Review:
The most mission-critical accounting information systems coordinate Accounts Payable (AP) and
Accounts Receivable (AR), in addition to orchestrating the many activities of an enterprise across its
value chain. The long-term quality of information provided by any accounting information system is
predicated on how well the procedures, processes and workflows have been designed to support the
value chain structure over the long-term (Worwa, Stanik, 2010). Where Material Resourcing
Planning (MRP) systems were predominantly used within eh four walls of an enterprise and as a
result became myopic and inward-centered over time, Enterprise Resource Planning (ERP) systems
have requires enterprises to concentrate on a much broader, diverse stakeholder base within and
outside their immediate organizational boundaries (Ifinedo, 2011). With these facts in mind and the
progression of enterprise systems from being internally based to being more collaborative, a
summary and critique of the article The Influence Of External Factors On Routine ERP Usage
The common attributes that the highest-performing ERP systems share globally is that are uniquely
aligned to the specific information needs, including the data and information latency requirements of
the organizations they are designed to serve. Automating business processes and ensuring a higher
level of acuity, accuracy and precision to data processing while increasing speed emerges as the
highest priority and most valued attribute of the analysis completed in the study, The Influence Of
External Factors On Routine ERP Usage (Sternad, Gradisar, Bobek, 2011). In order to validate or
refute the hypotheses regarding the influence of external factors on routine ERP usage the
researchers created a technological acceptance model (TAM) that was specifically designed to
capture and quantify at a statistically significant level the impact of each external factor isolated for
analysis in the methodology (Sternad, Gradisar, Bobek, 2011). The researchers contacted 161 ERP
users within a national telecommunications companies who had been using an ERP system as part
of their daily work activities since 1999. After having completed an initial review of organizational
information literacy, the researchers were able to device their TAM Model Framework (Sternad,
Gradisar, Bobek, 2011). The three core components of the TAM include ERP Usefulness, ERP Ease
of Use and Attitudes to ERP systems (Sternad, Gradisar, Bobek, 2011). This framework provided
the researchers with an opportunity to isolate, first-order, second-order and third-order effects based
on the quality of data generated from the TAM Model and its measurement instrument.