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Academy of Accounting and Financial Studies Journal Volume 23, Issue 6, 2019

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CRITICAL SUCCESS FACTORS FOR ERP SYSTEM

IMPLEMENTATION TO SUPPORT FINANCIAL

FUNCTIONS

Ayogeboh Epizitone, ICT and Society Research Group, Durban University of

Technology

Oludayo. O. Olugbara, ICT and Society Research Group, Durban University

of Technology

ABSTRACT

Implementation of enterprise resource planning systems is a complex technological and

organizational business undertaking that requires the knowledge of a process approach to

overcome its implementation constraints. The purpose of this study is to determine factors that

are considered critical for successful implementation of enterprise resource planning systems

within the financial system of an organization. To achieve this, it is necessary to first identify

common factors impacting on enterprise resource planning system implementation and

thereafter ascertain whether the identified factors are applicable to financial systems. With these

factors forming precursor, this study performs an exploration of enterprise resource planning

systems to support financial business process. In aggregate, 205 common factors have been

identified from 127 studies, of which 20 dominance factors are presented in this paper. The

common factors are then ranked based on median statistics to select top 6 critical success

factors that are succinctly discussed within the context of a financial system.

Keywords: Enterprise Resource, Financial Function, Higher Education, Success Factor.

INTRODUCTION

The deployment of Enterprise Resource Planning (ERP) system has been substantively

beneficial to many organizations. However, not without constraints such as inappropriate usage,

failed system implementation and real-time challenges. In an ERP environment, there has been a

significant transformation of titanic business financial roles with certain financial functions not

supported. The purpose of this research is to identify successful factors of ERP system

implementation that are important for supporting financial functions in the salary unit of Higher

Education Institution (HEI) as a concerted effort to minimize the high failure rate of ERP

implementation in developing countries. This study conducts a comprehensive exploratory

literature review of Critical Success Factors (CSFs) of ERP system implementation that would

support financial functions with respect to the following overarching objectives.

1. To identify a minimum set of critical success factors for ERP system implementation that would support financial functions.

2. To explore the significance of each critical success factor in a financial sub-system mediated by successful implementation.

Exploratory study on several journal articles obtained from online databases, particularly

those of the web of science were meticulously studied to identify CSFs of ERP systems

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implementation. The articles provide contemporary knowledge on CSFs for ERP system

implementation that supports financial functions in organizations. An empirically validated

minimum set of CSFs has been identified to understand the critical factors require mediating a

successful ERP system implementation. The intrinsic benefits of this study will be to further

provide a foundation for additional inquiries from scholars and insight to practitioners for

successful ERP systems implementation.

The methods of this study are discussed in the methodology section with special emphasis

on the identification of CSFs of ERP systems implementation. In total, 205 factors were

identified from the literature review of 127 studies and reduced to top 20 factors that were taken

through a ranking procedure to select top 6 CSFs within the context of a financial system.

LITERATURE REVIEW

ERP Systems

The enterprise environment of the modern technological world is facing the need to be

reformed to gain competitive advantage and differentiation in every sector. Implementing new

Information System (IS) like Enterprise Resource Planning (ERP) system is one of the fastest and

most effective ways to achieve enterprise reformation (Chen et al., 2012, Thompson et al., 2018).

ERP system is considered by researchers and practitioners as one of the most innovative

development in IS for efficacious management of information (Ahmad & Cuenca, 2013,

Françoise et al., 2009). ERP implementation is essential for building a strong IS infrastructure

that unified business functions to automate and integrate core processes across departments in

organizations (Ghuman & Chaudhary, 2012; Mutongwa & Rabah, 2013). The ERP system as

elucidated by Boykin (2001); Chen (2001) and Yen (2002) is said to be a business management

system that when successfully implemented, manages and integrates all business functions within

an organization. ERP supports efficient operation of business processes by integrating business

task relating to sales, marketing, manufacturing, logistics, accounting and staffing. ERP systems

are an indispensable facet of the seamless and efficient operation of organizations (Beatty &

Williams 2006; Chen et al., 2012; Antoniadis et al., 2015).

