Many quantitative and qualitative studies have been conducted in various countries for the Enterprise Resource Planning (ERP) implementation in the Large Enterprise (LEs) as well as for Small and Medium-size Enterprises (SMEs) to capture the full benefits of ERP systems; still there is a lack of survey instrument for identification of the Critical Failure Factors (CFFs) that contribute in the failure of ERP implementation at Indian SMEs. This paper develops an ERP implementation failure survey instrument (questionnaire) by identifying twenty CFFs for the failure of ERP implementation at Indian SMEs that fill the gap of missing survey instrument to explore the CFFs for the failure of ERP implementation at Indian SMEs; it has a broader and more holistic focus. It proposes a framework in terms of one scenario in order to explore the 20 CFFs that determine the failure of ERP implementation at Indian SMEs. A quantitative survey based method was used to collect the data from the Indian ERP consultants (respondents). The data collected were analyzed using statistical techniques. The main purpose of this questionnaire is to get the opinion of respondents in order to explore the CFFs for the failure of ERP implementation at Indian SMEs. It contains 20 survey items. Respondents are required to response on each item (statement) on a likert five point scale of agreement and disagreement. Whole questionnaire is divided in to five parts Cover Letter, General Proforma, Conceptual Framework, Survey Items and One open ended question supported by thank you letter. Findings are discussed for the future work to bridge the current literature gap and provide practical advice for both ERP academics and practitioners.
This is the thesis extract of the PhD research on Lean Vs ERP study in India . Research brings out Enablers and Inhibitors of ERP for Lean deliverables.
Interpretive Structural Modeling based analysis for Critical Failure Factors ...IRJET Journal
This document summarizes a study that used Interpretive Structural Modeling (ISM) to analyze the relationships between 13 critical failure factors (CFFs) that can influence the failure of Enterprise Resource Planning (ERP) system implementations. Data was collected from experts at a footwear manufacturing company that previously failed in an ERP implementation. The ISM methodology included creating a structural self-interaction matrix to identify relationships between CFFs, developing an initial and final reachability matrix, and partitioning factors into levels. The results identified "wrong ERP product selection," "ineffective implementation team," and "inappropriate business model" as the strongest CFFs based on their driving power and dependence.
This document summarizes research on failure factors of ERP (enterprise resource planning) projects in Iranian manufacturing industries. Through interviews with ERP experts and a questionnaire sent to IT, operations, and production employees, the researchers identified the most significant failure factors. The top four factors were lack of sufficient training, lack of management support, lack of financial support, and employee resistance to change. Less than 40% saw lack of experience as a major factor. Most respondents felt that training could help overcome inexperience. The researchers concluded these human and organizational factors were more important causes of ERP project failures in Iran than technical complications.
Boo young chung, university of maryland, college park. civil engineering an a...yonghsun
This dissertation analyzes success and failure factors for ERP systems implementations in engineering and construction firms. It aims to identify critical factors that need to be considered to ensure ERP success. The research developed a conceptual ERP success model based on technology acceptance, IS success, and project management theories. A survey was designed and administered, with responses from the U.S., Korea, and other countries. Data analysis identified relationships between success factors and indicators. The research found key factors that impact perceived usefulness, use, benefits, and project success. It also identified some differences between the U.S. and Korean samples. The findings can help firms understand critical factors for successful ERP implementations.
This document provides examples of how data analytics can be used for internal auditing purposes. It discusses using data analytics to:
1) Automate existing journal entry and employee expense testing through the use of scripts in audit software.
2) Create additional automated testing routines as part of continuous controls monitoring, including identifying duplicates, fraudulent patterns, and high-risk journal entries.
3) Perform analyses of journal entry and employee expense data such as general data overviews, population analyses to identify anomalies, and testing of specific expense types or journal accounts deemed high-risk.
Estimation of Beta values of Indian power generation projectsPremier Publishers
This document discusses the development of a fuzzy logic-based tool for assessing systematic risk in Indian power generation projects. It aims to estimate "Beta" values, a measure of a project's volatility relative to the market, by analyzing various financial factors like debt-equity ratio, profit margins, sales growth, and more. The tool incorporates both quantitative data and qualitative assessments from experts to provide a flexible means of systematic risk analysis. The document reviews previous literature establishing links between accounting/financial indicators and systematic risk. It then proposes a model to estimate Beta values based on a project's estimated systematic risk factor and various financial metrics.
The document provides guidelines and examples for rating audits. It includes five rating levels - Good, Satisfactory, Requires Improvement, Unsatisfactory, and Concurrence/Nonconcurrence. Sample 1 provides detailed descriptions of each rating level and examples of how to rate audits of internal controls, operations, and accounting records based on an audit rating grid. Sample 2 defines five audit report ratings on a scale from Strong to Unsatisfactory based on the effectiveness of risk management practices.
The document provides guidelines for internal audit ratings on a scale of Good to Unsatisfactory. It also includes samples of internal audit rating guides that define ratings on scales such as Strong to Critical. The guides provide attributes for each rating to determine where an audit falls based on the presence of issues, effectiveness of controls, and actions required to remedy weaknesses.
This is the thesis extract of the PhD research on Lean Vs ERP study in India . Research brings out Enablers and Inhibitors of ERP for Lean deliverables.
Interpretive Structural Modeling based analysis for Critical Failure Factors ...IRJET Journal
This document summarizes a study that used Interpretive Structural Modeling (ISM) to analyze the relationships between 13 critical failure factors (CFFs) that can influence the failure of Enterprise Resource Planning (ERP) system implementations. Data was collected from experts at a footwear manufacturing company that previously failed in an ERP implementation. The ISM methodology included creating a structural self-interaction matrix to identify relationships between CFFs, developing an initial and final reachability matrix, and partitioning factors into levels. The results identified "wrong ERP product selection," "ineffective implementation team," and "inappropriate business model" as the strongest CFFs based on their driving power and dependence.
This document summarizes research on failure factors of ERP (enterprise resource planning) projects in Iranian manufacturing industries. Through interviews with ERP experts and a questionnaire sent to IT, operations, and production employees, the researchers identified the most significant failure factors. The top four factors were lack of sufficient training, lack of management support, lack of financial support, and employee resistance to change. Less than 40% saw lack of experience as a major factor. Most respondents felt that training could help overcome inexperience. The researchers concluded these human and organizational factors were more important causes of ERP project failures in Iran than technical complications.
Boo young chung, university of maryland, college park. civil engineering an a...yonghsun
This dissertation analyzes success and failure factors for ERP systems implementations in engineering and construction firms. It aims to identify critical factors that need to be considered to ensure ERP success. The research developed a conceptual ERP success model based on technology acceptance, IS success, and project management theories. A survey was designed and administered, with responses from the U.S., Korea, and other countries. Data analysis identified relationships between success factors and indicators. The research found key factors that impact perceived usefulness, use, benefits, and project success. It also identified some differences between the U.S. and Korean samples. The findings can help firms understand critical factors for successful ERP implementations.
This document provides examples of how data analytics can be used for internal auditing purposes. It discusses using data analytics to:
1) Automate existing journal entry and employee expense testing through the use of scripts in audit software.
2) Create additional automated testing routines as part of continuous controls monitoring, including identifying duplicates, fraudulent patterns, and high-risk journal entries.
3) Perform analyses of journal entry and employee expense data such as general data overviews, population analyses to identify anomalies, and testing of specific expense types or journal accounts deemed high-risk.
Estimation of Beta values of Indian power generation projectsPremier Publishers
This document discusses the development of a fuzzy logic-based tool for assessing systematic risk in Indian power generation projects. It aims to estimate "Beta" values, a measure of a project's volatility relative to the market, by analyzing various financial factors like debt-equity ratio, profit margins, sales growth, and more. The tool incorporates both quantitative data and qualitative assessments from experts to provide a flexible means of systematic risk analysis. The document reviews previous literature establishing links between accounting/financial indicators and systematic risk. It then proposes a model to estimate Beta values based on a project's estimated systematic risk factor and various financial metrics.
