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

Research output: Contribution to journalArticlepeer-review

31 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 languageEnglish
Pages (from-to)491-517
Number of pages27
JournalEnterprise Information Systems
Volume6
Issue number4
DOIs
StatePublished - Dec 2011

Keywords

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

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