However, there are significant impacts on the role of accounting brought by the

implementation of ERP system. Account functions have been changed and consolidated with

other functions not supported. Chen et al. (2012) summarize the operations under ERP

environment related to accounting functions. These functions are data input, general accounting

transactions, data compilation and filling, data adjustment and amendment, financial analysis,

risk management, enterprise risk assessment, system maintenance, system evaluation,

communication and coordination among departments, integration of cost data relating to the

operation, participation in management decision making, computer auditing, forensic auditing

plus education and training. ERP involves the combination of various functional information

systems and many organizations apply ERP to the specific functional areas within organizations

(Kumar & Van Hillegersberg 2000; ALdayel et al. 2011; Erkan, 2011). A phased life cycle is

used during the implementation of any sub-system and it is followed by a post-implementation

phase that incorporates maintenance, upgrade and a new integration of existing sub-systems

(Motiwalla & Thompson, 2012). These sub-systems in many organizations are in need of

continuous improvement to stay aligned with current demands for technologies and addressing

emergent needs.

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Despite ERP systems being crucial business systems that provide mammoth inherent

benefits such as improving the effectiveness and efficiency of corporate IS infrastructure and

enabling integration of global business processes (Al-Nafjan & Al-Mudimigh 2011; Karande et

al., 2012; Xu & Quaddus, 2013), there have been failures and dissatisfaction reported by many

companies such as failed ERP system implementation, inappropriate usage, ERP system

complexity, overspent budget and outright implementation delay (Fui-Hoon Nah et al., 2001;

Belfo & Trigo 2013; Mushavhanamadi & Mbohwa 2013; Kalema et al., 2014; Shatat 2015;

Tobie et al., 2016). Resultantly, these phenomena have been confronted by researchers using the

taxonomy of previous research (Ngai et al., 2008; Shaul & Tauber, 2013) to identify factors of a

successful ERP implementation (Maditinos et al., 2011; Ahmad & Cuenca, 2013; Shatat 2015;

Thompson et al., 2018). Some researchers have expressed a shortfall of literature that addresses

these challenges in HEIs where the failure rate is said to be higher than in other organizations and

the lack of contextualisation of ERP implementation in Africa (Abugabah & Sanzogni, 2010;

ALdayel et al., 2011; Karande et al., 2012; Kalema et al., 2014; Thompson et al., 2018).

These success factors are apparent for financial systems where there exists little or no

research. Sammon and Adam (2010) agree that ERP system implementation in an organization

requires the knowledge of the process approach, a specific organization, environment and

competition plus information technology. Though there is significant experience in organizations,

the implementation of ERP systems in the financial sector requires cognitive and practical

studies. Some researchers have expressed that ERP system implementation brings changes to

certain organizations, processes and the nature of the jobs (Chen et al., 2012; Belfo & Trigo

2013; Trigo et al., 2014). Due to the nature of certain jobs in financial sectors being altered

before, during and after ERP system implementation, plus inadequateness of ERP for financial

functions (Arnold, 2018), ensuring the success of the system implementation to support financial

functions becomes an important undertaking that needs to go beyond identifying and proposing a

taxonomy of CSFs.

Critical Success Factors

Critical Success factors (CSFs) are those areas and activities to be primarily focused on to

achieve the most satisfying results of an ERP system implementation (Bueno & Salmeron 2008;

Amid et al., 2012; Ziemba & Oblak, 2013). Prevalent literature exists on CSFs for ERP

implementation for the whole life cycle in organizations. However, there is a shortage of research

conducted on post-implementation and particularly on the financial sub-system with the

implementation of ERP system in higher education (Rabaa'I, 2009; Abugabah & Sanzogni,

2010). Hence, this study posits a gap in the body of knowledge in this area and endeavours to

contribute by establishing a set of CSFs for ERP post-implementation system. At the same time,

it extends the existing literature in the stream of higher education ERP systems in general and

financial sub-systems in particular.

According to Motiwalla & Thompson (2012) the proliferation of ERP systems continues

and will continue at a rapid pace with new generations of technology systems capitalizing on

what has already been accomplished. However, there are issues of system maintenance, upgrade,

job consolidation and even higher failure rates often experienced by many companies during and

after ERP system implementation, especially in an HEI sector (Abugabah & Sanzogni 2010;

Garg 2010; Belfo & Trigo 2013; Mushavhanamadi & Mbohwa 2013; Thompson et al., 2018).

Research on ERP system implementation is importance because of its direct impact on

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companies around the world seeking to improve their internal efficiencies. An iterative process

involved in the life cycle of ERP system implementation is maintenance and update (Nah &

Delgado 2006). However a large amount of research on CSFs of ERP system implementation

focuses predominantly on the implementation phase. However, they are lacking in pre-

implementation and post-implementation with findings being repetitive, inconsistent and lacking

empirical validity (Esteves & Pastor, 2000; Finney & Corbett, 2007; Hedman, 2010; Matende &

Ogao, 2013; Ali & Miller, 2017).

