal o) Enterprise +esource ,lanning 7tudies 1A


Technology !cceptance Model on a B/
7ystem, -aster 7hesis =ppsala =ni:ersit0.

,ikkarainen, L., ,ikkarainen, T., Lar.aluoto,
M. S ,ahnila, 7. 3200A4. ?The Measurement
o) End&Jser Computing 7atis)action o)
8nline Banking 7erices% Empirical
Eidence )rom *inland,? &nternational
Journal of 1an; -ar;eting$ 2C 3#4, 15D &
1G2.

,itt, ". *., 2atson, +. T. S Laan, C. B.
31==54. ?7erice Huality% ! Measure o)
/n)ormation 7ystems E))ectieness,? -&S
2uarterl0$ 1= 324, 1G#&1DG.

,oston, +. S @rabski, 7. 320014. ?*inancial
/mpact o) Enterprise +esource ,lanning
/mplementations,? &nternational Journal of
%ccounting &nformation S0stems$ 23C4, 2G1&
=C.

+osemann, M. S 2ises, 6. 31===4.
?Measuring the ,er)ormance o) E+,
7o)t$are a Balanced 7corecard !pproach,?
,roceedings o) the 10th !ustralasian
Con)erence on /n)ormation 7ystems, D3C4.

+oss, 6. 2. 31===4. ?7urprising *acts about
/mplementing E+,,? &EEE &7 Pro$ 6uly&
!ugust, A5&AD.

7!,, 320104. ?/mplementing Entreprise
+essource ,lanning% "essons "earned )rom
the *ront,? % S%P 5hite Paper$ !ailable%
http%NN$$$.sap.com.

7eddon, ,. B. 31==G4. ?! +especi)ication and
E0tension o) the <elone and Mclean Model
o) /7 7uccess,? &nformation S0stems
Research$ D3#4,2C 0&25C.

7edera, <. S Tan, *. 320054. Jser
7atis)action% !n 8erarching Measure o)
Enterprise 7ystem 7uccess, ,. Chau, 6.
Thong S L. E. Tam 3Ed4, ,roceedings o) the
,aci)ic !sia Con)erence on /n)ormation
7ystems, Bangkok, 7hailand: P%.&S Press
"%&S E@8ibrar0#$ =A#&=GA.

7hang, 7. S 7eddon, B. ,. 320024. ?!ssessing
and Managing the Bene)its o) Enterprise
7ystems% The Business ManagerPs
,erspectie,? &nformation S0stems Journal$
123C4, 2G1&2==.
7hannon, C. E. S 2eaer, 2. 31=C=4. P!
Mathematical Model o) Communication,P
=ni:ersit0 of &llinois Press.

7myth, +. 2. 320014. ?Challenges to
7uccess)ul E+, Jse,? ,roceedings o) the =th
European Con)erence on /n)ormation
7ystems, 6une 2G&2=, Bled. 7loenia.

7omers, T. M., Felson, L. S Larimi, 6.
3200#4. ?Con)irmatory *actor !nalysis o)
the End&Jser Computing 7atis)action
/nstrument% +eplication $ithin an E+,
<omain,? 'ecision Sciences$ #C3#4, 5=5&A21.

7ternad, 7., @radisar, M. S Bobek, 7. 320114.
?The /n)luence o) E0ternal *actors on
+outine E+, Jsage,? &ndustrial
-anagement , 'ata S0stems$ 111 3=4, 151&
15#0.

Teo, T. 7. M. S Bing, M. 3200D4. ?Lno$ledge
,ortals in Chinese Consulting *irms% !
Task&Technology *it ,erspectie,?
European Journal of &nformation S0stems$
1G3A4, 55G&5GC.

Thong, 6. E. "., Eap, C. 7. S +aman, L. 7.
31==A4. ?Top Management 7upport,
E0ternal E0pertise and /n)ormation
7ystems /mplementation in 7mall
Businesses,? &nformation S0stems Research$
G324, 2CD&2AG.

Ielcu, 8. 320104. ?7trategic !lignment o)
E+, /mplementation 7tages% !n Empirical
/nestigation,? &nformation , -anagement$
CG, 15D&1AA.

Ienkatesh, I. S Bala, M. 3200D4.
?Technology !cceptance Model # and a
+esearch !genda on /nterentions,?
'ecision Sciences$ #=324, 2G#&#15.

Ienkatesh, I. S <ais, *. <. 320004. ?!
Theoretical E0tension o) the Technology
!cceptance Model% *our "ongitudinal *ield
7tudies,? -anagement Science$ CA324, 1DA&
20C.

Ienkatesh, I., Morris, M. @., <ais, @. B. S
<ais, *. <. 3200#4. ?Jser !cceptance o)
/n)ormation Technology% To$ard a Jni)ied
Iie$,? -&S 2uarterl0$ 2G3#4, C25& CGD.

1G 6ournal o) Enterprise +esource ,lanning 7tudies


2ang, +. E. S 7trong, <. M. 31==A4. ?Beyond
!ccuracy% 2hat <ata Huality Means to <ata
Consumers,? Journal of -anagement
&nformation S0stems$ 123C4, 5&##.

2ang, E.& 7. 3200D4. ?!ssessing E&
Commerce 7ystems 7uccess% !
+especiRcation and Ialidation o) the
<elone and Mclean Model o) /7 7uccess,?
&nformation S0stems Journal$ 1D354, 52=&
55G.

2ang, E.& 7. S "iao, E.& 2. 3200D4.
?!ssessing Egoernment 7ystems 7uccess%
! Ialidation o) the <elone and Mclean
Model o) /n)ormation 7ystems 7uccess,?
3o:ernment &nformation 2uarterl0$ 253C4,
G1G&G##.

2u, 6.& M. S 2ang, E.& M. 3200A4.
?Measuring LM7 7uccess% ! +especi)ication
o) the <elone and Mclean Model,?
&nformation , -anagement$ C#3A4, G2DV
G#=.

Ein, +. 3200#4. Case 7tudy +esearch% <esign
and Methods, 7housand *a;s: Sage
Publications.