What is it about?

Installing an enterprise resource planning (ERP) system is only the beginning. Organizations also need to know whether the system continues to support the people who rely on it. We examined how internal auditors evaluate ERP systems after implementation, using responses from 144 professionals working in mid-sized and large companies in Greece. We focused on three aspects of ERP quality: whether the system is reliable and useful, whether it provides accurate and timely information, and whether users receive responsive and competent support. All three were positively linked to auditors’ satisfaction and their intention to continue using the ERP. Satisfaction and continued-use intentions were, in turn, associated with greater benefits for their work. Service quality had the strongest relationship with satisfaction, showing how important effective support remains after an ERP goes live.

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Why is it important?

ERP systems require substantial investment, but their success cannot be judged simply by whether implementation was completed. They must continue to create value in everyday work. Internal auditors are especially important users because they depend on ERP data and controls to assess risk, compliance, financial accuracy and organizational performance. Our findings show that technical performance alone is not enough. Reliable systems, useful information and high-quality support all influence whether auditors are satisfied and want to keep using the ERP. Organizations should therefore treat ERP success as an ongoing service: regularly evaluate the system after implementation, listen to specialist users, improve data quality and provide knowledgeable, responsive support. This can help internal auditors work more effectively and enable organizations to gain more value from their ERP investment.

Perspectives

We began this study because ERP research often concentrates on implementation or organization-level performance, while much less is known about what happens after the system is introduced and how specialist users experience it. Internal auditors offered a particularly revealing perspective because ERP systems reshape the controls, evidence and information involved in their everyday work. The result that stood out most was the importance of service quality. Responsive and reliable support from the information systems function had a stronger relationship with satisfaction than either system or information quality. System quality was the strongest quality-related predictor of continued use, while continued-use intention had the largest direct relationship with perceived benefits. For us, the broader message is clear: ERP success is not a one-off technical achievement. It depends on an ongoing relationship between the system, the support team and the professionals who use both to carry out critical organizational responsibilities.

Dr. Xenia J. Mamakou
Athens University of Economics and Business

Read the Original

This page is a summary of: Post-implementation evaluation of enterprise resource planning (ERP) systems: an internal auditors’ perspective, Journal of Systems and Information Technology, July 2024, Emerald,
DOI: 10.1108/jsit-11-2023-0264.
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