BỘ GIÁO DỤC VÀ ĐÀO TẠO ĐẠI HỌC KINH TÉ THÀNH PHÓ HÒ CHÍ MINH BÁO CÁO TỎNG KẾT ĐÈ TÀI NGHIÊN cứu KHOA HỌC THAM GIA XÉT GIẢI THƯỞNG “NHÀ NGHIÊN CƯU TRẺ UEH” NĂM 2024 FACTORS AFFECTING END-USER SATISFACTION IN ERP ENVIRONMENT: EMPIRICAL EVIDENCE FROM VIETNAM Thuộc nhóm chuyên ngành: Kê toán doanh nghiệp TP. Hồ Chí Minh, tháng 2/2024 ABSTRACT In the context that ERP enterprise resource planning systems are gradually becoming popular, the need for increased scientific research on aspects of corporate governance related to the application of ERP systems has arisen. In recent years, there has been an increasing focus on integrating emerging technologies with ERP applications. Artificial intelligence (AI), machine learning (ML), and robotic process automation (RPA) have been integrated into ERP systems to enhance automation, decision-making, and efficiency.
This study follows the above trend, focusing on research on factors affecting the perceived work results of end users using ERP systems. Based on related theories, preliminary research has examined the scale of research concepts including perceived end-user work results, compatibility between tasks and technology, and accounting benefits, due to ERP application, perceived usefulness of the ERP system and job satisfaction of end users. Using qualitative and quantitative research methods, combined with the use of Smart PLS analysis tool with 345 survey samples, research results show the same direction of impact of testing factors. The research results provide more basis for understanding job satisfaction for researchers and solutions aimed at improving employee satisfaction for businesses.
Keywords: ERP, End-user satisfaction,. II TABLE OF CONTENT ABSTRACT. I LIST OF ACRONYMS AND ABBREVIATIONS.V LIST OF TABLES. VI LIST OF FIGURES.VIII LIST OF APPENDIXS.
Reasons for selecting topics.2 Scope of research:. Research object and investigation object.7 CHAPTER 1: LITERATURE REVIEW.1 Overview of research around the world on ERP systems.2 Overview of domestic research on ERP systems. Determine defects of the study:. 12 CONCLUSION OF CHAPTER 1.
15 CHAPTER 2: THEORETICAL BASIS. Enterprise resource planning (ERP). The formation and development process of ERP. The concept of ERP:.
Basic characteristics of ERP. Benefits of ERP. Basic limitation of ERP:.1 Feeling of work performance.2 Fit between accounting task and ERP system (Fil between task and technology).3 Accounting benefit by applying ERP.4 Perceived usefulness of ERP system:.5 Job satisfaction of accountants using ERP system. Accounting information quality in ERP environment:.7 ERP system quality:.
Task-Technology Fit theory (TTF). Combination model TAM and TTF. Expectation Confirmation Model (ECM). The theory of success of information systems (D&M IS Success Model).
The compatibility between accounting tasks and the ERP system (COM). The usefulness of ERP system (USE). Proposed research model.42 CONCLUSION OF CHAPTER 2. 42 CHAPTER 3: RESEARCH METHODOLOGY.
Conduct qualitative research. Qualitative research results. Modify the scale. Official research model.
Minimum sample requirements. Data analysis method. 58 CHAPTER 4: RESEARCH ANALYSIS AND RESULTS.2 Evaluation of Measurement model.2 Construct Reliability and Validity.3 Evaluation of Structural Model. Path coefficients and hypothesis testing.4 Discuss research results.
Discuss the accepted hypothesis. Discuss unaccepted hypotheses. 78 CONCLUSION OF CHAPTER 4. 78 CHAPTER 5: CONCLUSION AND RECOMMENDATION.
