Chief financial officer (CFO) characteristics and ERP system adoption
Purpose This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper echelons theory, the authors theorize that CFO age, education, tenure and recruitment influence ERP system adoption,...
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| Veröffentlicht in: | Journal of accounting & organizational change 2017-03, Vol.13 (1), p.85-111 |
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| creator | Hiebl, Martin R.W Gärtner, Bernhard Duller, Christine |
| description | Purpose
This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper echelons theory, the authors theorize that CFO age, education, tenure and recruitment influence ERP system adoption, and that this relationship is moderated by the CFO being responsible for firm-wide information technology (IT) functions.
Design/methodology/approach
The empirical analysis is based on a survey of 296 large and medium-sized Austrian firms. Logistic regression analyses were used to test the association between CFO characteristics and ERP system adoption.
Findings
The authors find that firms with externally recruited CFOs have adopted ERP systems significantly more often than firms with internally promoted CFOs. Surprisingly, the results indicate that firms with less educated CFOs more often adopted an ERP system, and that the relationship between CFO characteristics and ERP system adoption is not moderated by the CFO being responsible for IT.
Research limitations/implications
This paper adds to the literature by corroborating case-based evidence that CFOs and their characteristics influence ERP system adoption. Extending previous research which indicates that CFO characteristics influence accounting practices, the authors show that CFO characteristics also influence technological innovation such as the adoption of ERP systems. Future research on technological innovation may therefore pay closer attention to the influence of CFOs.
Originality/value
This paper is the first to quantitatively test the influence of CFO characteristics on ERP system adoption. |
| doi_str_mv | 10.1108/JAOC-10-2015-0078 |
| format | Article |
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This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper echelons theory, the authors theorize that CFO age, education, tenure and recruitment influence ERP system adoption, and that this relationship is moderated by the CFO being responsible for firm-wide information technology (IT) functions.
Design/methodology/approach
The empirical analysis is based on a survey of 296 large and medium-sized Austrian firms. Logistic regression analyses were used to test the association between CFO characteristics and ERP system adoption.
Findings
The authors find that firms with externally recruited CFOs have adopted ERP systems significantly more often than firms with internally promoted CFOs. Surprisingly, the results indicate that firms with less educated CFOs more often adopted an ERP system, and that the relationship between CFO characteristics and ERP system adoption is not moderated by the CFO being responsible for IT.
Research limitations/implications
This paper adds to the literature by corroborating case-based evidence that CFOs and their characteristics influence ERP system adoption. Extending previous research which indicates that CFO characteristics influence accounting practices, the authors show that CFO characteristics also influence technological innovation such as the adoption of ERP systems. Future research on technological innovation may therefore pay closer attention to the influence of CFOs.
Originality/value
This paper is the first to quantitatively test the influence of CFO characteristics on ERP system adoption.</description><identifier>ISSN: 1832-5912</identifier><identifier>EISSN: 1839-5473</identifier><identifier>DOI: 10.1108/JAOC-10-2015-0078</identifier><language>eng</language><publisher>Bradford: Emerald Publishing Limited</publisher><subject>Case studies ; Chief executive officers ; Chief financial officers ; Education ; Enterprise resource planning ; Hypotheses</subject><ispartof>Journal of accounting & organizational change, 2017-03, Vol.13 (1), p.85-111</ispartof><rights>Emerald Publishing Limited</rights><rights>Emerald Publishing Limited 2017</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c1833-1f059d5aa89fcb338f3080be96570a8904c07d65c1ca28e890f6989294550553</citedby><orcidid>0000-0003-2386-0938</orcidid></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktohtml>$$Uhttps://www.emerald.com/insight/content/doi/10.1108/JAOC-10-2015-0078/full/html$$EHTML$$P50$$Gemerald$$H</linktohtml><link.rule.ids>314,776,780,961,11614,21674,27901,27902,52664,53219</link.rule.ids></links><search><creatorcontrib>Hiebl, Martin R.W</creatorcontrib><creatorcontrib>Gärtner, Bernhard</creatorcontrib><creatorcontrib>Duller, Christine</creatorcontrib><title>Chief financial officer (CFO) characteristics and ERP system adoption</title><title>Journal of accounting & organizational change</title><description>Purpose
This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper echelons theory, the authors theorize that CFO age, education, tenure and recruitment influence ERP system adoption, and that this relationship is moderated by the CFO being responsible for firm-wide information technology (IT) functions.
Design/methodology/approach
The empirical analysis is based on a survey of 296 large and medium-sized Austrian firms. Logistic regression analyses were used to test the association between CFO characteristics and ERP system adoption.
Findings
The authors find that firms with externally recruited CFOs have adopted ERP systems significantly more often than firms with internally promoted CFOs. Surprisingly, the results indicate that firms with less educated CFOs more often adopted an ERP system, and that the relationship between CFO characteristics and ERP system adoption is not moderated by the CFO being responsible for IT.
Research limitations/implications
This paper adds to the literature by corroborating case-based evidence that CFOs and their characteristics influence ERP system adoption. Extending previous research which indicates that CFO characteristics influence accounting practices, the authors show that CFO characteristics also influence technological innovation such as the adoption of ERP systems. Future research on technological innovation may therefore pay closer attention to the influence of CFOs.
