Developing enterprise resource planning taxonomy of the critical factors and studying its impact on budgetary control and financial performance / Shaimaa Mohamed Shaker Elnewaihy ; Supervised Ibrahim Raslan Hegazy , Eman Arafa

Thesis (Ph.D.) - Cairo University - Faculty of Commerc - Department of Accounting

This research pursues to fill the gaps in prior literature considering the critical success factors (CSFs) of the enterprise resource planning system (ERP) and the impact of using ERP system on budgetary control and financial performance. Hence the purpose of the current research is to develop a comprehensive taxonomy of the CSFs over the life cycle of the ERP system which in its turn may affect the ERP development process.The study empirically measures the impact of ERP on budgetary control and the financial performance as well as examines the relationship between budgetary control and financial performance after ERP development using mixed methods approach. Accordingly, the empirical study was divided into two main parts. The first part represents the qualitative study using interviews, document inspection as well as taking research notes. The second part represents the quantitative study which was conducted using self-administered survey in addition to financial analysis of financial statements.The researcher investigated the ERP CSFs based on the prior studies to construct a proposed taxonomy by classifying these factors into four main phases of the ERP Life cycle; pre-implementation, implementation, post implementation and evaluation phase. Afterwards, the researcher has examined the ERP development process in Petrojet over six consecutive years from 2013-2018. This has been undertaken using semi-structured interviews with Top Managers, Key Users and End Users.Opinions of the interviewees were examined considering two important issues: the CSFs throughout the ERP life cycle and the impact of the ERP development on both budgetary control and financial performance

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