Empirical evidence on the (perceived) value of information for performance measurement purpose in an erps environment
Faculty of Applied Economics
Performance measurement and management control measuring and rewarding performance studies in managerial and financial accounting
, p. 147-175
University of Antwerp
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.