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The Influence of ERP Systems Implementation on Accounting, Organizational and Social Improvements: Evidence from Italy and the UK

Conference paper
Part of the Lecture Notes in Information Systems and Organisation book series (LNISO, volume 6)

Abstract

The aim of this paper is to analyze the influence of Enterprise Resource Planning (ERP) systems implementation on accounting improvements and on organizational, social and governance benefits, and to extend the existing literature on this topic. Literature review highlights that the adoption of Information Technology (IT) can improve financial and non-financial performance ratios of a firm. Despite these considerations, it has not still been paid enough attention to the overall improvements that an ERP implementation can bring about on financial, organizational and social ratios. In particular, little is known about the influence of an ERP adoption on corporate governance and organizational aspects. In this paper, it is carried out an empirical study from a sample of the UK and Italian listed companies, using regression analysis and Chow test. Results show that the implementation of an ERP positively affects some relevant key performance indicators, as structural break analysis highlights.

Keywords

ERP implementation Financial ratios Non-financial ratios Organizational ratios 

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Copyright information

© Springer International Publishing Switzerland 2014

Authors and Affiliations

  1. 1.Department of Economics and ManagementUniversity of PisaPisaItaly
  2. 2.Economic and Management Sciences DepartmentUniversity of SassariSassariItaly

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