ERP implementation and organizational performance. A Romanian case study of best practices
Author:Valentin Florentin Dumitru, Nadia Albu, Cătălin Nicolae Albu and Mădălina Dumitru
JEL:M15, M41
DOI:
Keywords:Best practices, ERP, Romania, performance
Abstract:
Best practices are conceived in management as improvement programs leading to higher
organizational performance. We hereby take an interest in the effects of Enterprise
Resource Planning (ERP), systems implementation as managerial tools on firm
performance, in connection with the organizational processes, and accounting and
controlling systems. The aim of this paper is to investigate how the mutual evolution of
both organizations and systems transforms the case of ERP implementation in best
practices in management and accounting in an emerging economy. This research comes in
the context of a slowly developing research based on empirical data in Romania in this
area. However, best practices need to be promoted in order to stimulate change, in an
increasingly complex and competitive environment, and with fewer resources available to
organizations. By an in-depth longitudinal case study, we illustrate how both the ERP
system and the case organization evolved, triggering a fit which consequently led to
improving organizational performance. The paper has practical contributions for the
Romanian business environment, in that Romanian managers and IT employees might
become aware how they can leverage their ERP system to exploit its fuller potential, and
regarding the importance of the organizational context for the implementation and postimplementation
processes.