Management implications for stakeholders in ERP system application projects. Limitations and future research. 81 CONCLUSION OF CHAPTER 5. 97 V LIST OF ACRONYMS AND ABBREVIATIONS Acronyms and abbreviations ECM Expectation Confirmation Model ECT Expectation Confirmation Theory ERP Enterprise Resources Planning HTMT Heterotrait - Monotrait Ratio of Correlations PLS-SEM Partial least squares structural equation modeling TAM Technology Acceptance Model TTF Task-Technology Fit theory VIF Variance Inflation Factor VI LIST OF TABLES Table 2.1: The reason for applying theory to research.2: Scale of the variable The compatibility between accounting tasks and the ERP system Table 3.3: Scale of the variable Accounting Benefits Table 3.4: Scale of the variable The usefulness of ERP system Table 3.5: Scale of the variable Work satisfaction Table 3.6: Scale of the variable System quality Table 3.7: Scale of the variable Service quality Table 3.8: Scale of the variable Information quality Table 3.9: Scale of the variable End-user satisfaction Table 3.10: Modified the scale The compatibility between accounting tasks and the ERP system following qualitative investigation Table 3.11: Modified the scale Accounting Benefits following qualitative investigation Table 3.12: Modified the scale The usefulness of ERP system following qualitative investigation Table 3.13: Modified the scale Work satisfaction following qualitative investigation Table 3.14: Modified the scale System quality following qualitative investigation Table 3.15: Modified the scale Service quality following qualitative investigation Table 3.16: Modified the scale Information quality following qualitative investigation Table 3.17: Modified the scale End-user satisfaction following qualitative investigation VII Table 4.1 Statistics of sample information Table 4.2: Descriptive statistics of research Table 4.3: Outer Loadings results Table 4.4: Reliability and Validity results Table 4.5: Heterotrait-Monotrait Ratio (HTMT) results Table 4.6: Cross Loadings results Table 4.7: Fornell-Larcker results Table 4.8: Collinearity Statistic (VIF) results Table 4.10: Summary of hypotheses testing VIII LIST OF FIGURES Figure 2.
The formation and development process of ERP (Rashid et al.2: General model of task-technology fit theory (Goodhue & Thompson, 1995) Figure 2.3: Combination model TAM and TTF (Dishaw et al, 2002) Figure 2. Expectation-confirmation model (ECM) (Bhattacherjee, 2001) Figure 2. Model for measuring the success of an updated information system 6 (DeLone & McLean, 2003) Figure 2.6 Proposed research model Figure 3.1: Research process Figure 3.2: Official research model IX LIST OF APPENDIXS APPENDIX I: QUESTIONNAIRE SURVEY APPENDIX II: EXPERT INTERVIEW QUESTIONNAIRE APPENDIX III: SUMMARY OF EXPERT INTERVIEW RESULTS APPENDIX IV: SUMMARY OF EXPERT INTERVIEW RESULTS 1 INTRODUCTION 1. Reasons for selecting topics Information technology and data science can change the performance of businesses, making them surpass competitors (Wei & Wang, 2004).
In an era where digital transformation is increasingly dominant and Competition is increasingly fierce. If businesses do not independently explore and apply technological solutions to their production and business processes, it will be difficult for them to develop strongly and have enough strength to compete in the market. ERP resource planning software is a smart and simple solution that will help your business with that. Enterprise Resource Planning is one of the technological techniques born in the 1990s (Gunyung et al, 2009) and today, it is commonly used in businesses.
ERP is software that integrates all functions of each department in an enterprise into a single system. ERP is considered one of the strongly growing software market segments and a significant development, the important significance of information technology in the 90s (Somers & Nelson, 2001). Vietnam has a technology lag of about 10 years compared to the world. While in the world, the term ERP was born in 1990, in Vietnam ERP did not appear until 2000.
However, the initial application of ERP software in businesses has not received much attention and has not been widely deployed. According to data reported from the Vietnam Confederation of Commerce and Industry (VCCI), by 2006, the rate of businesses applying ERP software was very low, only 1. And by 2008, that rate increased by 7%. In the following years, the status of ERP implementation had many positive changes.
