How to cite this paper
Kouki, A. (2015). Joint impact of ERP systems and non financial performance indicators on corporate financial performance: Evidence from French listed companies.Management Science Letters , 5(1), 1-10.
Refrences
Akkermans, H. A., Bogerd, P., Yücesan, E., & Van Wassenhove, L. (2003). The impact of ERP on supply chain management: exploratory findings from a European Delphi study. European Journal of Operational Research, 146 (2), 284-301.
Amir, E., & Lev, B. (1996). Value-relevance of non-financial information: the wireless communications industry. Journal of Accounting and Economics, 22(1–3), 3–30.
Anderson, A., & Muller, R. (2007). Containing transaction costs in ERP implementation through identification of strategic learning projects. Project Management Journal, 38 (2), 84-92.
Banker, R., Potter, G., & Srinivasan, D. (2000). An empirical investigation of an incentive plan that includes non financial performance measures. The accounting review, 75 (1), 65-92.
Behin, B., & Riley, R. (1999). Using Nonfinancial Information to Predict Financial Performance: The Case of the U.S. Airline Industry. Journal of Accounting, Auditing and Finance, 14 (1), 29-56.
Brignall, S., & Ballantine, J. (2004). Strategic Enterprise Management Systems: new directions for research. Management Accounting Research, 15 (2), 225-240.
Chenhall, R.H. (1997). Reliance on manufacturing performance measures, total quality management and organizational performance. Management Accounting Research, 8 (2), 187-206.
Davenport, T.D. (1998). Cooperative ERP Life-cycle Knowledge Management. Proceedings of the Ninth Australasian Conference on Information Systems. September 29-October 2, Sydney, 227-240.
Drucker, P. F. (1995). The information executives truly need. Harvard Business Review, 73(1), 54-63.
Eccles, R.G. (1991). The performance measurement manifesto. Harvard Business Review, 69(1), 131-138.
Grunlund, M., & Malmi, T. (2002). Moderate impact of ERPS on management accounting: a lag or permanent outcome? Management Accounting Research, 13(3), 299-321.
HassabElnaby, H.R., Said,A.A., & Wier, B. (2005). The Retention of Nonfinancial Performance Measures in Compensation Contracts. Journal of management accounting research, 17(1), 23-42.
Hayes, D.C., Hunton, J.E., & Reck, J.L. (2001). Market reaction to ERP implementation announcements. Journal of information systems, 15(3), 3-18.
Hendricks, K.B., Singhal, V.R., & Stratman, J.K. (2007). The impact of enterprise systems on corporate performance: A study of ERP, SCM, and CRM system implementations. Journal of Operations Management, 25(1), 65-82.
Hughes, K.E. (2000). The value relevance of non financial measures of air pollution in the electric utility industry. The Accounting Review, 75(2), 209-228.
Hunton, J. E., Lippincott, B., & Reck, J.L. (2003). Enterprise resource planning systems: comparing firm performance of adopters and non adopters. International Journal of Accounting Information Systems, 4(3), 165-184.
Hyvonen, J. (2007). Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance. Management Accounting Research, 18 (3), 343-366.
Ittner, C., & Larcker, D. (1995). Total Quality Management and the Choice of Information and Reward Systems. Journal of accounting research, 33, 1-35.
Ittner, C., & Larcker, D. (1998). Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction. Journal of accounting research, 36, 1-36.
Ittner, C.D., Larcker, D.F., & Rajan, M.V. (1997). The choice of performance measures in annual bonus contracts. Accounting Review, 72(2), 231–55.
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs and ownerships structure. The Journal of Financial Economics, 3(4), 305-360.
Kallunki, J., Laitinen, E.K., & Silvola, H. (2011). Impact of enterprise resource planning systems on management control systems and firm performance. International Journal of Accounting Information Systems, 12, 20–39
Kaplan, R.S., & Norton, D.P. (1992). The balanced scorecard measures that drive performance. Harvard Business Review, 70(1), 72-80.