The document provides guidelines and examples for rating audits. It includes five rating levels - Good, Satisfactory, Requires Improvement, Unsatisfactory, and Concurrence/Nonconcurrence. Sample 1 provides detailed descriptions of each rating level and examples of how to rate audits of internal controls, operations, and accounting records based on an audit rating grid. Sample 2 defines five audit report ratings on a scale from Strong to Unsatisfactory based on the effectiveness of risk management practices.
The document provides guidelines for internal audit ratings on a scale of Good to Unsatisfactory. It also includes samples of internal audit rating guides that define ratings on scales such as Strong to Critical. The guides provide attributes for each rating to determine where an audit falls based on the presence of issues, effectiveness of controls, and actions required to remedy weaknesses.
› Benefits associated with Epicor ERP — $3,826,700. The Organization experienced productivity improvements and cost avoidance over five years through Epicor's various suites, including: financial management ($602,500), supply chain ($861,900), production management ($374,300), planning and scheduling ($185,300), sales management ($775,000), governance ($567,200), and business architecture ($460,600).
› Costs associated with Epicor ERP — $1,884,500. The Organization incurred costs over five years for implementation ($350,000), hardware ($100,000), Epicor software/services ($373,100), and ongoing management ($1,061,400
Integrating Data Analytics into a Risk-Based Audit PlanCaseWare IDEA
Presented at a IIA Chapter Meeting.
Although most would agree that internal audit provides an assurance function, it can also be a value-added service. One such value is identifying areas of improvement. This presentation looks at how data analytics can be used within the audit process including risk and controls assessment.
SLIDESHARE: www.slideshare.net/CaseWare_Analytics
WEBSITE: www.casewareanalytics.com
BLOG: www.casewareanalytics.com/blog
TWITTER: www.twitter.com/CW_Analytic
ENHANCED DECISION SUPPORT SYSTEM FOR PORTFOLIO MANAGEMENT USING FINANCIAL IND...ijbiss
In many cases, financial indicators are used for market analysis and to forecast the future of stock prices.
Due to the high complexity of the stock market, determining which indicators should be used and the
reliability of their outcomes have always been a challenge. In this article, a hybrid approach in the form of
a decision support system is being introduced that offers the best suggestions in buying and selling stocks.
This system will help an investor to identify the best portfolio of stocks using a series of financial
indicators. These indices act as a model that forecast the future price of a stock by examining its activities
and status in the past. Therefore, using a combination of the indices enables us to make decisions with
more certainty. Proficiency of this system has been evaluated through the collection of data from the stock
market in Iran from 2001 through 2011. The results show that the use of indices and their combination
have led to the decision support system to produce suggestions with very high precisions.
Prediction of Corporate Bankruptcy using Machine Learning Techniques Shantanu Deshpande
Aim is to build a classification model to predict whether company will become bankrupt or not using financial ratios of Polish companies. Applied various machine learning models like Random Forest, KNN, AdaBoost & Decision Tree with pre-processing techniques like SMOTE-ENN (to deal with class imbalance) & feature selection (for identifying ) and trained on Polish Bankruptcy dataset with prediction accuracy of 89%.
Mtm4 white paper industry analysis (featuring the 5 forces)IntelCollab.com
This document provides an overview of Michael Porter's five forces industry analysis framework. It describes the five competitive forces that shape industry competition and profitability - threat of new entrants, threat of substitutes, bargaining power of suppliers, bargaining power of buyers, and competitive rivalry. The document outlines how to apply the five forces analysis to understand an industry's structure and attractiveness. Analysts are advised to define the industry properly, assess each force individually, and consider the aggregate impact to determine profitability.
This document summarizes a study conducted on employees of Infosys Ltd. to understand the relationship between job satisfaction, intent to quit, and other organizational behavior factors. A survey was administered to 26 Infosys employees, measuring variables like procedural justice, distributive justice, leader-member exchange, trust in organization, conscientiousness, organizational citizenship behavior, and ethical leadership. Regression analysis and hypothesis testing were used to analyze the data. The analysis found job satisfaction was positively related to the other factors, and up to 72% of variation in job satisfaction could be explained by these factors. Intent to quit was also positively related to the factors but up to 50% of its variation was explained. The study aims to help Inf
Issue analysis aids strategic intelligence efforts by helping companies anticipate changes in their external environments and shape public policy. It involves identifying issues, analyzing them based on factors like impact and probability, and selecting issues for action. Key steps are issue identification through methods like media scanning, assessment using matrices to evaluate impact and probability, and selecting a response strategy like altering behavior, contesting the issue, or ignoring it. Issue analysis supports decision-making by prioritizing issues and recommending where to focus resources.
International Refereed Journal of Engineering and Science (IRJES)irjes
International Refereed Journal of Engineering and Science (IRJES) is a leading international journal for publication of new ideas, the state of the art research results and fundamental advances in all aspects of Engineering and Science. IRJES is a open access, peer reviewed international journal with a primary objective to provide the academic community and industry for the submission of half of original research and applications
This document summarizes a study that examined the impact of enterprise resource planning (ERP) system adoption on firm performance over a 3-year period. The study compared the financial performance of 63 firms that adopted ERP systems to peer firms in the same industries that did not adopt ERP. The study found that firms adopting ERP systems had significantly better return on assets, return on investment, and asset turnover compared to non-adopting firms over the 3-year period. Interestingly, the financial performance of ERP adopting firms remained steady while the performance of non-adopting firms declined over time. The study also found an interaction between firm size and financial health for ERP adopters, with smaller healthier firms experiencing greater performance improvements than
This document discusses identifying feedback loops in technological policy implementation using a system dynamics approach. It presents three feedback loops related to technology policy:
1) A basic intervention model with a negative feedback loop to address performance gaps. Simulations show this leads to oscillations over time.
2) Adding technology as an intervention creates a new feedback loop, increasing delays and periodicity in the model.
3) Considering adoption of technology in industry adds a positive feedback loop as more adoption improves performance and increases pressure on non-adopters to adopt. Simulation results are sensitive to the initial number of adopters.
The Role of External Auditing in Reducing Creative Accounting PracticesIJAEMSJORNAL
Concerning the auditor's independence, the ongoing debate in the literature is about how to balance the obligations and requirements faced by the auditor in the course of his audit duties with the related provision in place that authorizes additional non-audit services to be provided to the audited clients. Facing the audit profession today, ethical violations that have reduced the audit results in the aftermath of recent financial scandals, where it has already been proven that the world's leading auditing firms were involved in the financial corruption scandals, are the primary challenges auditors will face. The current study aimed to examine external auditingas a determining factor in influencing creative cost accounting. For this reason, the researchers used three different dimensions of external auditing to enable the study to measure creative cost accounting, first type of external auditing was general standard, second type of external auditing was fieldwork standard, third type of external auditing was reporting standard. The study consists of three independent variables (general standard, fieldwork standard, and reporting standard) and creative cost accounting as dependent variable. The present research applied quantitative research method via adapting questionnaire from academic sources. A random sampling technique was used, where all participants had equal chances of being selected for the sample. The researchers distributed 130 questionnaires, only 125 questionnaires were received and from 125 questionnaires only 117 questionnaires were completed properly. The findings showed that general standard has significant positive influence on creative cost accounting at 5% level. The results show that fieldwork standard has significant positive influence on creative cost accounting at 5% level. The results show that reporting standard has significant positive influence on creative cost accounting at 5% level. Moreover, all beta value is higher than .001. All models have very high adjusted R2 (.711, .671, .736, .644, and .723 respectively) indicating the ability of the models explaining the variation of creative cost accounting due to variation of independent variables is very high. The F-value shows that the explanatory variables are jointly statistically significant in the model and the Durbin-Watson (DW) statistics reveals that there is autocorrelation in the models.