Critical review of literature highlights the need for the dynamic nature of CSFs to be

carefully considered because though the discussed factors are deemed important, their relevance

varies with time (life-cycle stages) and across stakeholders (Ahmad & Cuenca 2013; Thompson

et al., 2018). Certain authors, Finney & Corbett (2007) and Dawson & Owens (2008) have

indicated the lack of adequate research into the significance of CSFs. While Esteves & Pastor

(2006) identified success criteria within a single ERP system implementation phase. Yu (2005)

supports the call for further examination as many organizations shift their strategies towards

improvements or additions to already implemented ERP systems. Added to this, Ram et al.

(2013) and Ijaz et al. (2014) contend the large differences in success criteria for pre-

implementation as opposed to post-implementation of an ERP system. The investigation by

Shaul & Tauber (2013) on success criteria in ERP system implementation unveiled a serious

deficiency of literature on post-implementation issues, strategies and methods to address them.

These authors have called for more research to investigate the success criteria for the adoption

and usage phase of ERP system, particularly individual phases in the context of HEI sector

(Rabaa’I, 2009).

Literature also revealed other criticisms such as studies being vendor specific, minimum

focus on other ERP products commissioned by HEI sector and CSFs derived from methods that

lack scientific rigor and the need for more innovative research techniques (Thompson et al.,

2018). A shortcoming with the majority of studies, emphasized on companies in developed

countries with very little work focussing on developing nations like South Africa (Hsueh-Ju

Chen et al., 2012; Ram et al., 2013; Shaul & Tauber, 2013; Kalema et al., 2014). These authors

criticize the majority of existing research in their mainly theoretical literature based analysis and

call for CSFs studies to account for the continuous technological development.

METHODOLOGY

The substantial upsurge in challenges of ERP system implementation, especially in

organizational environment has demanded for a better understanding of factors that are critical to

its success. Consequently, the need for extensive literature review utilizing a systematic

methodology to unveil different success factors of ERP system implementation. This study

involves content analysis of existing literature and case studies of research on CSFs of ERP

system implementation.

Preceding a comprehensive literature review, the researchers have employed the

utilization of search engines to retrieve related research papers that provided the required data

(Dantes & Hasibuan, 2011; Kalema et al., 2014). Those articles containing references to the ERP

system implementation have been analyzed in-depth. For the purpose of providing adequate

response to the question of “what are the critical factors for successful implementation of an

ERP system in the financial system?” These articles were identified through an exhaustive

literature search of prominent journals and databases on Management Information System (MIS)

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including, but not limited to those outlined in Table 1. In addition, the selection of articles was

based on the results of searches that were conducted using keywords and phrases from previous

authors of articles reviewed. The searches were restricted mostly to scholarly or peer reviewed

journals. The actual selection of articles for inclusion in the literature review was heavily

dependent on the perspectives of the researchers. After reading and ruminating on paper titles

and abstracts, it was possible to determine whether an article could contain information that is

relevant to the theme of the research or not. The articles were then used for further review or

otherwise excluded from consideration for the study.

Table 1

INFORMATION SOURCES: JOURNALS, DATABASE AND SEARCH KEYWORDS Journal Keyword

Information management ERP system

Journal of management information systems CSF and ERP system

MIS quarterly Impact of ERPs in financial

The African journal of information systems ERPs implementation

International journal of human and social sciences CSF for ERPS in higher education institution

Management sciences CSF for ERPs implementation and financial

Databases Financial system and ERP system

Emerald Insight Accounting information system

Science Direct

ProQuest

Elsevier

Web of science

Given that the purpose of this study was to gain an in-depth understanding of different

CSFs for ERP system implementation, the already identified factors by other researchers through

the content analysis method was appropriate for the current study as suggested by previous

authors (Silverman, 2002; Finney & Corbett, 2007). CSFs have been identified across the phases

involved in the ERP system implementation process (Supramaniam & Kuppusamy 2010; Shaul

& Tauber, 2013). A comprehensive study was done by Finney and Corbett (2007) to identify 26

CSFs using content analysis after reviewing 70 articles. They considered 45 of these factors that

are directly relevant to their study. Extensive review of 341 literature studies by Shaul & Tauber

(2013) has revealed 94 CSFs. Moreover, other methods base on case study and literature review

has identified CSFs that were categorized into tactical and strategic types. Table 2 highlights few

previous studies that have identified, validated and categorized CSFs of ERP system

implementation, indicating the authors, number of CSFs identified and the number of articles

reviewed.

