Enterprise resource planning systems: Comparing firm performance of adopters and nonadopters

International Journal of Accounting Information Systems

Volumn 4, Issue 3, 2003, Pages 165-184

  Hunton, James E ^a   Lippincott, Barbara ^b   Reck, Jacqueline L ^b  

^a BENTLEY COLLEGE   (United States)

^b UNIVERSITY OF SOUTH FLORIDA   (United States)

Author keywords

Enterprise resource planning, ERP; Firm performance; Longitudinal study; Productivity paradox

Indexed keywords

EID: 0043210675     PISSN: 14670895     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1467-0895(03)00008-3     Document Type: Article

References (42)

1. Balakrishnan R. Linsmeier T.J. Venkatachalam M. Financial benefits from JIT adoption: effects of customer concentration and cost structure Account. Rev. 1 2 1996 183-205
2. Barber B.M. Lyon J.D. Detecting abnormal operating performance: the empirical power and specification of test statistics J. Financ. Econ. 41 3 1996 359-399
3. Barron O.E. Kile C.O. O'Keefe T.B. MD&A quality as measured by the SEC and analysts earnings forecasts Contemp. Account. Res. 16 1 1999 75-109
4. Barua A. Kriebel C.H. Mukhopadhyay T. Information technologies and business value: an analytic and empirical investigation Inf. Syst. Res. 6 1 1995 3-23
5. Belsley D.A. Kuh E. Welsch R.E. Regression diagnostics: identifying influential data and sources of collinearity 1980 Wiley New York
6. Bharadwaj A.S. A resource-based perspective on information technology capability and firm performance: an empirical investigation MIS Quart. 24 1 2000 169-196
7. Brakely H.H. What makes ERP effective? Manuf. Syst. 17 3 1999 120+
8. Cooke D.P. Peterson W.J. SAP implementation: strategies and results 1998 The Conference Board New York (NY)
9. Davenport T. Putting the enterprise into the enterprise system Harv. Bus. Rev. 76 4 2000 121-131
10. Dos Santos B. Peffers K. Mauer D.C. The impact of information technology investment announcements on the market Inf. Syst. Res. 4 1993 1-23
11. Drucker P.F. The coming of the new organization Harv. Bus. Rev. 66 1 1988 45-53
12. Eliashberg J. Chatterjee R. Analytical models of competition with implications for marketing issues, findings, and outlook J. Mark. Res. 22 August 1985 283-296
13. Eliashberg J. Chatterjee R. Stochastic issues in modeling the innovation diffusion process In Mahajan V. Wind Y. (Eds.), Innovation diffusion models of new product acceptance 1986 151-199 Ballinger Press Cambridge (MA)
14. Eliashberg J. Jeuland A.P. The impact of competitive entry in a developing market upon dynamic pricing strategies Mark. Sci. 5 1 1986 20-37
15. Grover V. Teng J. Segars A.H. Fielder K. The influence of information technology diffusion and business process change on perceived productivity: the IS executive's perspective Inf. Manage. 34 3 1998 141-159
16. Harris D.H. Organizational linkages: understanding the productivity paradox 1994 National Academy Press Washington (DC)
17. Hayes D.C. Hunton J.E. Reck J.L. Market reaction to ERP implementation announcements J. Inf. Syst. 15 1 2001 3-18
18. Hayn C. The information content of losses J. Account. Econ. 20 1995 125-153
19. Hitt L.M. Brynjolfsson E. Productivity, business profitability, and consumer surplus: three different measures of information technology value MIS Q. 20 2 1996 121-142
20. Huber G.P. A theory of the effects of advanced information technologies on organizational design, intelligence, and decision making Acad. Manage. Rev. 15 1 1990 47-71
21. Huff P.L. Harper R.M.Jr. Eikner A.E. Are there differences in liquidity and solvency measures based on company size? Am. Bus. Rev. 17 2 1999 96-106
22. Hunton J.E. McEwen R.A. Wier B. Analysts' reactions to ERP announcements J. Inf. Syst. 2003 [submitted for publication]
23. Khurana I. Lippincott B. Restructuring and firm value: the effects of firm profitability and restructuring purpose J. Bus. Finance Account. 27 9 2000 1107-1131
24. Koch C. The integration nightmare: sounding the alarm CIO Mag. November 15 1996 6-10
25. Mabert V.A. Soni A. Venketaramanan M.A. Enterprise resource planning survey of U.S. manufacturing firms Prod. Inventory Manage. J. 2000 52-58 [second quarter]
26. Mahmood M.A. Mann G.J. Measuring the organizational impact of information technology investment: an exploratory study J. Manage. Inf. Syst. 10 1 1993 97-122
27. Miller G.S. Skinner D.J. Determinants of the valuation allowance for deferred tax assets under SFAS No. 109 Account. Rev. 73 2 1998 213-233
28. Neter J. Wasserman W. Kutner M.H. Applied linear statistical models 1990 Irwin Homewood (IL)
29. O'Leary D. Enterprise resource planning systems: systems, life cycle, electronic commerce, and risk 2000 Cambridge Univ. Press Cambridge (MA)
30. Peffers K. Dos Santos B.L. Performance effects of innovative IT applications over time IEEE Trans. Eng. Manage. 43 4 1996 381-392
31. Pinsonneault A. Information technology and the nature of managerial work: from productivity paradox to the Icarus Paradox MIS Q. 22 3 1998 287-311
32. Poston R. Grabski S. Financial impacts of enterprise resource planning implementations Int. J. Account. Inf. Syst. 2 2001 271-294
33. Robertson T.S. Gatignon H. Competitive effects on technology diffusion J. Mark. 50 3 1986 1-12
34. Schaeffer C. Performance measurement IIE Solut. 28 3 1996 20-27
35. Sharma S. Durand R.M. Gur-Arie O. Identification and analysis of moderator variables J. Mark. Res. 18 August 1981 291-300
36. Skousen K.F. Stice E.K. Stice J.D. Intermediate Accounting 13th ed. 1998 South-Western College Publishing Cincinnati (OH)
37. Stedman C. Survey: ERP costs more than measurable ROI Computerworld 33 14 1999 6
38. Stein T. Drinking in enterprise resource returns Informationweek 679 Apr. 27 1998 72-75
39. Vaughan J. Enterprise applications Software Mag. 16 5 1996 67-72
40. Wah L. Give ERP a chance Manage. Rev. Mar. 2000 20-24
41. Weill P. The relationship between investment in information technology and firm performance: a study of the valve manufacturing sector Inf. Syst. Res. 3 4 1992 307-333
42. White H. A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity Econometrica 48 1980 817-838