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1.

Joint impact of ERP systems and non financial performance indicators on corporate financial performance: Evidence from French listed companies Pages 1-10 Right click to download the paper Download PDF

Authors: Ahmed Kouki

Keywords: BSC, ERP systems, Indicators, Integrated information systems, Non Financial performance, TQM

Abstract:
This paper aims to examine the joint impact of Enterprise Resource Planning systems (ERP systems) and Non Financial Performance Indicators (NFPI) on corporate financial performance. Our study is based on a comparative analysis between firms that adopt ERP only, firms that use NFPI only and firms that combining both strategies (ERP and NFPI) during the period from 2001 to 2006.The implementation process remains highly uncertain. In fact, the use of Non Financial performance indicators is an important determinant of corporate financial performance. At the operational level, combining ERP systems with NFPI reflects a long-term business strategy to improve business process. In summary, the ERP and NFPI literatures demonstrate the vital importance of aligning business process, information technologies and key performance indicators with the strategic objectives of the firm. Results support the hypothesis in which firms that combining ERP and NFPI have significantly higher ROA than either ERP-only or NFPI-only firms.
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Journal: MSL | Year: 2015 | Volume: 5 | Issue: 1 | Views: 3011 | Reviews: 0

 

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