Table 2

PREVIOUS RESEARCH Researchers Number of CSFs identified Number of articles reviewed Finney and Corbett (2007) 26 70

Shaul and Tauber (2013) 94 341

Dezdar and Sulaiman (2009) 17 95

Rabaa'i (2009) 12 110

Supramaniam and Kuppusamy (2010) 22 36

Ngai, Law and Wat (2008) 18 48

Kalema, Olugbara and Kekwaletswe (2014) 37 49

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Thompson, Olugbara and Singh (2018) 20 38

DISCUSSION AND RESULTS

The financial subsystem of ERP has been the focal point where industry sectors of

enterprises have consistently given careful consideration at all times when implementing ERP

systems. This is because an enterprise business performance is mirrored by financial

management that intern targets the capital flow. In the implementation of ERP systems, financial

management has always been a core module where other modules feed it with information or

fetch information from it, making the system important in many organizations. Despite the

implementation of ERP system being embraced by many organizations, especially the HEI for

reasons, such as reformation, globalization, formalization and modernization, there have been

unparalleled opportunities and challenges. Literature reports certain challenges being exposed

during the implementation of the ERP financial subsystem as part of the larger ERP suit such as

unrealized internal functions of the financial system, integration of financial subsystem, shortage

of guidance of modern scientific methods and constant changes to the topology of an enterprise.

The purpose of this study was to unearth the critical factors that impact on the

implementation of ERP financial sub-systems. In exploring CSFs for ERP system

implementation in the financial sectors, special attention was given to ERP systems supporting

financial functions (accounting and finance). A unique set of minimum 20 CSFs has been

identified based on frequency statistics as presented in Table 3 and Figure 1. Among these

factors, a common CSF identified in extensive literature is the top management support and

commitment that received 112 numbers of highest citations.

Table 3

TOP 20 CRITICAL SUCCESS FACTORS No Factor Frequency

1 Top management support and commitment 112 2 Interdepartmental communication and cooperation throughout the institution 87 3 Commitment to business process reengineering to do away with redundant processes 84 4 Implementation of project management from initiation to closing 79 5 A change management program to ensure awareness and readiness for any changes that may

happen 72

6 Project team competence (formulation, composition and involvement) 72 7 Education and training for stakeholders (end users, technical and IT staffs) 61

8 Project champion presence to lead the implementation (authorized to use internal and external

resources to complete implementation) 51 9 Project mission and goals for the system with the clear objective agreed upon 46 10 The ERP expert consultant uses to guide the implementation process 44 11 Minimum level of customization to utilize ERP functionalities to maximum 44 12 Package selection (carefully and professional selected) 43 13 Understanding the institutional culture (norms, values & beliefs) 40 14 User involvement and participation throughout implementation 40 15 ERP vendor support and partnership 37 16 Business vision and plan 36 17 Adequate IT infrastructure 36 18 Monitoring management, especially evaluation of performance metrics (fast effects) 30 19 Allocating and dedicating valuable resources 29

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20 Data management plan that ensures that data are accurately and efficiently migrated to the new

system and analyzed properly 27

FIGURE 1

CLUSTER BAR CHART OF TOP 20 CSFs

Top 6 CSFs to be discussed in relation to ERP financial system implementation were

selected using SPSS software based on the median descriptive statistical analysis on the 205

identified factors. These top 6 factors are top management support and commitment (112),

interdepartmental communication and cooperation throughout the institution (87), commitment to

business process reengineering to do away with redundant processes (84), implementation of

project management from initiation to closing (79), A change management programme to ensure

awareness and readiness for any changes that may happened (72) and project team competence

(formulation, composition and involvement) (72).

Top management support and commitment is highly relevant for the implementation of an

ERP financial system. Given that this factor has been cited by many authors is not a coincidence

that it is of high relevance to the financial system. The support can range from authorizing,

commissioning and making available the resources needed for the implementation of a financial

system. A successfully implemented financial system is an asset to top management who relies

heavily on system outputs such as financial reports for decision making. Despite this, many

0 20 40 60 80 100 120

Top management support and commitment

Interdepartmental communication and…

Commitment to business process…

Implementation of project management from…

Change management program to ensure…

Project team competence formulation

Education and training for…

Project champion presence to lead the…

Project mission and goals for the system…

ERP expert consultant use to guide the…

Minimum level of customisation to utilize…

Package selection carefully and professional…

Understanding the institutional…

User involvement and participation…

ERP Vendor support and partnership

Business vision and plan

Adequate IT Infrastructure

Monitoring management especially…

Allocating and dedicating valuable resources

Data management plan that ensures that…

Top 20 Critical Success Factors

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authors have reported the inadequately of these systems when it comes to reporting, hence the

need for attention to be given to this factor when implementing ERP system for financial support

(Arnold, 2018).

