Universal Journal of Management 8(1): 12-19, 2020 [Link]

org
DOI: 10.13189/ujm.2020.080102

Impact of Top Management Support on Accounting

Information System: A Case of Enterprise Resource
Planning (ERP) System
Collins Otieno Odoyo1,*, Patrick B. Ojera2

1
Department of Information Technology, Masinde Muliro University of Science and Technology, Kenya
2
School of Business and Economics, Masinde Muliro University of Science and Technology, Kenya

Received November 6, 2019; Revised December 19, 2019; Accepted December 25,2019

Copyright©2020 by authors, all rights reserved. Authors agree that this article remains permanently open access under
the terms of the Creative Commons Attribution License 4.0 International License

Abstract Accounting Information System (AIS) is a 1. Introduction

system that processes financial and nonfinancial
transactions that directly affect the organizations Accounting Information System is a computer based
operations processing of financial activities such as method for tracking accounting activity in through the use
changes to customers’ names and addresses to keep such of information technology resources [1]. The role of
files current. The purpose of this study was to illustrate the accounting information system is therefore very influential
impact of top management support on accounting for the organization as it supports the organization’s
information systems, a case of Enterprise Resource business operations, managerial decision making, and is
Planning (ERP) Systems and, further, to analyze the impact one of the strategies to achieve the organization’s
of accounting information systems on organizational competitive advantage [2]. It is responsible for the
performance. Online questionnaire was the main tool used collection, storage and processing of financial and
for data collection and data was analyzed using descriptive accounting data that is used for internal management
statistics, inferential statistics, as well as while qualitative decision making, including nonfinancial transactions that
data was analyzed using thematic analysis. The study directly affect the processing of financial transactions.
established that in the 3 university ERP had already been Accounting Information System is composed of three
adopted and was being implemented. Also the Top major subsystems namely: the Transaction Processing
Management supported the implementation of ERP. The System, which supports daily business operations with
ERP system was not adequately utilized to realize its full numerous reports, documents, and messages for users
potential. It was extensively used on matters related to throughout the organization; the general ledger/financial
finance. Especially students finance and managing of the reporting system, which produces the traditional financial
statements, such as the income statement, balance sheet,
universities payrolls. The systems had not yet been
statement of cash flows, tax returns, and other reports
extensively used on managing human resource matters and
required by law; and the management reporting system,
communication that it had capacity to achieve much. The
which provides internal management with special-purpose
findings of this study are important as they provide insight
financial reports and information needed for decision
that could awaken the institutions that had adopted the ERP
making such as budgets, variance reports, and
systems on how they could optimally benefit from the
responsibility reports [3].
system. It also highlights the role played by top
The success of an information system is not only
management on implementation of a new system like ERP.
determined by how the system can produce well informed,
Finally it gives knowledge for fellow scholars interested in
relevant and reliable information, but is also determined by
the field of Accounting Information Systems generally. the external factors to the systems such as compliance with
Keywords Accounting Information System, AIS, the work environment, support by top management as well
ERP, Enterprise Resource Planning, Organizational as support by the general staff. Technically an information
Performance system can be perfect, but it cannot be said to be successful
if the users cannot use it [4]. Management support in
information systems development and implementation is
regarded as an important factor influencing the success or
 Universal Journal of Management 8(1): 12-19, 2020 13