Kaplan, R.S., & Norton, D.P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74(1), 74-86.
Laframboise, K., & Reyes, F. (2005). Gaining competitive advantage from integrating Enterprise Resource Planning and Total Quality Management. The Journal of Supply Chain Management, 41(3), 49-64.
Perera, S., Harrison, G., & Poole, M. (1997). Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: a research note. Accounting, Organization and Society, 22(6), 557-572.
Poston, R., & Grabski, S. (2001). Financial impacts of enterprise resource planning implementations. International Journal of Accounting Information Systems, 2(4), 271-294.
Quattrone, P., & Hopper, T. (2001). What does organizational change mean? Speculations on a taken for granted category. Management Accounting Research, 12(4), 403-435.
Riley, R., Pearson, T., & Trompeter, G. (2003). The value relevance of non-financial performance variables and accounting information: the case of the airline industry. Journal of Accounting and Public Policy, 22, 231–254.
Said, A. (2003). An Empirical Investigation of the Performance Consequences of Nonfinancial Measures. Journal of management accounting research, 15(1), 193-223.
Wang, L., Zhang, J., & Liao, Q. (2007). A Principal-Agent Perspective on ERP Implementation Decisions An Empirical Analysis Based on Chinese Listed Companies. http://ssrn.com/.
Wier, B., Hunton, J., & Hassabelnaby, H. R. (2007). Enterprise resource planning systems and non-financial performance incentives: The joint impact on corporate performance. International Journal of Accounting Information Systems, 8 (3), 165-190.
Wier, B., McEwen, R. A., & Hunton, J. E. (2005). The Reaction of Financial Analysts to Enterprise Resource Planning (ERP) Implementation Plans. Journal of Information Systems, 16(1), 31-40.
Wiersma, E. (2008). An exploratory study of relative and incremental information content of two non-financial performance measures: Field study evidence on absence frequency and on-time delivery. Accounting, Organizations and Society, 33(2-3), 249-265.
Woo, H.S. (2007). Critical success factors for implementing ERP: the case of a Chinese electronics manufacturer. Journal of Manufacturing Technology Management, 18(4), 431–442.
Amir, E., & Lev, B. (1996). Value-relevance of non-financial information: the wireless communications industry. Journal of Accounting and Economics, 22(1–3), 3–30.
Anderson, A., & Muller, R. (2007). Containing transaction costs in ERP implementation through identification of strategic learning projects. Project Management Journal, 38 (2), 84-92.
Banker, R., Potter, G., & Srinivasan, D. (2000). An empirical investigation of an incentive plan that includes non financial performance measures. The accounting review, 75 (1), 65-92.
Behin, B., & Riley, R. (1999). Using Nonfinancial Information to Predict Financial Performance: The Case of the U.S. Airline Industry. Journal of Accounting, Auditing and Finance, 14 (1), 29-56.
Brignall, S., & Ballantine, J. (2004). Strategic Enterprise Management Systems: new directions for research. Management Accounting Research, 15 (2), 225-240.
Chenhall, R.H. (1997). Reliance on manufacturing performance measures, total quality management and organizational performance. Management Accounting Research, 8 (2), 187-206.
Davenport, T.D. (1998). Cooperative ERP Life-cycle Knowledge Management. Proceedings of the Ninth Australasian Conference on Information Systems. September 29-October 2, Sydney, 227-240.
Drucker, P. F. (1995). The information executives truly need. Harvard Business Review, 73(1), 54-63.
Eccles, R.G. (1991). The performance measurement manifesto. Harvard Business Review, 69(1), 131-138.
Grunlund, M., & Malmi, T. (2002). Moderate impact of ERPS on management accounting: a lag or permanent outcome? Management Accounting Research, 13(3), 299-321.
HassabElnaby, H.R., Said,A.A., & Wier, B. (2005). The Retention of Nonfinancial Performance Measures in Compensation Contracts. Journal of management accounting research, 17(1), 23-42.
