Evaluating management systems and the intangible performance of organization influenced by the enterprise resource planning
| Autor | Morteza Mousakhani, Arash Rahmani, Nazanin Rahmani, Kiumars Mazhar |
| Páginas | 84-107 |
Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito
Centro de Ciências Jurídicas - Universidade Federal da Paraíba
V. 8 - Nº 02 - Ano 2019 – Special Edition
ISSN | 2179-7137 | http://periodicos.ufpb.br/ojs2/index.php/ged/index
84
EVALUATING MANAGEMENT SYSTEMS AND THE
INTANGIBLE PERFORMANCE OF ORGANIZATION
INFLUENCED BY THE ENTERPRISE RESOURCE PLANNING
Morteza Mousakhani 1
Arash Rahmani 2
Nazanin Rahmani3
Kiumars Mazhar4
Abstract: This study investigates the
effects of enterprise resource planning
systems adoption on Intangible
performance of a firm. Specifically, the
role of informal management control
systems is investigated as mechanisms
which mediate the effect of enterprise
resource planning systems adoption on
intangible performance of a firm. The
empirical analyses of this study are based
on survey data drawn from 4 companies
that were collected by questionnaire.
This study test our structural equation
model using the multivariate statistical
method Partial Least Squares (PLS) .The
findings of this study demonstrate that
informal types of management control
1 Department of Management, Qazvin Branch, Islamic Azad University, Qa zvin, Iran.
Email: mousakhani.mr@gmail.com
2 Department of Management, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
Email: mousakhani.mr@gmail.com.
3 Department of Management, Qazvin Branch, Islamic Azad University, Qa zvin, Iran.
Email: mousakhani.mr@gmail.com.
4 Department of Management, Qazvin Branch, Islamic Azad University, Qa zvin, Iran.
Email: mousakhani.mr@gmail.com.
systems do not mediate the positive
effect between enterprise resource
planning systems adoption and
Intangible performance. These results
are very important because the evidence
on the joint roles of enterprise resource
planning systems and management
control system on improving the firm
performance is very limited in prior
literature. The results of this study show
that the use of enterprise systems results
in improved firm performance in the
long run, and that more formal than
informal types of management controls
help firms achieve future performance
goals.
Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito
Centro de Ciências Jurídicas - Universidade Federal da Paraíba
V. 8 - Nº 02 - Ano 2019 – Special Edition
ISSN | 2179-7137 | http://periodicos.ufpb.br/ojs2/index.php/ged/index
85
1- Introduction
Organizations are met with
increasing demands for being in strategic
control. To live up to these demands,
numerous efforts have been undertaken,
including the design and implementation
of management information systems.
These systems, as epitomized in
Enterprise Resource Planning (ERP)
systems, seek to bring the organization
under strategic control by creating a
unified infrastructure for collecting and
analyzing data from virtually all fields of
organizational operations to enable
planning and monitoring of activities
(Kallinikos, 2006).
ERPSs are organization-wide
and integrated information systems that
can be used to manage and coordinate all
the resources, information, and functions
of a business from shared data stores. As
ERPSs are intended to integrate all
corporate information into one central
database, they allow all information to be
retrieved from many different
organizational positions and to make any
organization object visible (Dechow and
Mouritsen, 2005).
Regarding to the point that
investment is for implementation and
operation from macro-ERP systems and
infrastructures, does not perform its
influence over the short period. So, some
of managers conclude that the project has
not prospered after a short while and
applying this system has not been
effective.
But the fact is that ERP systems
firstly influence on intangible
performance factors and show its effects
after a long time. On the face of it,
important factors of enterprise intangible
performance should be recognized in
order to exact assessment of ERP
systems effects on enterprise function.
Therefore, managers should consider
intangible performance aspects while
evaluating of ERP systems.
On the other hand, When ERPS
are used in tandem with an efficient
portfolio of controls, they may achieve
an organization's objectives and lead to
improvements in performance (Kallunki
et al., 2010). So the evaluation of the role
of management control systems on the
relationship between organizational
performance and ERP systems would be
important and essential.
MCS is a system which gathers
and uses information to evaluate the
performance of different organizational
resources – human, physical, financial
and also of the organization as a whole –
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