Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.685616
Title: An analysis of employees' reactions to the introduction of ERP systems in management accounting : case studies from Saudi Arabia
Author: Alrajeh, Ahmed Mubarak
ISNI:       0000 0004 5915 6608
Awarding Body: University of Dundee
Current Institution: University of Dundee
Date of Award: 2014
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Abstract:
Many studies report a gap in the inter-relationships between different factors and the acceptance of, or resistance to, an ERP system. Specifically, there is lack of literature on the individual factors that drive or delay the adoption of advanced technologies such as the Enterprise Resource Planning system ERP. It motivated me to carry out a study that investigates the non-linear views of change, in order to provide a general picture of how external and internal factors influence employees to accept or reject an ERP system. My thesis explores individual choices and behaviours and the socio-cultural context in which the cases are set to identify the factors that influence individuals’ actions and to determine from an employee perspective whether reactions to using ERP systems are intentional or unintentional. The thesis follows an interpretive approach using two case studies in Saudi Arabia where multiple sources of evidence including interviews, document analysis and observation have been employed. Pattern matching, logic models and cross-case synthesis are used for thematically organising and analysing the case studies. The thesis discusses the relationship between factors including politics, economics, religious social culture, the culture of the company and technical issues and the behaviour of employees towards change. I will argue that those factors directly affect the behaviour ofemployees and indirectly affect the acceptance or rejection of the ERP system. The thesis extends the scope of institutional analysis by explaining how the behaviours of employees influence both the acceptance of, or resistance to, an ERP system. The thesis adds to the knowledge in the literature by showing the relationship between external and internal factors and the acceptance of, or resistance to, an ERP system in Saudi Arabia as less developed countries LDCs. Also the thesis shows how the effects of the socio-cultural landscape of the middle east cannot be ignored when exploring the factors that initiate and shape management accounting change. Practical implications: the thesis provides some examples on how external and internal factors influence the behaviour of employees in Saudi Arabia. The thesis suggests that companies can exploit the behaviour of employees to influence change and avoid resistance.
Supervisor: Fearfull, Anne ; Monk, Elizabeth Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.685616  DOI: Not available
Keywords: Management accounting ; Change ; Resistance ; ERP ; Developing countries ; Institutional theory
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