Hayes, D.C., Hunton, J.E., & Reck, J.L. (2001). Market reaction to ERP implementation announcements. Journal of information systems, 15(3), 3-18.
Hendricks, K.B., Singhal, V.R., & Stratman, J.K. (2007). The impact of enterprise systems on corporate performance: A study of ERP, SCM, and CRM system implementations. Journal of Operations Management, 25(1), 65-82.
Hughes, K.E. (2000). The value relevance of non financial measures of air pollution in the electric utility industry. The Accounting Review, 75(2), 209-228.
Hunton, J. E., Lippincott, B., & Reck, J.L. (2003). Enterprise resource planning systems: comparing firm performance of adopters and non adopters. International Journal of Accounting Information Systems, 4(3), 165-184.
Hyvonen, J. (2007). Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance. Management Accounting Research, 18 (3), 343-366.
Ittner, C., & Larcker, D. (1995). Total Quality Management and the Choice of Information and Reward Systems. Journal of accounting research, 33, 1-35.
Ittner, C., & Larcker, D. (1998). Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction. Journal of accounting research, 36, 1-36.
Ittner, C.D., Larcker, D.F., & Rajan, M.V. (1997). The choice of performance measures in annual bonus contracts. Accounting Review, 72(2), 231–55.
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs and ownerships structure. The Journal of Financial Economics, 3(4), 305-360.
Kallunki, J., Laitinen, E.K., & Silvola, H. (2011). Impact of enterprise resource planning systems on management control systems and firm performance. International Journal of Accounting Information Systems, 12, 20–39
Kaplan, R.S., & Norton, D.P. (1992). The balanced scorecard measures that drive performance. Harvard Business Review, 70(1), 72-80.
Kaplan, R.S., & Norton, D.P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74(1), 74-86.
Laframboise, K., & Reyes, F. (2005). Gaining competitive advantage from integrating Enterprise Resource Planning and Total Quality Management. The Journal of Supply Chain Management, 41(3), 49-64.
Perera, S., Harrison, G., & Poole, M. (1997). Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: a research note. Accounting, Organization and Society, 22(6), 557-572.
Poston, R., & Grabski, S. (2001). Financial impacts of enterprise resource planning implementations. International Journal of Accounting Information Systems, 2(4), 271-294.
Quattrone, P., & Hopper, T. (2001). What does organizational change mean? Speculations on a taken for granted category. Management Accounting Research, 12(4), 403-435.
Riley, R., Pearson, T., & Trompeter, G. (2003). The value relevance of non-financial performance variables and accounting information: the case of the airline industry. Journal of Accounting and Public Policy, 22, 231–254.
Said, A. (2003). An Empirical Investigation of the Performance Consequences of Nonfinancial Measures. Journal of management accounting research, 15(1), 193-223.
Wang, L., Zhang, J., & Liao, Q. (2007). A Principal-Agent Perspective on ERP Implementation Decisions An Empirical Analysis Based on Chinese Listed Companies. http://ssrn.com/.
Wier, B., Hunton, J., & Hassabelnaby, H. R. (2007). Enterprise resource planning systems and non-financial performance incentives: The joint impact on corporate performance. International Journal of Accounting Information Systems, 8 (3), 165-190.
Wier, B., McEwen, R. A., & Hunton, J. E. (2005). The Reaction of Financial Analysts to Enterprise Resource Planning (ERP) Implementation Plans. Journal of Information Systems, 16(1), 31-40.
Wiersma, E. (2008). An exploratory study of relative and incremental information content of two non-financial performance measures: Field study evidence on absence frequency and on-time delivery. Accounting, Organizations and Society, 33(2-3), 249-265.
Woo, H.S. (2007). Critical success factors for implementing ERP: the case of a Chinese electronics manufacturer. Journal of Manufacturing Technology Management, 18(4), 431–442.