failure of the implementation of the system. organization in order to integrate and share its information
and related business processes within and across functional
1.1. Accounting information System (AIS) and areas, which include but not limited to financial
Enterprise Resource Planning (ERP) management, human resource management, payroll related
issues, procurement and communication among others. As
According to Daoud and Triki [5] ERP system adoption a system, it is a comprehensive, packaged software
has evolved from use of accounting information systems solutions seeking to integrate the complete range of a
(AISs). While accounting information systems (AISs) have business’ processes and functions in order to present a
been limited to preparing financial statements for legal holistic view of the business from a single information and
purposes and producing historical accounting and financial Information Technology architecture [12].
information, it is argued that the mission of the AIS has
risen from the simple provision of formal and financial 2.1.1. History of ERP
information to encompass a broader range of information. ERP origin could be traced from Material Requirement
The latter propelled by enterprise resource planning (ERP) Planning (MRP) in 1970s [15]. Such systems were limited
technology [6]. Daoud and Triki [5] posit that an ERP is a to the factory planning and control and were used in
complex set of computer applications designed to integrate converting the systems into small time phrased
the processes and functions within the same entity, requirements [16]. Additional elements and attributes had
presenting a holistic vision of the company’s business by since been added in the MRP and the new modified version
sharing a common and integrated database. In consequence, was named Manufacturing Resource Planning (MRPII)
of the era of the ERP system, the AIS has become rich, which had the capacity to integrate the basic functions of
enabling the use of new management accounting technique, production, marketing, sales and finance [17]. In MRPII,
providing both historical and forecasting accounting units were running on different operating systems which in
information that covers financial accounting, management return made it very difficult to prove itself as a true solution
control and financial analysis. for organization’s information systems [18]. Further, there
Previous studies have sought to determine the was a problem in protocol incompatibility, interfacing and
relationship between accounting information systems and interoperability as stated by Mohamed and Fadlalla [17].
business performance [7] [8] [9] [10]. These studies have To overcome the above operational and functionality
revealed mixed results. There are, however, few studies problem of the MRPII, ERP was introduced as a new
which have focused on the role of top management support package.
on Accounting Information Systems.
2.1.2. ERP Implementation
1.2. Purpose and Objective of the Study ERP implementation is a challenging task which involve
various factors. Such factor when not effectively addressed
In view of the above, the purpose of this study was
on put in control, can hurt the implementation strategy and
therefore to illustrate the impact of top management
transforms the strategic success into failure [19]. A number
support on accounting information systems, a case of
of factors have since been found to be the hindrance in the
Enterprise Resource Planning (ERP) Systems and, further,
implementation of ERP projects [20].
to analyze the impact of accounting information systems on
organizational performance. This was carried out in 2.1.3. Critical Success Factors in ERP Implementation
Maseno University, Masinde Muliro University of Science
ERP implementation is considered to be successful, if it
and Technology and Jaramogi Oginga Odinga University
helps the organization in improving financial, technical,
of Science and Technology.
economic and strategic position. There are so many critical
success factors considered as found out by the various
2. Literature Review researchers in their studies. These critical factors included
but not limited to; top management support, organizational
culture, business process reengineering, user training, user
2.1. Enterprise Resource Planning (ERP) involvement, effective communication and, change
Enterprise Resource Planning (ERP) has never been management among many others.
easy to explain what it means since every stakeholder has a
different perception about what it is as a system [11] [12]. 2.2. Top Management Support
According to Boersma and Kingma [13] (2005) in his
article stated that, there would be no universal definition of Romney and Steinbart [21] states that top management is
ERP and that every stakeholder has its own definition instrumental in minimizing adverse behavioral reactions,
depending upon the position in the organization and kind of such as resistance to the system being implemented. Their
experience and skills they have. support to any new system being implemented is very key.
According to Davenport [14] (1998), ERP is a packaged Thus, top management support is management wishes to
software product that can be bought off-the-shelf by an provide information and processes required and determine
14 Impact of Top Management Support on Accounting Information System: A Case of Enterprise Resource Planning (ERP) System