Originally a webcast given by Protiviti expert Jim DeLoach, this presentation focuses on key changes in the COSO 2013 framework, with its implications for SOX compliance. This presentation is also available on the FEI website at
http://www.financialexecutives.org/eweb/upload/fei/events/replay/tc_131017/
An Approach to Identify Failure Factors of Enterprise Application Implementat...ijmvsc
This document summarizes a research paper that aims to identify critical failure factors for implementing enterprise applications, specifically ERP systems, in Indian micro enterprises. The paper conducts a literature review on past ERP implementation failures in various contexts. While many studies have looked at critical success factors, few have comprehensively examined critical failure factors, especially for Indian micro enterprises. The researchers compiled literature and analyzed ERP failure factors to empirically assess the most important challenges from the perspective of Indian small and medium businesses. The goal is to understand these failure factors so they can be addressed to increase the likelihood of successful ERP implementations.
2018 Val Act: Session 22 - Material weaknessAlex Hovi
Avoiding the material weakness: Case studies in developing effective controls.
Originally presented by Melanie Dunn and Mark Spong at the 2018 Valuation Actuary Symposium.
The document discusses occupational safety and health in the workplace. It covers federal safety legislation including the Occupational Safety and Health Act which established OSHA, NIOSH, and OSHRC. OSHA enforces health and safety standards through inspections and works with businesses to improve safety. The document also discusses management's role in safety, common workplace safety issues, violence in the workplace, and employee fitness programs.
IRJET- Identification of Critical Factors Affecting Infrastructure Projec...IRJET Journal
This document identifies and analyzes critical factors affecting the performance of infrastructure projects in India. It conducted a literature review to identify potential factors and designed a survey questionnaire to collect data from construction professionals. The survey found that cost overruns, delays in work completion, and improper project planning were the most important factors negatively impacting infrastructure project performance in India. The study aims to help improve infrastructure project outcomes by better understanding the key dependencies and bottlenecks.
This document provides a quiz with 69 multiple choice questions about staffing processes, policies, metrics, and legal compliance. Some key topics covered include the centralization of staffing functions, integration of HRIS systems, outsourcing of HR activities, evaluation of staffing processes, and legal record keeping/reporting requirements.
Manufacturing is a key infrastructure element needed for smooth operations of any
countries economy. Indian manufacturing sector is currently in the development stage
that changes quickly and change the way they operate in the past. Enterprise Resource
Planning provides one of the most significant factors or contributing factors to the
integrated environment utility. The success of ERP implementation depends on some key
convention factors, often referred to as CSF (Critical Success Factors). Some of these
factors do not matter what the business area or domain is, it is common, but some of this
factors are definitely the industry related specific factor in nature. The current research
study is based on the search for such kind of industries, namely (manufacturing industry
and distribution operations) specifically for the accomplishment of ERP implementation.
ERP Implementation Success Factors in Saudi ArabiaCSCJournals
A review of the literature on successful implementation of ERP reveals that there are many case studies undertaken by researches, but very few have empirically examined the success factors of ERP implementation. While most of those empirical studies were undertaken in Western countries, very few had examined the implementations in Middle Eastern countries and none in Saudi Arabia. Factors and challenges of ERP implementation in developing countries differ from those of Western countries. Hence a gap in the literature that examines Middle Eastern countries exists. This study is motivated to fill such gap by going beyond case study and boundaries of Western counties to empirically examine the determinants of successful ERP implementation in Saudi Arabia. The main purpose of this study is to examine the influence of some critical factors on successful implementation of ERP.
IDENTIFYING VIABILITY PARAMETERS OF ERP SOFTWARE FOR CONSTRUCTION COMPANIES I...IRJET Journal
The document discusses identifying viability parameters for implementing enterprise resource planning (ERP) software in construction companies in Ahmedabad, India. It conducted interviews with industry experts and a literature review to identify 25 viability parameters related to organizations, ERP software, and costs. A questionnaire was distributed to rate the importance of each parameter. The responses were analyzed using relative importance index and factor analysis methods to rank the parameters. The top parameters from each analysis were user-friendliness, acceptance of new technology, and availability of data from relative importance index. Factor analysis identified geographic spread, organizational strength, acceptance of new technology, maintenance cost, ERP software applicability, and software competency as most important. The significant viability parameters can help construction companies assess E
New surveys tell us how firms "live" an ERP implementation, what are the cost, implications, results, success or failures of implementing an ERP.
Also several key success factors are defined and tell us how to successfully implement an ERPs throughout the organization.
› Benefits associated with Epicor ERP — $3,826,700. The Organization experienced productivity improvements and cost avoidance over five years through Epicor's various suites, including: financial management ($602,500), supply chain ($861,900), production management ($374,300), planning and scheduling ($185,300), sales management ($775,000), governance ($567,200), and business architecture ($460,600).
› Costs associated with Epicor ERP — $1,884,500. The Organization incurred costs over five years for implementation ($350,000), hardware ($100,000), Epicor software/services ($373,100), and ongoing management ($1,061,400
Integrating Data Analytics into a Risk-Based Audit PlanCaseWare IDEA
Presented at a IIA Chapter Meeting.
Although most would agree that internal audit provides an assurance function, it can also be a value-added service. One such value is identifying areas of improvement. This presentation looks at how data analytics can be used within the audit process including risk and controls assessment.
SLIDESHARE: www.slideshare.net/CaseWare_Analytics
WEBSITE: www.casewareanalytics.com
BLOG: www.casewareanalytics.com/blog
TWITTER: www.twitter.com/CW_Analytic
ENHANCED DECISION SUPPORT SYSTEM FOR PORTFOLIO MANAGEMENT USING FINANCIAL IND...ijbiss
In many cases, financial indicators are used for market analysis and to forecast the future of stock prices.
Due to the high complexity of the stock market, determining which indicators should be used and the
reliability of their outcomes have always been a challenge. In this article, a hybrid approach in the form of
a decision support system is being introduced that offers the best suggestions in buying and selling stocks.
This system will help an investor to identify the best portfolio of stocks using a series of financial
indicators. These indices act as a model that forecast the future price of a stock by examining its activities
and status in the past. Therefore, using a combination of the indices enables us to make decisions with
more certainty. Proficiency of this system has been evaluated through the collection of data from the stock
market in Iran from 2001 through 2011. The results show that the use of indices and their combination
have led to the decision support system to produce suggestions with very high precisions.
Prediction of Corporate Bankruptcy using Machine Learning Techniques Shantanu Deshpande
Aim is to build a classification model to predict whether company will become bankrupt or not using financial ratios of Polish companies. Applied various machine learning models like Random Forest, KNN, AdaBoost & Decision Tree with pre-processing techniques like SMOTE-ENN (to deal with class imbalance) & feature selection (for identifying ) and trained on Polish Bankruptcy dataset with prediction accuracy of 89%.
Mtm4 white paper industry analysis (featuring the 5 forces)IntelCollab.com
This document provides an overview of Michael Porter's five forces industry analysis framework. It describes the five competitive forces that shape industry competition and profitability - threat of new entrants, threat of substitutes, bargaining power of suppliers, bargaining power of buyers, and competitive rivalry. The document outlines how to apply the five forces analysis to understand an industry's structure and attractiveness. Analysts are advised to define the industry properly, assess each force individually, and consider the aggregate impact to determine profitability.
This document summarizes a study conducted on employees of Infosys Ltd. to understand the relationship between job satisfaction, intent to quit, and other organizational behavior factors. A survey was administered to 26 Infosys employees, measuring variables like procedural justice, distributive justice, leader-member exchange, trust in organization, conscientiousness, organizational citizenship behavior, and ethical leadership. Regression analysis and hypothesis testing were used to analyze the data. The analysis found job satisfaction was positively related to the other factors, and up to 72% of variation in job satisfaction could be explained by these factors. Intent to quit was also positively related to the factors but up to 50% of its variation was explained. The study aims to help Inf
Issue analysis aids strategic intelligence efforts by helping companies anticipate changes in their external environments and shape public policy. It involves identifying issues, analyzing them based on factors like impact and probability, and selecting issues for action. Key steps are issue identification through methods like media scanning, assessment using matrices to evaluate impact and probability, and selecting a response strategy like altering behavior, contesting the issue, or ignoring it. Issue analysis supports decision-making by prioritizing issues and recommending where to focus resources.
