Title: ERPS-Management Accounting
Practices
fit and user satisfaction in Malaysian-based oil and gas companies
Abstract: This paper discussed in-progress
study
on measuring the fit of enterprise resource planning systems (ERPS) and
management
accounting practices (MAP) among Malaysian-based oil and gas companies,
and
examining the relationship between the fit and user satisfaction.
Concepts
from Goodhue and Thompson (1995)’s Task-Technology Fit were used to
develop
a framework of this study. ERPS-MAP Fit was the main construct of the
framework
which represents the fit of ERPS and MAP. New instrument consisting of
38
MAP items was used to measure ERPS-MAP Fit based on fit-as-matching
perspective.
Different levels of ERPS-MAP were determined and tested against user
satisfaction.
The respondents of this study were accounting staff of Malaysian-based
oil
and gas companies who used ERPS in performing their tasks. The survey
questionnaires
were administered through personal visit to respondents’
premises.
The implications of this study for research and practice were
highlighted.
This study also opens up possibilities for further study of ERPS and
accounting
fit in Malaysia and the world at large.
Authors: W M Nazif W M Nori and Noor Azizi
Ismail
