Accounting Information Systems (AISs) are fundamental for the recording of the accounting transactions of any company and for the preparation of financial statements, as required by the legislation on financial accounting. However, information systems are not only limited to accounting for the management of a company, but it is often necessary to implement additional information systems to manage other operational aspects such as inventory management, personnel, security, big data management for marketing and the provision of a broad corporate strategy. All these aspects, in general, in order to lead the company towards success, must be integrated with each other. Many software can manage all these aspects of management, but they do not allow integrated management and top management cannot control and reconcile all information. For this reason Enterprise resource plannings (ERPs), formed by different modules, are very common. ERPs allow the flow of information to be managed in an integrated manner using a single system, avoiding duplication, errors and loss and information. All the operations are reported systematically also and above all on the accounting module, which is the one that guides all the others. This research paper is focused on the comparison of currently most used AISs and ERPs in the UAE, also analyzing the market and the size of businesses in the area. The research highlighted the opportunities and limitations of the information systems currently available, as well as the characteristics of the companies that determined the dissemination of the programs in use.

Accounting Information Systems and ERP in the UAE: An Assessment of the Current and Future Challenges to Handle Big Data

Purpose




The study aims to explore the processes of implementing an enterprise resource planning (ERP) system in a public service organization operating in an emerging market economy, namely, the United Arab Emirates (UAE).




Design/methodology/approach




The study draws on Laughlin’s (1991) model of organizational change to highlight how the introduction of an ERP system, particularly its accounting modules, disrupted the adopting organization’s modes of thinking and its members’ practices. It uses a case study methodology. Data collection methods included semistructured interviews, documentary evidence and personal observation.




Findings




The case study findings show that despite implementation and customization problems, the organization’s employees were forced to use the ERP system. The findings also highlight how the ERP system was acted upon to mobilize the organization’s members toward a new era of information technology. However, the misfit between pre- and post-ERP system accounting practices led to some organizational members to form absorbing groups that questioned accounting-based ERP system organizational changes. The top management’s persistent desire to adopt the ERP system through forcing the organization’s employees to use the system’s modules led the organization to undergo what Laughlin (1991) calls “colonization” organizational change.




Research limitation/implications




The use of a case study methodology inherently limits the generalizability of the study’s findings. The case study was carried out over a relatively short timeframe, namely, ten months. Therefore, the use of a longitudinal case study to examine accounting-based ERP organizational change is recommended.




Practical implications




The study provides insights that can assist top management in formulating organizational change strategies. It also provides insights about emerging economies’ regulatory particularities that influence ERP system implementation.




Originality/value




The study is one of the first studies that utilizes Laughlin’s (1991) model of organizational change to examine accounting-based ERP organizational change in an emerging market economy.

ERP and organizational change: A case study examining the implementation of accounting modules

In recent times, service establishments have invested considerable resources in the implementation of Enterprise Resource. Enterprise resource planning (ERP) systems are highly complex information systems. Many ERP implementations have been classified as failures because they did not believe in the importance of the key success factors of achieving a competitive advantage. This paper has the objective of getting insight into the major Critical Success Factors (CSFs) and limitations of the ERP systems, particularly in the sector of hospitality industry, through the five-star hotels located in Egypt. A self- administered questionnaire was distributed to the directors of information technology in 140 five- star hotels. The survey instrument incorporated three sections; the first depicted demographics of the respondents, the second investigating the most critical success factors; and the third included open questions to explore the ERP limitations. The findings revealed that “Clear understanding of strategic goals” was the lowest perceived factor. While, others such as "Appropriate ERP consultants, avoidance of software changes, confirmation of finalized solutions, extensive employees’ training/education and involvement of project team members” were the highly perceived critical success factors of implementing ERP system in Egyptian hotels. There is no ERP that could cover all the hotel processes. This paper fulfils an identified need to study the most CSFs of implementing ERP system in Egyptian Hotel enterprises for managing the introduction and implementation of an ERP system with acceptable probability of success. Egyptian hotel managers can benefit from a deeper understanding of the issues related to those major CSFs. This study is considered a primary stride in understanding the ERP systems in Egyptian hotels.

	Key words: Enterprise resource planning, ERP systems, critical success factors (CSFs), hotels, Egypt.

/pdf/exploring-the-critical-success-factors-csf-andlimitations-of-4103nh5w8q.pdf

Exploring the Critical Success Factors (CSF) andLimitations of Enterprise Resource Planning (ERP) Systems: The Case of Egyptian Hotels

Successful implementation of Enterprise Resource Planning (ERP) technology has always been a subject of interest among researchers. Adoption of such system involves addressing critical success factors (CSF). Relevant literature offers limited understanding of this topic in the United Arab Emirates (UAE) context in particular. Hence, this study is undertaken to investigate what are the critical success factors for successful implementation of ERP; the results show positive association between National and Organizational factors, and successful implementation of ERP systems in the federal authorities of the UAE government.

Factotos Influencing ERPs Implementation in UAE

Despite extensive studies in the ERP literature, little empirical understanding has been reached in relation to ERP implementation experiences in developing markets, particularly in the UAE context. Derived from the notions of critical successful factors and multisite implementation,
two of widely researched areas in ERP studies, this paper thus seeks to provide practical insights about organizations’ ERP implementation experiences in the UAE setting. More specifically, it describes and contrasts critical factors and multisite implementation experiences
in two case organizations situated in the UAE. These case organizations, one being categorized as a global company and the other local, provide interesting comparison of ERP implementation because of their complementary organizational structure and business strategies. In contrast to traditional ERP frameworks’ suggestions, these case organizations’ experiences reveal that contemporary ERP implementations might be more complex than previously expected since none of these case organizations’ ERP experiences follows suggestions made by frameworks
based. Further discussion about how to better understand and examine maturing ERP technology in an increasingly globalized business environment such as the UAE is provided.

/pdf/critical-factors-and-multisite-implementation-of-erp-a-case-3t2gyrkt4c.pdf

Critical Factors and Multisite Implementation of ERP: A Case Study in the UAE

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Critical Factors and Multisite Implementation of ERP: A Case Study in the UAE