Adoption of Enterprise Resource Planning System in IFRS Conversion: Evidence from Türkiye
Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, cilt.20, sa.1, ss.41-61, 2025 (ESCI, TRDizin)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 20 Sayı: 1
- Basım Tarihi: 2025
- Doi Numarası: 10.17153/oguiibf.1444096
- Dergi Adı: Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi
- Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
- Sayfa Sayıları: ss.41-61
- Bursa Uludağ Üniversitesi Adresli: Evet
Özet
The purpose of this study is to determine the primary factors that influence the decision to implement an ERP system in the IFRS conversion in Borsa Istanbul or largest 500 Turkish industrial firms. We propose a modified version of the technology, organization and environment model. The data obtained from 324 participants was analyzed using the SmartPLS program. The results demonstrate that coordination improvements, relative advantage, compatibility and top management support have a positive and significant impact on the adoption of ERP systems in IFRS conversion, while complexity has a negative and significant impact.