International Refereed Journal of Engineering and Science (IRJES)irjes
International Refereed Journal of Engineering and Science (IRJES) is a leading international journal for publication of new ideas, the state of the art research results and fundamental advances in all aspects of Engineering and Science. IRJES is a open access, peer reviewed international journal with a primary objective to provide the academic community and industry for the submission of half of original research and applications
This document summarizes a study that examined the impact of enterprise resource planning (ERP) system adoption on firm performance over a 3-year period. The study compared the financial performance of 63 firms that adopted ERP systems to peer firms in the same industries that did not adopt ERP. The study found that firms adopting ERP systems had significantly better return on assets, return on investment, and asset turnover compared to non-adopting firms over the 3-year period. Interestingly, the financial performance of ERP adopting firms remained steady while the performance of non-adopting firms declined over time. The study also found an interaction between firm size and financial health for ERP adopters, with smaller healthier firms experiencing greater performance improvements than
This document discusses identifying feedback loops in technological policy implementation using a system dynamics approach. It presents three feedback loops related to technology policy:
1) A basic intervention model with a negative feedback loop to address performance gaps. Simulations show this leads to oscillations over time.
2) Adding technology as an intervention creates a new feedback loop, increasing delays and periodicity in the model.
3) Considering adoption of technology in industry adds a positive feedback loop as more adoption improves performance and increases pressure on non-adopters to adopt. Simulation results are sensitive to the initial number of adopters.
The Role of External Auditing in Reducing Creative Accounting PracticesIJAEMSJORNAL
Concerning the auditor's independence, the ongoing debate in the literature is about how to balance the obligations and requirements faced by the auditor in the course of his audit duties with the related provision in place that authorizes additional non-audit services to be provided to the audited clients. Facing the audit profession today, ethical violations that have reduced the audit results in the aftermath of recent financial scandals, where it has already been proven that the world's leading auditing firms were involved in the financial corruption scandals, are the primary challenges auditors will face. The current study aimed to examine external auditingas a determining factor in influencing creative cost accounting. For this reason, the researchers used three different dimensions of external auditing to enable the study to measure creative cost accounting, first type of external auditing was general standard, second type of external auditing was fieldwork standard, third type of external auditing was reporting standard. The study consists of three independent variables (general standard, fieldwork standard, and reporting standard) and creative cost accounting as dependent variable. The present research applied quantitative research method via adapting questionnaire from academic sources. A random sampling technique was used, where all participants had equal chances of being selected for the sample. The researchers distributed 130 questionnaires, only 125 questionnaires were received and from 125 questionnaires only 117 questionnaires were completed properly. The findings showed that general standard has significant positive influence on creative cost accounting at 5% level. The results show that fieldwork standard has significant positive influence on creative cost accounting at 5% level. The results show that reporting standard has significant positive influence on creative cost accounting at 5% level. Moreover, all beta value is higher than .001. All models have very high adjusted R2 (.711, .671, .736, .644, and .723 respectively) indicating the ability of the models explaining the variation of creative cost accounting due to variation of independent variables is very high. The F-value shows that the explanatory variables are jointly statistically significant in the model and the Durbin-Watson (DW) statistics reveals that there is autocorrelation in the models.
Originally a webcast given by Protiviti expert Jim DeLoach, this presentation focuses on key changes in the COSO 2013 framework, with its implications for SOX compliance. This presentation is also available on the FEI website at
http://www.financialexecutives.org/eweb/upload/fei/events/replay/tc_131017/
An Approach to Identify Failure Factors of Enterprise Application Implementat...ijmvsc
This document summarizes a research paper that aims to identify critical failure factors for implementing enterprise applications, specifically ERP systems, in Indian micro enterprises. The paper conducts a literature review on past ERP implementation failures in various contexts. While many studies have looked at critical success factors, few have comprehensively examined critical failure factors, especially for Indian micro enterprises. The researchers compiled literature and analyzed ERP failure factors to empirically assess the most important challenges from the perspective of Indian small and medium businesses. The goal is to understand these failure factors so they can be addressed to increase the likelihood of successful ERP implementations.
2018 Val Act: Session 22 - Material weaknessAlex Hovi
Avoiding the material weakness: Case studies in developing effective controls.
Originally presented by Melanie Dunn and Mark Spong at the 2018 Valuation Actuary Symposium.
The document discusses occupational safety and health in the workplace. It covers federal safety legislation including the Occupational Safety and Health Act which established OSHA, NIOSH, and OSHRC. OSHA enforces health and safety standards through inspections and works with businesses to improve safety. The document also discusses management's role in safety, common workplace safety issues, violence in the workplace, and employee fitness programs.
IRJET- Identification of Critical Factors Affecting Infrastructure Projec...IRJET Journal
This document identifies and analyzes critical factors affecting the performance of infrastructure projects in India. It conducted a literature review to identify potential factors and designed a survey questionnaire to collect data from construction professionals. The survey found that cost overruns, delays in work completion, and improper project planning were the most important factors negatively impacting infrastructure project performance in India. The study aims to help improve infrastructure project outcomes by better understanding the key dependencies and bottlenecks.
This document provides a quiz with 69 multiple choice questions about staffing processes, policies, metrics, and legal compliance. Some key topics covered include the centralization of staffing functions, integration of HRIS systems, outsourcing of HR activities, evaluation of staffing processes, and legal record keeping/reporting requirements.
Manufacturing is a key infrastructure element needed for smooth operations of any
countries economy. Indian manufacturing sector is currently in the development stage
that changes quickly and change the way they operate in the past. Enterprise Resource
Planning provides one of the most significant factors or contributing factors to the
integrated environment utility. The success of ERP implementation depends on some key
convention factors, often referred to as CSF (Critical Success Factors). Some of these
factors do not matter what the business area or domain is, it is common, but some of this
factors are definitely the industry related specific factor in nature. The current research
study is based on the search for such kind of industries, namely (manufacturing industry
and distribution operations) specifically for the accomplishment of ERP implementation.
ERP Implementation Success Factors in Saudi ArabiaCSCJournals
A review of the literature on successful implementation of ERP reveals that there are many case studies undertaken by researches, but very few have empirically examined the success factors of ERP implementation. While most of those empirical studies were undertaken in Western countries, very few had examined the implementations in Middle Eastern countries and none in Saudi Arabia. Factors and challenges of ERP implementation in developing countries differ from those of Western countries. Hence a gap in the literature that examines Middle Eastern countries exists. This study is motivated to fill such gap by going beyond case study and boundaries of Western counties to empirically examine the determinants of successful ERP implementation in Saudi Arabia. The main purpose of this study is to examine the influence of some critical factors on successful implementation of ERP.
IDENTIFYING VIABILITY PARAMETERS OF ERP SOFTWARE FOR CONSTRUCTION COMPANIES I...IRJET Journal
The document discusses identifying viability parameters for implementing enterprise resource planning (ERP) software in construction companies in Ahmedabad, India. It conducted interviews with industry experts and a literature review to identify 25 viability parameters related to organizations, ERP software, and costs. A questionnaire was distributed to rate the importance of each parameter. The responses were analyzed using relative importance index and factor analysis methods to rank the parameters. The top parameters from each analysis were user-friendliness, acceptance of new technology, and availability of data from relative importance index. Factor analysis identified geographic spread, organizational strength, acceptance of new technology, maintenance cost, ERP software applicability, and software competency as most important. The significant viability parameters can help construction companies assess E
New surveys tell us how firms "live" an ERP implementation, what are the cost, implications, results, success or failures of implementing an ERP.
Also several key success factors are defined and tell us how to successfully implement an ERPs throughout the organization.
