The influence of enterprise resource planning (ERP) systems' performance on earnings management

Wen Hsien Tsai; Kuen Chang Lee; Jau Yang Liu; Sin Jin Lin; Yu Wei Chou

doi:10.1080/17517575.2011.622414

The influence of enterprise resource planning (ERP) systems' performance on earnings management

Wen Hsien Tsai, Kuen Chang Lee, Jau Yang Liu, Sin Jin Lin, Yu Wei Chou

Department of Business Administration

Research output: Contribution to journal › Article › peer-review

28 Scopus citations

Abstract

We analyse whether there is a linkage between performance measures of enterprise resource planning (ERP) systems and earnings management. We find that earnings management decreases with the higher performance of ERP systems. The empirical result is as expected. We further analyse how the dimension of the DeLone and McLean model of information systems success affects earnings management. We find that the relationship between the performance of ERP systems and earnings management depends on System Quality after ERP implementation. The more System Quality improves, the more earnings management is reduced.

Original language	English
Pages (from-to)	491-517
Number of pages	27
Journal	Enterprise Information Systems
Volume	6
Issue number	4
DOIs	https://doi.org/10.1080/17517575.2011.622414
State	Published - Dec 2011

Keywords

DeLone and McLean model
earnings management
enterprise resource planning (ERP)
IT professionals/managers
measurement
success

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10.1080/17517575.2011.622414

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abstract = "We analyse whether there is a linkage between performance measures of enterprise resource planning (ERP) systems and earnings management. We find that earnings management decreases with the higher performance of ERP systems. The empirical result is as expected. We further analyse how the dimension of the DeLone and McLean model of information systems success affects earnings management. We find that the relationship between the performance of ERP systems and earnings management depends on System Quality after ERP implementation. The more System Quality improves, the more earnings management is reduced.",

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AU - Tsai, Wen Hsien

AU - Lee, Kuen Chang

AU - Liu, Jau Yang

AU - Lin, Sin Jin

AU - Chou, Yu Wei

N1 - Funding Information: We would like to thank the National Science Council of Taiwan for financially supporting this research under Grant No. NSC98-2410-H-008-026-MY2.

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AB - We analyse whether there is a linkage between performance measures of enterprise resource planning (ERP) systems and earnings management. We find that earnings management decreases with the higher performance of ERP systems. The empirical result is as expected. We further analyse how the dimension of the DeLone and McLean model of information systems success affects earnings management. We find that the relationship between the performance of ERP systems and earnings management depends on System Quality after ERP implementation. The more System Quality improves, the more earnings management is reduced.

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KW - earnings management

KW - enterprise resource planning (ERP)

KW - IT professionals/managers

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The influence of enterprise resource planning (ERP) systems' performance on earnings management

Abstract

Keywords

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