the priority of system development. Top management 3. Methods and Materials

therefore, is not only important for the allocation of the
necessary resources, but also give a strong signal to This study used a mixed approach of both quantitative
employees that the changes made are essential for the and qualitative research approaches. The research design
progress of the organization. adopted was a case study. The study was conducted in 3
According to Bodnar and Hopwood [22], a crucial public universities in the Western parts of Kenya namely;
development of a systems, should ensure that all businesses Maseno University, Masinde Muliro University of Science
have got the support of top management. They further and Technology, and Jaramogi Oginga Odinga University
stated that careful attention must be given to the of Science and Technology, to establish how top
development of a system of planning and strategy, which management support, impact on the implementation of
must incorporate the support and approval of top ERP. Simple Random Sampling was used to select a total
management. Top management support is therefore, an of 30 respondents, 10 from each university, who are
important factor, which determines the effectiveness of the working either in finance department and other
organization’s information systems acceptance. departments that interacts frequently with ERP. Online
Therefore, top management support is the degree to questionnaire was the main tool used for data collection,
which senior executives understand the importance of the due to its flexibility and convenience for the respondents.
Information Systems function and are involved in Quantitative data was analyzed using descriptive statistics
Information Systems activities [23]. Under such as well as inferential statistics, while qualitative data was
circumstances, the executives are interested in the analyzed using thematic analysis.
Information Systems function and encourage operating
units to collaborate with information systems professionals
[24]. Due the position of information systems in any 4. Findings and Discussions
organization that has taken their roles seriously, the
executives have considered them as strategic resources and 4.1. Preliminary Analysis on Study Institutions
understood the opportunities offered by them [25].
Research has also shown that, the impact of top Data for this study was obtained from three (3) public
management support could also be a critical success factor universities in the western part of Kenya. The universities
for Information Systems disaster recovery planning [26], included Maseno University in Kisumu County, Masinde
and for successful alignment of Information Systems plans Muliro University of Science and Technology in
with business plans. Kakamega County and finally Jaramogi Oginga Odinga
Top management support further, leads to the improved University of Science and Technology in Bondo town,
quality of shared information in inter-organizational Siaya County. The study was targeting 10 respondents
systems usage [27], and to successful software process from each of the three public universities selected for this
improvement [28]. Top management support could also study. Being that the questionnaires used were online tools,
influences both perceived ERP system usefulness and it was a little bit challenging to ensure that only 10
usage [29], leads to successful business process respondents from each institution was took part. The
management systems implementation [30], and this is a response distribution was as follows; 12 respondents from
characteristic of successful electronic commerce [31]. On Maseno University, 9 respondents from Jaramogi Oginge
the contrary, lack of top management support leads to Odinga University of Science and Technology, and finally
failed projects and lost opportunities [32]. 10 respondents from Masinde Muliro University of
Science and Technology, as summarized in fig. 1, below.
 Universal Journal of Management 8(1): 12-19, 2020 15

Figure 1. Percentage Respondents Distribution among the 3 Universities

Generally in the 3 university selected for this study, ERP top management support on accounting information
implementation was generally successful at MMUST and systems, and specifically taking a case of Enterprise
JOOUST, while at Maseno University 50% of the Resource Planning (ERP) Systems, that is currently in use
respondents stated it was successful and the other 50% in almost all the public universities in Kenya. Further, this
were of the contrary view. This stated an indifference study intended to analyze the impact of accounting
position in terms of implementation of ERP. On overall information systems on organizational performance.
these findings indicated that implementation was Management support can be provided either directly or
successful and this is summarized in table 1 below. indirectly. In order to establish management support
whether directly or indirectly, the study therefore evaluated;
Table 1. Was the overall implementation of ERP system successful?
training support, technical support by the Information
NO YES Technology (IT) staff support, support from service
JOOUST 1 8 provider, management good will, support from immediate
Maseno University 6 6 supervisor, and support that employees get from their peers
MMUST 3 7 while using or finding challenges with ERP.
Grand Total 10 21
4.2.1. ERP Training Support
Source: Respondents scores 2019
From the study findings, it was established that there was
Majority of the respondents were individuals who had training provided to the staff on the use of ERP to carry out
worked in the University of Study for relatively longer their duties. This was very clear especially for the case of
period of time. This was a strength to this study as it JOOUST and MMUST. The Maseno University case was a
involved those who had better understanding on the way bit different, as the respondents’ scores revealed that the
the university they worked for operate and governed. 71% opportunities offered by management for training on the
of the respondent had worked in their work station for more use of ERP was so limited as illustrated in table 3 below.
the 3 years. Only 10% of them had worked for less than 1 Training is very instrumental, especially in equipping the
year and 19% had been in their work station for between staff with all the necessary skills and knowhow that would
1-3 years as illustrated in table 2. go a long way in ensuring that they effectively use the
system being implemented, to execute their assigned
Table 2. The Duration (in Years) Working the Department
duties.
Between 1-3 Less than 1 More than 3 Table 3. ERP Training as Support from Management
JOOUST 1 2 6 Moderate Not To a great To a small
Maseno University 1 0 11 Extent at all extent extent