An Empirical Investigation Of Factors Affecting ERP ImpactLisa Muthukumar
This document discusses factors affecting the impact of Enterprise Resource Planning (ERP) systems on business processes. It reviews literature identifying nine critical success factors for ERP implementations, including team composition, top management support, and communication. The document also discusses how ERP systems often require companies to modify their business processes to fit the ERP, but this may not always be the most optimal approach.
Relationship Between Organizational Factors, Technological Factors and Enterp...IJMIT JOURNAL
There are three stages of Enterprise Resource planning System (ERP) Implementation; which are preimplementation, mid- implementation and post-implementation. In pre-implementation stage the pervious
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Organizational factor (Organizational Objectives and Services, Organization culture, and Business
process) for success of ERP system, and indicate the technological infrastructure is available og GAM.
There are three stages of Enterprise Resource planning System (ERP) Implementation; which are preimplementation,
mid- implementation and post-implementation. In pre-implementation stage the pervious
researchers found that it fail in Organizational and Technological factors. Therefore, this research studies
the Technological Factors availability and the Organizational Factor readiness at Greater Amman
Municipality (GAM) Case study. The statistical results showed that there are availability of the
Organizational factor (Organizational Objectives and Services, Organization culture, and Business
process) for success of ERP system, and indicate the technological infrastructure is available og GAM.
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Investigation and Study of Vital Factors in Selection, Implementation and Sat...IJECEIAES
Small and Medium Scale Enterprises in India are the most productive job designers and forerunners in developing new ideas in the field of business. SMEs not only play a vital role in providing large scale employment openings at reasonably lower capital than large businesses but also help in industrialization of rural areas in India. SMEs are complementary to large industries as subsidiary units and this sector contributes immensely to the socio-economic development of the country. Small and Medium scale industries have grown tremendously in the last 5 decades. In spite of high enthusiasm and intrinsic capabilities to grow, there are a number of problems faced by SME‟s; one of them is the „technological obsolescence‟. The SME sector in order to outcome this challenge must make advances in the field of engineering and technology. Adoption of Information Communication Technology in their business process can enhance their productivity and global competency.in the market. In this connection Enterprise Resource Planning plays a vital role in the SME‟s business process strategy. Hence there is a need for the motivation to implement ERP and find whether the current ICT solution the industries using are adequate for their strategy. In this paper we try to find out which ERP vendors does the SME sectors prefer, are the features of the ERP system and the implementation methodology selected have met the business goals and user satisfaction.
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This document discusses payroll software and the role of HR in payroll processes. It includes:
1) An overview of the objectives of the study which are to understand the payroll software used by the organization and the role of HR in managing payroll.
2) A literature review covering the major duties of HR in payroll including tax compliance, maintaining records, and interfacing with software systems.
3) A description of the typical methodology used for payroll including four stages: analysis, transition, pilot testing, and production.
This document discusses payroll software and the role of HR in payroll processes. It includes:
1) An overview of the objectives of the study which are to understand the payroll software used by the organization and the role of HR in managing payroll.
2) A description of the typical duties of HR in payroll which include preparing payroll reports, ensuring tax compliance, maintaining payroll records, and interfacing with employees on benefits.
3) An outline of the methodology for managing payroll which involves analyzing requirements, transitioning processes, piloting the system, and executing ongoing payroll activities like generating payslips and reports.
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1 Understand the BusinessThe first step in performing an IT hirstcruz
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Completing this business audit will ensure that you learn a lot about the business of the organization.
To prepare for the audit, read
Audits, Internal
and Core Competencies. The templates provided for Step 1 will give you a framework for collecting this information. Be sure to ask the following questions:
What are the strategic goals of the organization?
What are the business operational goals?
How do you see your organization in one year, in five years, and beyond?
Download and open the
Templates_for_Project2_with_Instructions.xlsx
file. You will be using this file throughout this project. For optional feedback in Steps 1 and 3, use the following naming protocols
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After you understand your organization's business objectives, you will need to evaluate how well your organization is meeting those objectives. The template in Appendix B will guide you through a quick analysis of overall organizational effectiveness. You may want to ask those in leadership positions how well the organization is performing, but you can also get this information by examining how well the organization is performing according to current operational objectives. Choose a minimum of three organizational effectiveness criteria. Provide a one-sentence description of each measure, along with an overall score on a five-point scale and an explanation of the score you provided. See
Effectiveness and Efficiency
.
Now that you've looked at how well the overall organization is performing, you should evaluate the organization at a lower level. Using the Appendix C template to guide you, assess the general well-being of any two departments in your organization (for example, finance and marketing). Again, provide explanation for any key issues for areas where there are less effective or very effective departments. This information ...
Analysis of Enterprise Resource Planning Systems (ERPs) with Technical aspectszillesubhan
In the past few years, the information
technology has emerged as a key driving force for
growth of business organizations. The trend of
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reached to maximum extent. The majority of business
organizations has adopted new and innovative tools
to manage their business tasks effectively. In this
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analyze critical success factors involved in the
implementation of ERPs. This report also presents
recommendations with every factor that an
organization can follow to make best use of these
systems.
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“A Survey Instrument for Identification of the Critical Failure Factors in the Failure of ERP Implementation at Indian SMEs”
1. International Journal of Managing Public Sector Information and Communication Technologies (IJMPICT)
Vol. 1, No. 2, December 2010
10
“A Survey Instrument for Identification of the
Critical Failure Factors in the Failure of ERP
Implementation at Indian SMEs”
Dr. Ganesh L1
, Arpita Mehta2
ABSTRACT
Many quantitative and qualitative studies have been conducted in various countries for the Enterprise
Resource Planning (ERP) implementation in the Large Enterprise (LEs) as well as for Small and
Medium-size Enterprises (SMEs) to capture the full benefits of ERP systems; still there is a lack of survey
instrument for identification of the Critical Failure Factors (CFFs) that contribute in the failure of ERP
implementation at Indian SMEs. This paper develops an ERP implementation failure survey instrument
(questionnaire) by identifying twenty CFFs for the failure of ERP implementation at Indian SMEs that fill
the gap of missing survey instrument to explore the CFFs for the failure of ERP implementation at Indian
SMEs; it has a broader and more holistic focus. It proposes a framework in terms of one scenario in
order to explore the 20 CFFs that determine the failure of ERP implementation at Indian SMEs. A
quantitative survey based method was used to collect the data from the Indian ERP consultants
(respondents). The data collected were analyzed using statistical techniques. The main purpose of this
questionnaire is to get the opinion of respondents in order to explore the CFFs for the failure of ERP
implementation at Indian SMEs. It contains 20 survey items. Respondents are required to response on
each item (statement) on a likert five point scale of agreement and disagreement. Whole questionnaire is
divided in to five parts Cover Letter, General Proforma, Conceptual Framework, Survey Items and One
open ended question supported by thank you letter. Findings are discussed for the future work to bridge
the current literature gap and provide practical advice for both ERP academics and practitioners.
Key Words: Enterprise Resource Planning (ERP), Critical Failure Factors (CFFs), Indian
ERP, Implementation, Small and Medium-size Enterprises (SMEs), ERP Questionnaire
The Instrument Development Process
Following five steps were involved in preparing instruments for the ERP survey:
Literature Review - Identification of variables (Critical Failure Factors-CFFs) from the
literature review of the LEs (Large Enterprise) worldwide ERP implementation failure,
in order to explore the CFFs for the failure of ERP implementation at Indian SMEs.
Theoretical Framework-Seeking an appropriate theory, in order to develop the
conceptual framework for the customized survey instrument (questionnaire).
Collecting Items- 20 survey items were identified to construct survey instrument
Item Analysis and Editing -20 survey items were analyzed and edited with help of
experts opinions
Standardization of the developed survey instrument for final research by defining
scaling (and scoring) rules, reliability test, item analysis, validity test, norms for
interpretation and uses.