Originality/value
This paper is the first to quantitatively test the influence of CFO characteristics on ERP system adoption.</description><subject>Case studies</subject><subject>Chief executive officers</subject><subject>Chief financial officers</subject><subject>Education</subject><subject>Enterprise resource planning</subject><subject>Hypotheses</subject><issn>1832-5912</issn><issn>1839-5473</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2017</creationdate><recordtype>article</recordtype><sourceid>BENPR</sourceid><recordid>eNplkE1LAzEYhIMoWKs_wFvAix6ibzb77ibHsmz9oLAivS9pNqEp-1GT7aH_3q315mmG4WEGhpB7Ds-cg3z5WFQF48AS4MgAcnlBZlwKxTDNxeWvTxgqnlyTmxh3ABmf0Bkpi623jjrf69543dLBOW9soI_FsnqiZquDNqMNPo7eRKr7hpZfnzQe42g7qpthP_qhvyVXTrfR3v3pnKyX5bp4Y6vq9b1YrJiZ9gXjDlA1qLVUzmyEkE6AhI1VGeYwhZAayJsMDTc6kXYKXKakSlSKCIhiTh7OtfswfB9sHOvdcAj9tFhzmSc5CkAxUXCmbGeDbpt6H3ynw7HmUJ--qv99JX4AFuFY8Q</recordid><startdate>20170306</startdate><enddate>20170306</enddate><creator>Hiebl, Martin R.W</creator><creator>Gärtner, Bernhard</creator><creator>Duller, Christine</creator><general>Emerald Publishing Limited</general><general>Emerald Group Publishing Limited</general><scope>7WY</scope><scope>7WZ</scope><scope>7X1</scope><scope>7XB</scope><scope>AFKRA</scope><scope>ANIOZ</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>F~G</scope><scope>K6~</scope><scope>L.-</scope><scope>M0C</scope><scope>PQBIZ</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PYYUZ</scope><scope>Q9U</scope><orcidid>https://orcid.org/0000-0003-2386-0938</orcidid></search><sort><creationdate>20170306</creationdate><title>Chief financial officer (CFO) characteristics and ERP system adoption</title><author>Hiebl, Martin R.W ; Gärtner, Bernhard ; Duller, Christine</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c1833-1f059d5aa89fcb338f3080be96570a8904c07d65c1ca28e890f6989294550553</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2017</creationdate><topic>Case studies</topic><topic>Chief executive officers</topic><topic>Chief financial officers</topic><topic>Education</topic><topic>Enterprise resource planning</topic><topic>Hypotheses</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Hiebl, Martin R.W</creatorcontrib><creatorcontrib>Gärtner, Bernhard</creatorcontrib><creatorcontrib>Duller, Christine</creatorcontrib><collection>ABI/INFORM Collection</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>Accounting & Tax Database</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ProQuest Central UK/Ireland</collection><collection>Accounting, Tax & Banking Collection</collection><collection>ProQuest Central</collection><collection>Business Premium Collection</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central Korea</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>ProQuest Business Collection</collection><collection>ABI/INFORM Professional Advanced</collection><collection>ABI/INFORM Global</collection><collection>ProQuest One Business</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ABI/INFORM Collection China</collection><collection>ProQuest Central Basic</collection><jtitle>Journal of accounting & organizational change</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Hiebl, Martin R.W</au><au>Gärtner, Bernhard</au><au>Duller, Christine</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Chief financial officer (CFO) characteristics and ERP system adoption</atitle><jtitle>Journal of accounting & organizational change</jtitle><date>2017-03-06</date><risdate>2017</risdate><volume>13</volume><issue>1</issue><spage>85</spage><epage>111</epage><pages>85-111</pages><issn>1832-5912</issn><eissn>1839-5473</eissn><abstract>Purpose
This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper echelons theory, the authors theorize that CFO age, education, tenure and recruitment influence ERP system adoption, and that this relationship is moderated by the CFO being responsible for firm-wide information technology (IT) functions.
Design/methodology/approach
The empirical analysis is based on a survey of 296 large and medium-sized Austrian firms. Logistic regression analyses were used to test the association between CFO characteristics and ERP system adoption.
Findings
The authors find that firms with externally recruited CFOs have adopted ERP systems significantly more often than firms with internally promoted CFOs. Surprisingly, the results indicate that firms with less educated CFOs more often adopted an ERP system, and that the relationship between CFO characteristics and ERP system adoption is not moderated by the CFO being responsible for IT.
Research limitations/implications
This paper adds to the literature by corroborating case-based evidence that CFOs and their characteristics influence ERP system adoption. Extending previous research which indicates that CFO characteristics influence accounting practices, the authors show that CFO characteristics also influence technological innovation such as the adoption of ERP systems. Future research on technological innovation may therefore pay closer attention to the influence of CFOs.
Originality/value
This paper is the first to quantitatively test the influence of CFO characteristics on ERP system adoption.</abstract><cop>Bradford</cop><pub>Emerald Publishing Limited</pub><doi>10.1108/JAOC-10-2015-0078</doi><tpages>27</tpages><orcidid>https://orcid.org/0000-0003-2386-0938</orcidid></addata></record> |
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| ispartof | Journal of accounting & organizational change, 2017-03, Vol.13 (1), p.85-111 |
| issn | 1832-5912 1839-5473 |
| language | eng |
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| source | Emerald Journals; Standard: Emerald eJournal Premier Collection |
| subjects | Case studies Chief executive officers Chief financial officers Education Enterprise resource planning Hypotheses |
| title | Chief financial officer (CFO) characteristics and ERP system adoption |
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