MMUST 4 1 5 JOOUST 6 0 2 1
Maseno
Grand Total 6 3 22 1 6 3 2
University
Source: Respondents scores 2019 MMUST 5 1 1 3
Grand Total 12 7 6 6
4.2. Top Management Support on ERP
Source: Respondents scores 2019
The purpose of this study was to illustrate the impact of
16 Impact of Top Management Support on Accounting Information System: A Case of Enterprise Resource Planning (ERP) System

For training to be availed to staff members who need it, selected universities, support from the technical staff to
the top management must have good will for it. It is at the other staff using ERP, whether in human resource
Top Management level of organization’s leadership, where department or fiancé department was very low, especially
resources for various functions and activities, including the case in Maseno University and MMUST. JOOUST on
staff capacity building are allocated. Frequent staff the other had had an indifferent finding with respect to
trainings on ERP use would therefore be attributed to the technical support. This information is illustrated in table 5.
support directly obtained from the Top Management.
Table 5. Technical Support by IT people
Support by service provider is yet another necessary
support that users or implementers of ERP needs. In this Moderate To a great To a small
Extent extent extent
case, service providers has been used to refer to the venders
JOOUST 0 5 4
of the ERP software packages. Management input is
always required in ensuring that service provider offer the Maseno
1 3 8
University
necessary support to the ERP users whenever needed. This
MMUST 2 1 7
management support could be delegated of be offered
indirectly. Grand Total 3 9 19
In this particular study, there was generally limited Source: Respondents scores 2019
support coming from service provider, except at JOOUST.
The limited support coming from service provider is an 4.2.4. Direct Management Support and Goodwill
indication that university do not maintain close contact The study also looked at the goodwill from management
with the venders as soon as the ERP system is delivered. towards implementation of the ERP systems. The good will
towards using the ERP system in human resource related
4.2.2. Support by Service Providers matters, communication, handling students’ records which
To benefit from the full range of the products of the ERP include students finance, university financial transactions
system, management should ensure that they maintain among many others. Table 6 illustrate that, there was at
close contact with the vender, who would then provide least some form of goodwill by management in all the 3
support to systems administrators until such a time when universities that were selected for this study.
the institution could stand alone in using the services
Table 6. Management Support and Goodwill
offered by the ERP system. From the finding as illustrated
in table 4, management in most of our university were not Moderate To a great To a small
Extent extent extent
doing favorably good on this kind of support. It is either
JOOUST 5 2 2
that did not see value in such support or that they never set
aside financial resources to support follow up help from Maseno
9 3 0
University
service providers.
MMUST 5 1 4
Table 4. Support by Service Provider Grand Total 19 6 6
Moderate Not To a great To a small Source: Respondents scores 2019
Extent at all extent extent
JOOUST 2 0 3 4 4.2.5. Support from Immediate Supervisors
Maseno From the respondents scores illustrated in table 7 below,
4 0 0 8
University
there was adequate support from the immediate supervisors,
MMUST 3 3 0 4
at least in all the 3 universities where this study was
Grand Total 9 3 3 16 conducted. These immediate supervisors to systems users
Source: Respondents scores 2019 are the departmental heads. This indicated that other than
the support from the top management, there was also
4.2.3. Support from the IT Technical Staff support from the heads of departments and section in the
For the successful implementation of ERP, there is need implementation of ERP system.
for skilled Technical staff. This is a team led by the system
Table 7. Support from Immediate supervisor
administrator. Members of this team need to be deployed to
departmental levels where ERP are extensively being Moderate Not To a great To a small
Extent at all extent extent
utilized. It is this team that needed to be skilled through
JOOUST 4 0 3 2
training in order for them to give support to the rest of the
staff. It is also this team that need from time to time to be in Maseno
6 1 5 0
University
close contact with the service provider, and facilitated by
MMUST 3 2 1 4
the management. To this extent they would be performing a
delegated role to keep in touch with the vendor on behalf of Grand Total 13 3 9 6
the leadership of the university. From this study, in the Source: Respondents scores 2019
 Universal Journal of Management 8(1): 12-19, 2020 17

