Organizational Value Engagement and Leadership Commitment to Accountability for Accurate Financial Data Collection Among Enterprise Resource Planning (ERP) System Users
Loading...
Authors
Tauiliili, Alice Posini
Issue Date
2025-09
Type
Dissertation
Language
en
Keywords
Organizational Value , ERPs , finance , Business, Engineering, Science, & Technological Innovation
Alternative Title
Abstract
The problem explored in this study was the ineffective management of ERP systems in organizations, resulting in inaccurate financial reporting. Enterprise Resource Planning (ERP) systems provide improvements in the internal control and risk management of financial accounting systems by linking multiple business activities within one platform, which in turn boosts the effectiveness of corporate financial management. The purpose of this study was to increase understanding of the role that finance department leaders' organizational values, engagement, and commitment play in promoting accountability in the collection and accurate reporting of financial data among ERP system users. The study used a conceptual framework blending stewardship theory on leadership's motivation for what is best for the organization, complemented by institutional theory underscoring how culture, norms, and regulatory structures influence organizational behaviors. The qualitative descriptive research methodology and design were employed to understand and analyze the intricate experiences and views of business leaders on accountability for the accurate collection of financial data in ERP systems. The participants were 10 leaders in the United States responsible for ERP users to ensure accurate reporting of financial data. Semi-structured interviews with 13 protocol questions were the method for gathering data. Data were analyzed using reflexive thematic analysis through the computer-assisted qualitative data analysis software NVivo. The execution of Braun and Clarke's six-step analysis process produced five themes involving leadership responsibilities, plus technical and human aspects. The study results reveals that aligning managerial motivations and organizational norms significantly impacts ERP effectiveness. The study discloses that accurate financial reporting requires both technological solutions and addressing human behavior, leadership oversight, and strategic alignment. Recommendations for future research include ERP integration techniques for greater effectiveness, examining the impact of initiatives aimed at behavioral change, investigating leadership accountability models, and examining the cost-effectiveness of ERP decisions. The implication of materialized themes offers leaders direction and bolster recommendations for future research to improve the effectiveness of financial reporting for businesses.