2. International Journal of Managing Public Sector Information and Communication Technologies (IJMPICT)
Vol. 1, No. 2, December 2010
11
The Instrument and It’s Administration
The main purpose of this questionnaire is to get the opinion of respondents in order to explore
the CFFs for the failure of ERP implementation at Indian SMEs. It contains 20 survey items.
Respondents are requiring to response on each item (statement) on a Likert five point scales of
agreement and disagreement. Whole questionnaire is divided into five parts
Cover Letter, in order to explain the purpose of the questionnaire in detail along with a
request
General Proforma, in order to get general information related to respondents
Conceptual framework of survey instrument, while giving the response respondents
should restrict them self to the given scenario only
Survey Items- it deals with 20 close ended statements to explore the CFFs for the
failure of ERP implementation at Indian SMEs
One open ended question in order to explore any new CFFs along with the thank you
letter
Conceptual Framework
The instrument is based on Shanks et al. 2000 ERP implementation phases and CFFs approach.
Detail conceptual framework is given in third part of the survey instrument (questionnaire).
Scoring
The total score of the survey instrument (questionnaire) based on 20 survey items will range
from 20 to 100 on Likert five point scales.
Table 1: Scoring Process (Source: Author, MS Word)
Scoring Based on Likert Five Point Scale Survey Item Minimum Score Maximum Score
Minimum and Maximum Scoring for
Each Survey Item
1 1 5
Minimum and Maximum Scoring for all
20 Survey Items
20 20 100
Reliability
For the group of 50 respondents from top 10 companies of IT (ERP) sector the Cronbach’s
alpha was found to be .792, See Table 2.The data collected on the critical failure factors were
first perused to check whether the data could be analyzed using factor analysis or not. The
results of this analysis indicate that the correlations among the factors were high and the
Bartlett’s test of sphericity was significant. The data were hence found suitable to conduct
factor analysis. An exploratory factor analysis was conducted on the different measures to
purify the instrument & to validate the various dimensions implementation at Indian SMEs. It
was also used to examine the response of the fifty Indian ERP consultants in order to define
dimensional component of the instrument for ERP implementation at Indian SMEs.
3. International Journal of Managing Public Sector Information and Communication Technologies (IJMPICT)
Vol. 1, No. 2, December 2010
12
Table 2: The Composite Reliability (Source: SPSS V 18.0)
Table 5 presents the means and standard deviations for the 20 CFFs in descending order
(5=Strong agree, 4=Agree, 3= Neutral, 2=Disagree and 1=Strong Disagree). The items used in
constructing the survey for this study were adapted from several relevant prior research studies
of the large enterprise.
Validity
For the group of 50 respondents from top 10 companies of IT (ERP) sector validity was found
to be .8899. The validity was found by using Guilford’s formula i.e. by applying the square root
of the reliability. Construct validity of the instrument was tested with the help of exploratory
factor analysis, See Table 3 and Table 4.It has used principle components as the extraction
techniques and the rotation method was Varimax. Only factors with Eigen value (Total
variance explained) more than 1 are included in final solutions. Factor loading is simple
correlation between the factors & all the variables. It can be used to decide which variable
belongs to which factors. This judgment can be done best in rotated factor matrix. Each
variables belongs to the factors with which it has the highest loading (neglect the negative sign)
See Table 4.This process is used to find out all the constituent variables of each factors. It is
seen from the total variance explained table that only 7 factors have Eigen value over 1. It
shows cumulative variance of 76.134 % which means a good factor analysis has been done.
The factor analysis performed on 20 items resulted into the extraction of 7 components See
Table 4.Based on the content of each component they were suitably named. Factor analysis was
used to identify the critical failure factors that influence the failure of ERP implementation at
Indian SMEs.
The factors were fixed at seven. See Table 3 and Table 4.
They together contribute almost 76.134 % of total variance. See Table 3 and Table 4.
The most important factor among these is Component 1: Technology & Vendor related
CFFs, which contribute almost 15.088% of the total variance. See Table 3 and Table 4.
The variables are divided into different factors based on the values in the rotated
component matrix (the higher values are taken). The divisions of variables into
different factors are given in See Table 3 and Table 4.
4. International Journal of Managing Public Sector Information and Communication Technologies (IJMPICT)
Vol. 1, No. 2, December 2010
13
Table 3: Rotated Components Matrix (Source: SPSS V 18.0)
Rotated Component Matrix
Critical Failure Factors
Component
1 2 3 4 5 6 7
CFF 1 Poor consultant
effectiveness
0.828 0.268 0.067 0.058 -0.145 0.102 0.085
CFF 4 ERP Software misfit 0.796 0.296 -0.058 0.28 0.089 0.195 0.085
CFF10 Unrealistic expectations
from top management
0.771 0.116 0.311 -0.055 0.329 -0.179 -0.075
CFF 6 Over-reliance on heavy
customization
0.668 0.255 -0.126 0.258 0.305 0.325 0.159
CFF 2 Poor quality of BPR 0.144 0.874 -0.095 -0.044 -0.088 0.092 -0.122
CFF 5 High turnover rate of
project team members
0.236 0.873 0.074 -0.072 -0.104 -0.124 0.017
CFF 7 Poor IT Infrastructure 0.179 0.831 0.019 -0.022 0.121 0.041 0.155
CFF 19 Functionality problems
with the system
-0.371 0.049 0.834 -0.018 0.022 0.124 0.059
CFF 9 Unclear concept 0.118 0.141 0.734 -0.003 0.053 -0.287 -0.13
CFF11 Too tight project schedule 0.202 0.003 0.601 0.324 0.208 -0.221 0.246
CFF 15 Lack of formal
communication
0.206 -0.175 0.581 0.143 0.396 0.174 0.234
CFF18 Part-time dedication 0.386 -0.238 0.548 0.08 -0.157 0.08 -0.144
CFF 3 Poor project management
effectiveness
0.143 -0.091 0.097 0.903 0.012 0.003 -0.139
CFF8 Poor knowledge transfer 0.13 -0.023 0.112 0.777 0.158 0.097 0.28
CFF 14 Poor quality of testing 0.073 -0.104 0.085 0.057 0.867 0.162 -0.181
CFF 12 Users’ resistance to
change
0.135 0.263 0.125 0.332 0.462 -0.233 0.38
CFF 13 Poor top management
support
-0.035 0.165 0.34 -0.005 -0.143 -0.762 0.107
CFF 16 Software modification 0.295 0.263 0.267 0.045 0.015 0.653 0.01
CFF 20 Cost over runs -0.038 0.037 0.039 -0.078 0.148 0.078 -0.875
CFF 17 Informal strategy 0.118 0.343 0.298 -0.441 0.191 0.2 0.484
Extraction Method: Principal Component Analysis.
Rotation Method: Varimax with Kaiser Normalization.
a. Rotation converged in 10 iterations.
CFF*- Item related to Identification of Critical Failure Factors
5. International Journal of Managing Public Sector Information and Communication Technologies (IJMPICT)
Vol. 1, No. 2, December 2010
14
Table 4: Interpretation of Output from the Exploratory Factor Analysis
Categorization in terms of
Component for CFFs
TVE* List of CFFs for Indian SMEs RCMV**
Component 1 this component was
named as Technology & Vendor
related CFFs. it Consist following
items:
15.088%
Poor consultant effectiveness .828
ERP Software misfit .796
Unrealistic expectations from top
management concerning the ERP
systems
.771
Over-reliance on heavy
customization
.668
Component 2 this component was
named as Employee/Personnel/HR &
Process related CFFs. it Consist
following items:
14.344%
Poor quality of BPR .874
High turnover rate of project team
members
.873
Poor IT Infrastructure .831
Component 3 This component was
named as Performance related CFFs it
Consist following items:
13.454% Functionality problems with the
system
.834
Unclear concept of the nature and
use of the ERP system from the
users perspective
.734
Too tight project schedule .601
Lack of formal communication .581
Part-time dedication .548
Component 4 This component was
named as Project related CFFs. it
Consist following items:
10.127% Poor project management
effectiveness
.903
Poor knowledge transfer .777
Component 5 This component was
named as Quality & End-user Related
CFFs. it Consist following items:
.799% Poor quality of testing .867
Users’ resistance to change .462
Component 6 This component was
named as Enterprise related CFFs. it
Consist following items:
7.690%
Poor top management support (-.762)
Software modification .653
Component 7 This component was
named as Strategy related CFFs. it
Consist following items:
7.632 %
Cost over runs (-.875)
Informal strategy .484
TVE*-Total Variance Explain, RCMV**-Rotated Component Matrix Value
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Norms
The distribution of response over 50 Indian ERP consultants (respondents) from top 10
companies of IT (ERP) sector for each item on the Likert five point scales were analyzed, the
mean value for each 20 items ranged from 4 to 5 with low SD difference. Based on the 50
respondents on Likert five point scales of agreement and disagreement, following norms are
prepared to categories the mean range of the responses for each item.