4.2.6. Support from Peers and Colleagues summarized in table 10, that were implementing ERP in
Also worth noting is the support that was coming from their financial records management. This could mean that
peers. Such support was instrumental as it enhanced there were benefits experienced in using the system in such
synergy among members of staff, making them support a sensitive sector of an institution. No organization can
each other on their individual duties. Peer support also has trust faulty or system with low or no return in their
a potential of building confidence among the staff members, financial sector. This was a clear indication that the
in addition to promoting inclusivity of all staff. In the 3 benefits that ERP granted to the universities were great.
study universities, this kind of support was present and the Close to this point is management of the payroll. The 3
scores are illustrated in table 8 below. universities where this study was conducted were all using
this system to manage their payroll. Table 11 clearly
Table 8. Support from peers illustrates the confidence the institutions had on ERP to
Moderate To a great To a small manage their payroll system.
Extent extent extent
Table 10. ERP has improved management of students financial records
JOOUST 5 2 2
Maseno Moderate To a great To a small
8 4 0
University extent extent extent
MMUST 3 3 4 JOOUST 6 3 0
Grand Total 16 9 6 Maseno
7 5 0
University
Source: Respondents scores 2019 MMUST 6 1 3
From this study it was eminent that generally there was Grand Total 19 9 3
support from the top management towards the Source: Respondents scores 2019
implementation of the ERP system. However in a few
instances there was limited support in specific universities Table 11. ERP has made payroll services efficient
as had already been discussed in the section above and Moderate To a great To a small
illustrated in the tables above. This kind of support further extent extent extent
had a far reaching effects on the performance of the JOOUST 4 5 0
organization. Maseno
6 6 0
University
MMUST 3 4 3
4.3. Impacts from Various Supports Grand Total 13 15 3

4.3.1. Improved Communication in the Universities Source: Respondents scores 2019

The study established that ERP is improving 4.3.2. Improved Human Resource Management in the
performance in a number of sectors within the organization Universities
where implementation already was taking place. To begin
The ERP system has potential to improve how matters
with, the system was not fully implemented to enhance
related to human resources are managed, however from the
communication within the university. The findings stated
study and as illustrated in table 12, most universities had
that ERP on matters of communication was utilized to
fully adopted ERP for their human resource management
either small extent or just a moderate extent as indicated in
and related matters. The adoption that was at the human
table 9 below. This finding illustrate that there was still
resource level was just to a small extent.
room for the universities exploit in terms of effective
communications at various levels of the university. Table 12. Human Resource matters are managed through ERP
Table 9. ERP has improved communication in the university Moderate Not at To a small
extent all extent
Moderate To a great To a small
extent extent extent JOOUST 5 0 4
JOOUST 2 3 4 Maseno
0 6 6
Maseno University
9 0 3
University MMUST 1 1 8
MMUST 2 0 8 Grand Total 6 7 18
Grand Total 13 3 15
Source: Respondents scores 2019
Source: Respondents scores 2019

4.3.2. Improved Management of Students Financial

Records and Payroll Services 5. Conclusions
The impact of ERP implementation was eminent on As shown in this paper this work identifies many of the
financial management. The findings illustrated and are aspects of top management support to Accounting
18 Impact of Top Management Support on Accounting Information System: A Case of Enterprise Resource Planning (ERP) System

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