According to VECITA in 2016, the rate of businesses using ERP in Vietnam has reached 17%. This number shows that currently, Vietnamese businesses are interested in and applying ERP systems, but there are still quite a few. However, it is certain that the ERP system has been and will be widely applied because ERP is considered an optimal technology solution for effective and efficient information management activities (Francoise et al, 2009). The question is how should the ERP system be applied to be considered successful? According to Markus and Tanis (2000), research on ERP systems is an important topic in Information system research.
In general, ERP system utilization difficulties have 2 Strong conceptual linkages with all main disciplines of information systems (Markus and Tanis, 2000). Therefore, it is possible to apply theories or research on Information systems to research on ERP systems. This clearly shows a huge potential in a completely new research direction on ERP (Markus and Tanis, 2000). This study is one of the studies following the above trend, and if we follow Markus and Tanis's (2000) classification of ERP research trends, this study follows the fourth group, which is related research, to the issue of acceptance, use and impacts of IT at the individual and societal levels.
Job performance is an important indicator in measuring the success of an information system (Sykes et al. (2014), Nah et al. (2003), Umble et al. A number of studies around the world have paid attention to studying individual work outcomes in an ERP environment such as research by Bradford and Florin (2003), Kositanurit et al (2006), Park et al (2007), Sykes et al (2014), Sykes (2015) and Rajan and Baral (2015).
However, each study discovers different factors affecting individual work results using ERP. According to Sykes et al (2014), if ERP application is not accepted, individual work results will be ineffective, thereby increasing the employee turnover rate. Besides, if an individual's work performance is at a low level, it will have a negative impact on the organization's performance (Kositanurit et al, 2006). From an accounting perspective, when applying the ERP system, the way of collecting, storing, communicating and using business data in the enterprise changes significantly and these changes have affected accounting (Sutton, 2006).
However, scientific evidence on the application of ERP systems and their impact on accounting is still very little (Granlund and Malmi, 2002; Sutton, 2006). In the study of Wongpinunwatana and colleagues (2000), three authors studied the work results of auditors in an ERP environment. Furthermore, a number of studies on the topic of information systems/ERP systems have conducted research on various groups of information system/ERP system users, such as Kanellou and Spathis (2013) study on the influence of information systems/ERP systems. Accounting benefits to end users' satisfaction with the ERP system with two different target groups: information technology staff and accounting staff; or the research of Tesch et al (2003) and Ragu-Nathan et al (2008) studied the satisfaction of stakeholders according to three 3 groups of information system users, including system experts, information, information systems project managers, and end users; or Rutner et al.'s (2008) study investigated the true emotions of information technology employees; or the research of Rong and Grover (2009) investigated the effectiveness of knowledge innovation for information technology employees;.This proves that in-depth research on work outcomes of each target group (stakeholders) using the ERP system is necessary.
When adopting an ERP system, it is generally important to conduct extensive research on a specific audience. As a result, this study builds on previous research on individual job outcomes utilizing ERP systems by focusing on end users, notably management board members, to complement understanding of application concerns. Use ERP on a personal level with various user groups. In general, past studies have investigated the issue of using information systems/ERP systems with varied target groups; however, in the context of ERP system application, there has been no research on the work outcomes of end users, which is the focus of this study.
Furthermore, because accountants are a group of people who are strongly influenced when the ERP system is used (Scapens and Jazayeri (2003), Newman and Westrup (2005)), if accountants feel Recognizing that their work results are not higher when using the ERP system, they are likely to leave their current enterprise, which may lead to failure in the application of the ERP system, of business. Thus, a research subject on accountants' work results in the context of ERP system use is required. According to Sykes et al (2014), supervisors (employees' direct managers) and employee self-assessment can be used to measure employee work results. This study focuses on accountants' self assessment of work results, so the term "perceived work results of end users using the ERP system" refers to the work results that accounting staff perceive and use to evaluate effectiveness and make decisions about using the ERP system for work.