Interdepartmental communication and cooperation throughout the institution is also a

crucial factor for consideration in the implementation of an ERP financial system. The need for

open and fluent communication plus cooperation between internal stakeholders, specifically top

management and system end users cannot be overlooked. As failure to communicate and

cooperate properly are likely to cause failure in the implementation of the ERP financial system

(Dezdar & Ainin, 2011; Belfo & Trigo, 2013; Trigo et al., 2014).

Commitment to business process reengineering to do away with redundant processes is

also crucial to ERP financial system implementation. The authors, Chen et al. (2012) highlight

the massive automation and job consolidation by ERP system. Indicating the new roles that must

be aligned to the systematic enforcement (Chan et al., 2012; Dezdar & sulaiman, 2009).

Implementation of project management from initiation to closing entails a broader scope

of successful ERP financial system implementation. For a financial system to be successful, a

good project management was instituted. To promote the ERP financial system implementation,

team building, dealing with conflict and executing objectives of an implementation is important

(Sykes et al., 2014). Given that ERP project can tend to be complex, attention needs to be given

to ERP financial system implementation (Fui-Hoon Nah et al., 2001; Somers & Nelson, 2004).

A change management program to ensure awareness and readiness for any changes that

may happen is relevant to ERP financial system implementation. A change management crosses

through diverse aspects in the implementation of an ERP financial system. A change spans a

great length ranging from cultural, organizational and structural; hence a stable and successful

setting is required for a successful ERP financial system implementation (Finney & Corbett,

2007; Moon, 2007; Dezdar & Sulaiman, 2009; Shaul & Tauber, 2013).

Project team competence (formulation, composition and involvement) plays an important

role in ERP financial system implementation. Project team plays a pivotal role because it

indicates that the formation, participation and required skills are highly relevant for the success

of an ERP financial system implementation (Finney & Corbett, 2007; Moon 2007; Dezdar &

Sulaiman 2009; Shaul & Tauber, 2013; Saade & Nijher, 2016).

CONCLUSION AND FUTURE RESEARCH

The success or failure of ERP system implementation, be it in finance or elsewhere can be

addressed by identifying CSFs of implementation. However, best practices that are used in ERP

system implementation need further verification and adjustment to their specific conditions that

support financial functions. Taking into cognizance the roles, regulations and nature of functions

in the financial sector, there are major differences between business organizational processes and

financial functions. This differential implies that existing successful solutions do not directly

apply to the financial system. In particular, ERP system design for organizations does not

account for specific financial regulations and government policies.

Though it has been stated in the literature that CSFs vary across the life cycle of ERP

system implementation, more studies on CSFs have been done on the entire ERP life cycle with

very little on a single phase financial system implementation (Shaul & Tauber, 2013). Some

authors have stressed the absence of proper analytical studies to identify CSFs for ERP system

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implementation that could establish CSFs interdependency (Supramaniam & Kuppusamy, 2010;

Kalema et al., 2014; Thompson et al., 2018).

The findings of this research highlight the necessity for research that looks at CSFs for

ERP implementation in a specific sector, such as the financial system with very stringent

functional requirements. Moreover, the need for CSFs of ERP implementation research in the

financial sector is important because of little research that has been conducted in this sector. It is

expected that CSFs discovered in this study will contribute significantly towards understanding

the underserved area of ERP financial system implementation. This will pragmatically aid

improvement of a process area that is in desperate need of process engineering to support

important financial functions in organizations. It is hoped that in achieving the objectives of this

study, the requirements for ERP system implementation in the financial system are demystified.

This may then serve as a springboard to improve implementation of ERP systems in specific

sector of an organization with particular emphasis on the implementation of financial system in

developing nation.

A general recommendation to management for the successful implementation of ERP that

supports financial functions is to espouse the small set of CSFs divulged in this study. Research

gap for future work include the determination of CSFs in the financial domain using a

scientifically sound methodology.

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