Title
Empirical evidence on the (perceived) value of information for performance measurement purpose in an erps environment Empirical evidence on the (perceived) value of information for performance measurement purpose in an erps environment
Author
Faculty/Department
Faculty of Applied Economics
Publication type
article
Publication
Subject
Economics
Source (journal)
Performance measurement and management control measuring and rewarding performance studies in managerial and financial accounting
Volume/pages
18(2008) , p. 147-175
ISSN
1479-3512
ISI
000276329900007
Carrier
E
Target language
English (eng)
Full text (Publishers DOI)
Affiliation
University of Antwerp
Abstract
This chapter investigates if and how the introduction of an Enterprise Resource Planning System (ERPS) influences the information characteristics quality, timeliness and complexity. Subsequently we analyze whether the influence of an ERPS adoption on these information characteristics has an impact on the perceived value of information available for performance measurement (PM) purposes. On the basis of the extant literature a structural model is developed which tries to capture the direct and indirect effects of the degree of ERPS adoption on the perceived value of the information available for PM.
E-info
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Handle