Table 5: Descriptive Statistics for Identification of Critical Failure Factors (CFFs)
(Source: SPSS V 18.0)
Descriptive Statistics
Critical Failure Factors Mean Std. Deviation N
CFF 1 Poor consultant effectiveness 4.6 0.49487 50
CFF 2 Poor quality of BPR 4.48 0.50467 50
CFF 3 Poor project management effectiveness 4.54 0.50346 50
CFF 4 ERP Software misfit 4.56 0.50143 50
CFF 5 High turnover rate of project team members 4.46 0.50346 50
CFF 6 Over-reliance on heavy customization 4.56 0.50143 50
CFF 7 Poor IT Infrastructure 4.48 0.50467 50
CFF 8 Poor knowledge transfer 4.52 0.50467 50
CFF 9 Unclear Concept of the Nature and Use of the ERP system
from the Users perspective
4.5 0.50508 50
CFF 10 Unrealistic expectations from top management concerning
the ERP systems
4.62 0.49031 50
CFF 11 Too tight project schedule 4.6 0.49487 50
CFF 12 Users’ resistance to change 4.6 0.49487 50
CFF 13 Poor top management support 4.62 0.49031 50
CFF 14 Poor quality of testing 4.68 0.47121 50
CFF 15 Lack of formal communication 4.56 0.50143 50
CFF 16 Software modification 4.6 0.49487 50
CFF 17 Informal strategy 4.42 0.49857 50
CFF 18 Part-time dedication 4.52 0.50467 50
CFF 19 Functionality problems with the system 4.6 0.49487 50
CFF 20 Cost over runs 4.5 0.50508 50
CFF*- Item related to Identification of Critical Failure Factors, Questionnaire One.
N*-Number of respondents in questionnaire
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Table 6: Norms for Interpretation (Source: Author, MS Word)
Categorization of Mean Range to Explore the CFF for Indian SMEs Mean Range
Survey Item is not CFF for the failure of ERP implementation at Indian
SMEs
From 1 to Up to 2
Can’t say that survey item is CFSF or not From 2 to Up to 3
Survey item may be CFF for the failure of ERP implementation at Indian
SMEs
From 3 to Up to 4
Survey Item is CFF for the failure of ERP implementation at Indian
SMEs
From 4 to Up to 5
The mean and SD value of the 50 respondents from all over the India are given in the Table 5.
Table 5 and Table 6 (Descriptive Statistics) of Survey Response from Questionnaire can be
used as tentative norms.
Following seven dimensions can be used to interpret the response.
1. Technology & Vendor related CFFs.
2. Employee/Personnel/HR & Process related CFFs
3. Performance related CFFs
4. Project related CFFs.
5. Quality & End-user Related CFFs.
6. Enterprise related CFFs
7. Strategy related CFFs.
Uses
After completing and scoring all the survey items of instrument (questionnaire) ERP
academicians and ERP practitioners can explore the CFFs that contribute in the failure of ERP
implementation at Indian SMEs. 20 different aspects related to ERP implementation at Indian
SMEs can be probed and one can work out strategy to reduce the probability of ERP
implementation failure at Indian SMEs. On the basis of the results ERP consultants and
academicians can develop an action plan for managing these CFFs efficiently and effectively.
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Vol. 1, No. 2, December 2010
17
“Identification of the Critical Failure Factors in the Failure
of ERP Implementation at Indian SMEs”
Questionnaire No.___
Dear Consultants,
I am inviting you to participate in this research project to survey Indian ERP
consultants/respondents and to find out what are the critical failure factors that may
results in the failure of ERP implementation at Indian SMEs (Indian Small-Medium
Size Enterprise). This questionnaire consists of twenty one questions that deal with
identification of Critical Failure Factors (CFFs) for the failure of ERP implementation
at Indian SMEs (Indian Small-Medium Size Enterprise).
Based on this survey I want to understand and introduce what can be the possible
guidelines and strategies to avoid the failure of ERP implementation at Indian SMEs
(Indian Small-Medium Size Enterprise). I have attached a short questionnaire about
CFFs for the failure of ERP implementations at Indian SMEs (Indian Small-Medium
Size Enterprise). The questionnaire is brief and will take about fifteen minutes to fill
out. Guidelines for completing the questionnaire can be found on the form itself. Each
questionnaire is numbered to help keep track of returns.
I promise that I will respect your privacy. I appreciate your valuable time and candor. I
will make sure that your answers cannot be linked to you personally. Please be assured
that all information you provide will be used for academic research only and your name
or other identifying information will not appear on any part of the study report. All the
individual responses will be kept confidential.
If you choose to participate in this survey please fill in your answers and send (or give)
the questionnaire back to me. There are no risks to you or to your privacy if you decide
to join this study by filling out this questionnaire. Participation in this study is
voluntary. You can choose not to take part and you can also choose not to finish the
questionnaire or omit any question you prefer not to answer without penalty or loss of
benefits. Even if you decide not to participate that is fine. I will be very happy to share
my results with you if you are interested.
If you have any questions about the survey, or about being in this study, you may
contact me at @yahoo.com/@gmail.com. I hope you will view this as an important
matter, and take some of your time to complete the questionnaire as your participation
9. International Journal of Managing Public Sector Information and Communication Technologies (IJMPICT)
Vol. 1, No. 2, December 2010
18
represents a valuable contribution to this research project. Thank you in advance for
your time and effort in completing the questionnaire. Your help is greatly appreciated.
General Information
ERP Consultant Name __________________________________________________________
Organization Name (ERP Vendor Name) ___________________________________________
Nationality___________________________________________________________________
Number of ERP Implementation in India____________________________________________
• (Please do select only one)
Years in ERP________________________________ <1 , 1 to2, 2 to 3, 3 to 5, 5 to 10, 10+
• (Please do select ERP product of your expertise)
ERP Product_________________________________________________SAP/Oracle/Others
• (Please do select the Sector/Sectors for which ERP Implementation done by you)
Implementation Area _________________Manufacturing/Assembly Line/Service/Government
• (Please do type 1, 2, 3…etc for respective Sector/Sectors as applicable)
Number of Project /Projects Implemented in Each Sector
Manufacturing (_____), Assembly Line (____), Service (____), Government (____)
• (Please do type 1, 2, 3…etc for respective Sector/Sectors as applicable)
Years of experience in each Sector/Sectors
Manufacturing (_____), Assembly Line (____), Service (_____), Government (_____)
10. International Journal of Managing Public Sector Information and Communication Technologies (IJMPICT)
Vol. 1, No. 2, December 2010
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This Survey deals with Identification of Critical Failure Factors (CFFs) for the failure
of ERP implementation at Indian SMEs (Indian Small-Medium Size Enterprise).
While Filling This Questionnaire Please Do Consider The Following
Scenario:
Country For India (Indian Environment only)
Industry For Indian Small and Medium Size Enterprise (Please do not
consider the Large Enterprise), Indian SMEs means as per the
MSME Development Act, 2006.
