Information Technology Reference
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time, real-time, and transparency .” Moreover,
imposing the system's use, strict control of users
to prevent them from using parallel systems, and
the relocation of employees who produce parallel
reports were examples of policies that respondents
suggested top management could apply in order
to improve system assimilation.
company that the function of the ERP system was
to primarily serve the finance department and to
tighten control over the other departments' opera-
tions. These perceptions negatively impacted the
system assimilation level in the company.
user involvement
strategic Alignment
Wagner and Newell (2007) argue that unlike other
IS projects, ERP user involvement has is more
beneficial during the post-implementation stage
than earlier stages. Indeed, as users gradually learn
about the system by experiencing it (experiential
learning), they start to understand the system's
functionalities and to explore its possibilities and
limits. They can therefore better describe their
requirements and ask for adjustments to satisfy
their needs (Musaji, 2005). The more they are sat-
isfied with the system, the more they are engaged
with it and the higher their level of assimilation
(Wagner & Newell, 2007).
The ERP steering committee at Company A
presented users with a valuable tool to get their
voices heard. During the committee's regular
meetings, users' suggestions were evaluated and
classified by priority for possible implementation.
IT respondents at companies B and C stressed
that users' seniority, computer literacy, and abil-
ity to express their needs were elements that had
a significant impact on the level of involvement
with and commitment to the system.
One important factor that was highlighted by
respondents in all of the four companies was the
level of involvement of managers and its impact
on their subordinates' commitment to and in-
volvement with the system. At Company C, the
reluctance of middle managers to commit to the
system was a result of their “ fear of becoming
unnecessary for the firm's functioning .” For those
who had more trust in the system, their limited
involvement was attributed to the heavy workload
of the daily tasks. At the other extreme of the
spectrum, managers at companies A and D had
a very high level of system ownership and com-
Researchers seem to agree that major gains are
realized when the IT supports, stimulates, and
enables the firm's strategy (Tallon, 2008). Evaluat-
ing the system's strategic alignment involves not
only the system's support of the firm's strategy but
also the IT's support of the business processes, the
IT's reporting relationship with top management
(IT-top management distance) and involvement
in business strategy formulation, and the manage-
ment practices that impact alignment (Tallon,
2008; Rathman, et al., 2005).
Companies A and D exhibited the highest
level of strategic alignment. The system was
highly valued in these firms by both senior and
middle managers, and was always considered to
be an institutional tool for the firm's operational
effectiveness. The situation was in the process of
improving in Company B with the arrival of the
new CEO and the new managers, all of whom
had experience with ERP systems. One interest-
ing factor that was highlighted by respondents at
companies B and D is the reporting relationship
between the IT manager and the CEO on the
one hand, and the IT manager and other depart-
ment managers on the other hand. A respondent
at Company D argued that the fact that the IT
manager was at the same reporting level as the
other departments' managers compromised the
execution of his recommendations. In fact, these
recommendations were seen as emanating from a
mere peer rather than serious orders from senior
management. Moreover, the fact that at Company
B the IT service was supervised by the finance
department reinforced a general perception in the
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