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1. Introduction
The past few years have witnessed numerous organizations implementing different modules of enterprise resource planning (ERP) systems. The underlying objective of these organizations is to improve their performance in line with other worldwide organizations. The ERP system consists of “a set of integrated applications modules, which span most business functions (including accounting)” (Scapens and Jazayeri, 2003). A module is a computer software program that incorporates the industry’s best practice and provides ERP system users with access to real-time data about business functions (Caglio, 2003; Dezdar, 2012). Although each module represents a functionally different business processes, all modules are fully integrated. In ERP systems, integration means that the entry of data in one module affects the data and the operations of some or all other modules included in the system (Dechow and Mouritsen, 2005). Accordingly, the implementation of an ERP system alters the relationships between organizations’ different functions (Brignall and Ballantine, 2004; Kanellou and Spathis, 2013; Teittinen et al., 2013; Nwankpa, 2015). It also involves organizational transformational processes that significantly affect the organization’s structure, culture, employees and practices that existed prior to the implementation of that system (Caglio, 2003; Scapens and Jazayeri, 2003; Ruivo et al., 2014).
Despite the many advantages of adopting ERP systems, there has been a high rate of implementation failure in developed countries, and emerging economies are no exception (Huang and Palvia, 2001; Hawari and Heeks, 2010; Dezdar, 2012). If there are many cases of ERP system implementation failure in developed countries that have high information technology (IT) maturity, good IT infrastructure and good ERP experience, then ERP implementation in emerging economies and developing countries will encounter as many, if not more, cases of failure. This is because the majority of ERP systems are Western-designed systems for Western businesses, yet ERP systems vendors customize these systems’ “built-in” practices to meet the needs of local organizations. Consequently, it is vital to have an in-depth understanding of the processes of implementing ERP systems in emerging economies.
Accordingly, this study aims at examining the processes of implementing an ERP system in a public service organization operating in an emerging market economy – the United Arab Emirates (UAE). The study specifically examines the process of mutual adjustments between the ERP system’s “accounting...