Sector For All(Manufacturing, Service, Assembly Line ,Government
Etc)
Domain For All (Finance, Marketing, HR, Production Etc)
ERP Vendor For All(SAP, Oracle Etc)
Please do consider ERP project lifecycle start from
Planning > Implementation > Stabilization > Improvement
• Planning: Choosing the ERP package, scoping the project, formulating the system
architecture, and approval of budget and schedule.
• Implementation: Configuring and implementing the ERP software.
• Stabilization: After initial implementation, a stabilization stage occurs when
implementation problems are fixed and organizational performance improves.
• Improvement: Achieving the benefits, updating new modules, focusing on
Continuous improvement and transformation.
CFFs: Critical Failure Factors define as the key aspects (areas) where “things must go wrong”
in order for the ERP implementation process to achieve a high level of failure at Indian SMEs.
IIIA: In part IIIA, please identify the Critical Failure Factors (from question one to twenty) that
are critical for all the phase of ERP implementation (Planning, Implementation, Stabilization,
and Improvement) at Indian SMEs.
IIIB: In part IIIB please list any other critical failure factors which are missing in questionnaire
but that may contribute in the failure of ERP implementation at Indian SMEs.
11. International Journal of Managing Public Sector Information and Communication Technologies (IJMPICT)
Vol. 1, No. 2, December 2010
20
Please do select the number in the box which best represents your opinion for the Critical
Failure Factors (CFFs) that results in the failure of ERP implementation at Indian SMEs (Indian
Small-Medium Size Enterprise) on a scale of 1 to 5. (Please Select only One Box for each
Question).
1 = Strongly Disagree; 2 = Disagree; 3 = Neutral; 4 = Agree; 5 = Strongly Agree
(IIIA).Please do read the following statements and tick(✓) in
appropriate box to express your degree of agreement or
disagreement regarding your views about Critical Failure
Factors(CFFs) for the failure of ERP implementation at Indian
SMEs Please do not omit any item.
Scale
1. Inexperienced and ineffective consultants may results in the
failure of ERP implementation at Indian SMEs. 1 2 3 4 5
2. Insufficient and poor quality of business process reengineering
leads to the failure of ERP implementation at Indian SMEs. 1 2 3 4 5
3. Improper project management and mismanagement of resources
may results in the failure of ERP implementation at Indian
SMEs.
1 2 3 4 5
4. One of the reasons for the failure of ERP implementation at
Indian SMEs may be the wrong selection of ERP vendor as it
results in wrong ERP implementation and dissatisfaction.
1 2 3 4 5
5. High turnover rate of project team members results in the failure
of ERP implementation at Indian SMEs because of the loss of
trained resource.
1 2 3 4 5
6. Over realization on heavy customization increase the probability
for the failure of ERP implementation at Indian SMEs due to the
increase implementation complexity and cost.
1 2 3 4 5
7. Poor IT infrastructure can’t give full benefits of ERP
implementation at Indian SMEs. 1 2 3 4 5
8. Lack of knowledge transfer before and after ERP
implementation at Indian SMEs leads to dissatisfaction among
all parties.
1 2 3 4 5
9. Unclear concept of the nature and use of the ERP system among
users of the Indian SMEs are the result of insufficient ERP
education and the training
1 2 3 4 5
10. Unrealistic expectation of top management and enterprise from
the ERP Implementation without considering complexity leads
to dissatisfaction.
1 2 3 4 5
11. Too tight project schedules leads to the stress and poor quality of
ERP implementation at Indian SMEs. 1 2 3 4 5
12. User’s resistance to change can’t help in successful ERP
implementation at Indian SMEs. 1 2 3 4 5
13. Lack of top management support leads to many problems and
ultimately in the failure of ERP implementation at Indian SMEs 1 2 3 4 5
14. Poor quality of testing not only waste time and money of the
enterprise but also results in the failure of ERP implementation
at Indian SMEs.
1 2 3 4 5
12. International Journal of Managing Public Sector Information and Communication Technologies (IJMPICT)
Vol. 1, No. 2, December 2010
21
Please do select the number in the box which best represents your opinion for the Critical
Failure Factors (CFFs) that results in the failure of ERP implementation at Indian SMEs (Indian
Small-Medium Size Enterprise) on a scale of 1 to 5. (Please Select only One Box for each
Question).
1 = Strongly Disagree; 2 = Disagree; 3 = Neutral; 4 = Agree; 5 = Strongly Agree
"Others (please specify)" IIIB- Please do list any other Critical Failure Factors(CFFs) which are
missing in above questionnaire but that may contribute in the failure of ERP implementation at
Indian SMEs.
_______________________________________________
Thank you for your Cooperation!
Thank you for your participation. I appreciate your valuable time and candor.
I sincerely thank you for your valuable time and very useful information which will help me
with a great deal. I assure you complete confidentiality of the information given by you.
Sincerely
Research Scholar
(IIIA).Please do read the following statements and tick(✓) in
appropriate box to express your degree of agreement or
disagreement regarding your views about Critical Failure
Factors(CFFs) for the failure of ERP implementation at Indian
SMEs Please do not omit any item.
Scale
15. Lack of formal communication leads to
misunderstanding and results in the failure of ERP
implementation at Indian SMEs
1 2 3 4 5
16. Too much software modification increase complexity and
failure risk along with the maintenance cost of the ERP
implementation at Indian SMEs
1 2 3 4 5
17. Lack of formal strategy leads to uncertainty and confusion
during and after the ERP implementation at Indian SMEs 1 2 3 4 5
18. ERP implementation at Indian SMEs may get fails due to
part time dedication of team members and their less
involvement.
1 2 3 4 5
19. Any ERP implementation can’t be consider as successful if
it doesn’t provide the required functionally of the business
(Indian SMEs).
1 2 3 4 5
20. High cost of ERP implementation considered as the failure
of ERP implementation if it cross the budget of an
enterprise (Indian SMEs).
1 2 3 4 5
13. International Journal of Managing Public Sector Information and Communication Technologies (IJMPICT)
Vol. 1, No. 2, December 2010
22
Nomenclature
CFFs Item related to Identification of Critical Failure Factors, Questionnaire One.
ERP Enterprise Resource Planning
N Number of respondents in questionnaire
KCFFs Item related to Key Critical Failure Factors.
RCMV Rotated Component Matrix Value
SMEs Small-Medium Size Enterprise
TVE Total Variance Explained
Acknowledgement
Our deepest sense of gratitude goes to Shanks, G., Parr, A., Hu, B., Corbitt, B., Thanasankit, T.,
Seddon, P. and Ifinedo, P. as their models have given the right direction for this research.
Reference
1. Shanks, G., Parr, A., Hu, B., Corbitt, B., Thanasankit, T., and Seddon, P. (2000),
“Differences in Critical Success Factors in ERP systems implementation in Australia and
China: A Cultural Analysis”, Proc. European Conference on Information Systems, Vienna.
2. L., Ganesh and Mehta, Arpita (2010),”Critical Failure Factors in Enterprise Resource
Planning Implementation at Indian SMEs”, Asian Journal of Management Research, Vol.1,
No. 1, pp.44-57
Biographical notes
Ganesh L. had received M.S. (Gold Medalist), M.Phil, PGDM and Ph.D. from well known
Indian universities. Presently he is an Asst. Professor at Christ University Institute of
Management, Bangalore, India. He has more than 14 years of industrial and academic
experience along with the 10 years of research work. He has spoken at various seminars,
conferences and published a number of articles in leading journals. His area of interest includes
General Management and Marketing. Email: ganesh.l@christuniversity.in
Arpita Mehta had received B.B.A., M.B.A., M.F.A., PGDHRM and Lic, (III) from well
known Indian universities. She is an M.Phil, Research Scholar at Christ University Institute of
Management, Bangalore, India. She has more than four years of industry experience. She is an
Ex SAP FICO Consultant. Her research interest includes ERP, Entrepreneurship, Strategic
Management and Research Methodology. Email: .mehta0108@gmail.com