An overview of theories and research on the successful application of the enterprise resource planning (ERP) system
Published: July 23, 2026
Abstract
This study provides an overview of research theories that have been successfully applied to the Enterprise Resource Planning (ERP) system to create success, increase competitiveness, and create values. In this study, research models and the theory of accounting behavior are used to explain the study’s research objectives, supplementing the theoretical basis for the successful application of ERP systems.
Keywords
resource planning systemhuman resourcesenterprise resourcesplanning systeminformation system
References
1.
1. Akkermans, H. A., Bogerd, P., Yücesan, E., & Van Wassenhove, L. N. (2003). The impact of ERP on supply chain management: Exploratory findings from a European Delphi study. European Journal of Operational Research, 146(2), 284-301.
2.
2. Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behavior. Englewood Cliffs, NJ: Prentice-Hall.
3.
3. Ajzen I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 121–179.
4.
4. Amoako, K., Gyampah, A. F., Salam. (2004). An extension of the technology acceptance model in an ERP implementation environment. Information & Management, 41(6), 731–745.
5.
5. Birnberg, J. G., & Shields, J. F. (1989). Three decades of behavioral accounting research: A search for order. Behavioral Research in Accounting, 1, 23-74.
6.
6. Bhattacherjee, A. (2001). Understanding information systems continuance: An expectation-confirmation model. MIS Quarterly, 25(3), 351-370.
7.
7. Booth, P., Matolscy, Z., & Wieder, B. (2000). The impacts of enterprise resource planning systems on accounting practice: The Australian experience. Australian Accounting Review, 10(3), 4-18.
8.
8. Chien, S.-W., & Tsaur, S.-M. (2007). Investigating the success of ERP systems: Case studies in three Taiwanese high-tech industries. Computers in Industry, 58(8), 783-793.
9.
9. Cheng, Y.-M. (2018). What drives cloud ERP continuance? An integrated view. Journal of Enterprise Information Management, 31(5), 724-750. https://doi.org/10.1108/JEIM-02-2018-0043.
10. Chou, S., & Chen, P. (2009). The influence of individual differences on continuance intentions of enterprise resource planning. International Journal of Human-Computer Studies, 67(6), 484-496.
11.
11. Davenport, T. H. (1998). Putting the enterprise into the enterprise system. Harvard Business Review, 76(4).
12.
12. DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information Systems Research, 3, 60-95.
13.
13. DeLone, W. H., & McLean, E. R. (2002). Information systems success revisited. In: HICSS Proceedings. IEEE.
14.
14. DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Journal of Management Information Systems, 19(4), 9-30.
15.
15. Dezdar, S., & Ainin, S. (2011). The influence of organizational factors on successful ERP implementation. Management Decision, 49(6), 911-926.
16.
16. Dezdar, S., & Ainin, S. (2012). Strategic and tactical factors for successful ERP projects: Insights from an Asian country. Management Research Review, 35(11), 1070-1087.
17.
17. Fishbein, M., & Ajzen, I. (1975). Belief, attitude, intention and behavior: An introduction to theory and research. Reading, MA: Addison-Wesley.
18.
18. Fiona, Fui., & Hooh, Nah. (2002). Enterprise Resource Planning Solutions and Management. Idea Group Publishing. eISBN: 1-931777-26-8.
19.
19. Gable, G., Sedera, D., & Chan, T. (2003). Enterprise systems success: A measurement model. ICIS 2003 Proceedings, 48.
20.
20. Gable, G., Sedera, D. C., & Taizan. (2008). Re-conceptualizing Information System Success: The IS-Impact Measurement Model. Journal of the Association for Information Systems, 9(7), 377-408.
21.
21. Hofstedt, T. R., & Kinard, J. C. (1970). A strategy for behavioral accounting research. The Accounting Review, 45(1), 38-54.
22.
22. Ifinedo, P., Rapp, B., Ifinedo, A., & Sundberg, K. (2010). Relationships among ERP postimplementation success constructs: An analysis at the organizational level. Computers in Human Behavior, 26, 1136-1148.
23.
23. Kerlinger, F. N. (1986). Foundations of Behavioral Research. 3rd Edition, Holt, Rinehart and Winston, New York.
24.
24. Kim, B. (2012). The diffusion of mobile data services and applications: Exploring the role of habit and its antecedents. Telecommunications Policy, 36(1), 69-81.
25.
25. Kwahk, K. Y., & Lee, J. N. (2008). The role of readiness for change in ERP implementation: Theoretical bases and empirical validation. Information and Management, 45(7), 474-481.
26.
26. Lee, M.-C. (2010). Explaining and predicting users continuance intention toward e-learning: An extension of the expectation-confirmation model. Computers & Education, 54(2), 506-516.
27.
27. Lee, Y., & Kwon, O. (2011). Intimacy, familiarity and continuance intention: An extended expectation confirmation model in web-based services. Electronic Commerce Research and Applications, 10(3), 342-357.
28.
28. Lin, H.-Y., Hsu, P.-Y., & Ting, P.-H. (2006). ERP systems success: An integration of IS success model and balanced scorecard. Journal of Research and Practice in Information Technology, 38(3), 215-228.
29.
29. Lin, W.-S., & Wang, C.-H. (2012). Antecedences to continued intentions of adopting e-learning system in blended learning instruction: A contingency framework based on models of information system success and task technology fit. Computers & Education, 58(1), 88-99.
30.
30. Markus, M. L., & Tanis, C. (2000). The enterprise systems experience—from adoption to success. Framing the Domains of IT Research: Glimpsing the Future Through the Past, 173, 207-173.
31.
31. Nguyễn Đình Thọ và Nguyễn Thị Mai Trang (2011). Nghiên cứu khoa học Marketing - Ứng dụng mô hình cấu trúc tuyến tính SEM. Nhà xuất bản Lao động, Hà Nội.
32.
32. Petter, S., DeLone, W. H., & McLean, E. R. (2012). The past, present, and future of IS success. Journal of the Association for Information Systems, 13, 341-362.
33.
33. Piturro, M. (1999). How midsize companies are buying ERP. Journal of Accountancy, 188(3), 41-48.
34.
34. Shehab, E. M., Sharp, M. W., Supramaniam, L., & Spedding, T. A. (2004). Enterprise resource planning: An integrative review. Business Process Management Journal, 10(4), 359-386.
35.
35. Strong, D., Lee, Y., & Wang, R. Y. (1997). Data quality in context. Communications of the ACM, 40(5), 103-110.
36.
36. Sun, H., & Zhang, P. (2006). The role of moderating factors in user technology acceptance. International Journal of Human-Computer Studies, 64, 53-78.
37.
37. Tin, S., Agustina, L., & Meyliana, M. (2017). A new classification of topics in behavioral accounting: Current research direction from BRIA journal in the past 10 years. Journal of Business and Retail Management Research, 11(3), 47-58.
38.
38. Thong, J. Y., Hong, S.-J., & Tam, K. Y. (2006). The effects of post-adoption beliefs on the expectation confirmation model for information technology continuance. International Journal of Human-Computer Studies, 64(9), 799-810.
39.
39. Venkatesh, V., et al. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425-478.
