Which individual differences of financial controllers cause distinction between ‘expert’ and ‘limited’ users of an ERP system?

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Executive Programme in Management Studies

Which Individual Differences of Financial

Controllers Cause Distinction Between

‘Expert’ and ‘Limited’ Users of an ERP

System?

Master thesis

Name: Stef Steenvoorden

Student number: 11210540 Date of submission: 30-06-2018

Supervisor: Dr. Ir. J. Kraaijenbrink

Executive Programme in Management studies/Bedrijfskunde in deeltijd Strategy track

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Statement of Originality

This document is written by Student Stef Steenvoorden, who declares to take full responsibility for the contents of this document.

I declare that the text and the work presented in this document is original and that no sources other than those mentioned in the text and its references have been used in creating it.

The Faculty of Economics and Business is responsible solely for the supervision of completion of the work, not for the contents.

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Abstract

The role of the financial controller changes over time, and this is partly due to advancements in information technology (IT). The introduction of Enterprise Resource Planning (ERP) information systems, has ensured that financial controllers have to spend less time on data collection and distribution. Instead, they can spend more time on value-adding activities such as advising in management decision-making, change processes and IT initiatives. ERP systems also give support in most of these activities. In the future, it is expected that IT will even become more important because new information technology will improve and expand the role of the financial controller. Furthermore, IT investments made by companies will increase. However, much of the investments in IT systems do not gain the potential benefits due to underutilization. With regards to these

developments, it is interesting to find out which individual differences of financial controllers are of influence on the use of an ERP system. To investigate which individual differences are important, it is essential to measure differences between users (expert users versus limited users). The

corresponding research question is: ‘Which individual differences of financial controllers cause distinction between ‘expert’ and ‘limited’ users of an ERP system?’ Data was gathered through in-depth interviews with fifteen financial controllers within one company. They all work with the same system and under similar circumstances. All interview transcripts were coded and analyzed. Several variables were identified that causes distinction between ‘expert’ and ‘limited’ users of an ERP system. These results contribute to the management accounting literature and theories of

continuous usage. In practice, these results can be useful for recruitment and personnel policy, which can help companies to reduce or to prevent underutilization of ERP systems.

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Introduction

Much is written about the profession of the financial controller, or management accounting as the profession is often called outside continental Europe (Loo, Nederlof, & Verstegen, 2006). Information can be found about the role of the financial controller (Graham, Davey‐Evans, & Toon, 2012), the identity of the financial controller (Ahrens & Chapman, 2000) and their involvement in management and management decision-making (Rouwelaar, Bots, & Vanamelsfort, 2008; Sathe, 1983; Zoni & Merchant, 2007). Furthermore, there are reports from reputable accounting firms about the financial controller of the future (Kaplan, Waelter, Nuttycombe, & Carrington, 2017; Rose, 2016; Stanton & Sandwell, 2017).

The most important development financial controllers have undergone is a change of role. From a ‘scorekeeping’ /’bookkeeper’ role in which they were not involved in decision-making (Hopper, 1980; Simon, 1954) to a role of “business partner” (Goretzki, Strauss, & Weber, 2013; Rouwelaar et al., 2008), in which they add value into decision-making and control. This is established because financial controllers could spend less time on routine transactional work (Graham et al., 2012; Granlund, 2007; Zoni & Merchant, 2007), mainly due to improved business operations and advancements in information technology (IT) (Goretzki et al., 2013; Graham et al., 2012; Granlund, 2007). IT is nowadays of vital importance for accounting and control, especially ERP information systems (Granlund, 2007; Kirkley, 2007; Thomson, 2016). Due to ERP systems, financial controllers have to spend less time on data collection and –distribution, and it supports them in more value-adding activities (Caglio, 2003).

Reports about the financial controller of the future, states that IT will play an even more important role (Kaplan et al., 2017; Rose, 2016; Stanton & Sandwell, 2017) because new information technology will improve and expand the role of the financial controller (Rose, 2016). Nonetheless, in the

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2007). IT is most of the time taken for granted (Granlund, 2007). However, much of the investments in ERP systems do not gain the potential benefits due to underutilization (Chang, Chou, Yin, & Lin, 2011). Because for many IT systems, only limited functionalities are used (Shaikh & Karjaluoto, 2015). Even though, enormous amounts of money are invested in IT resources.

With regards to these developments in the field of financial controllers and IT, it is important for the financial controllers to have the right IT skills and knowledge, and for companies to be prepared. If it is possible to define the individual differences of financial controllers that are of influence on the use of an ERP system, this information can be very useful to reduce or prevent possible underutilization of ERP systems. Additionally, this information can be used to develop and implement proper policies on personnel and recruitment. To investigate which individual differences are important, it is

essential to measure differences between users. Therefore, a group of individuals who extensively use the system, and a group of individuals who use the system limited were selected and compared with each other. The corresponding research question is: ‘Which individual differences of financial controllers cause distinction between ‘expert’ and ‘limited’ users of an ERP system?’ This does not mean that everyone has to be an ‘expert user,’ but based on this information companies can make a good overview of their employees which will help to develop proper policies on personnel and recruitment. For example, it allows companies to create teams according to their needs, where everyone’s qualities are used, including efficient use of an ERP system.

For this qualitative study, a single case study was conducted, through in-depth semi-structured interviews with financial controllers of Erasmus MC, a university medical center in the public sector. This thesis starts with a literature review. Followed by the description of the data and method. Hereafter the results are described, and this thesis will end with the discussion and conclusion.

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Literature review

The financial controller

By origin, the financial controller or management accountant had mainly a ‘scorekeeping’ /’bookkeeper’ role (Hopper, 1980; Simon, 1954). In the hierarchy, they were mainly centrally positioned, far from the business. Financial controllers wanted to become more involved in management decision making, as they were not involved or a little (Hopper, 1980). They did not succeed in getting involved, as they had to spent a lot of time on accounting activities (Hopper, 1980). This changed, as Sathe (1983) noticed that financial controllers were not positioned centrally anymore but where present at all layers of the organisation, from business unit controllers to corporate controllers. They became part of the management team (Granlund & Lukka, 1998; Sathe, 1983). There are different reasons why the role of the financial controller has changed. For example, developments in information technologies and improved business operations, growing competition and globalization (Graham, Davey‐Evans, & Toon, 2012). The business requested from financial controllers not to only provide data but also to understand what this data meant (Goretzki, Strauss, & Weber, 2013; Graham et al., 2012). Financial controllers were able to do this as they had to spend less time on routine transactional work, due to advancements of information technologies and improved business operations (Graham et al., 2012; Granlund, 2007; Zoni & Merchant, 2007). From then on their role could be described in twofold, giving support in management decision-making and being responsible for financial reporting and internal control (Sathe, 1983). Financial controllers involvement in management decision making is not fixed, as some financial controllers have little involvement and some are heavily involved in this process (Rouwelaar, Bots, & Vanamelsfort, 2008; Zoni & Merchant, 2007). It mainly depends on the preferences of the management team (Sathe, 1983), the personal characteristics of a financial controller (Rouwelaar et al., 2008), and

organisational factors (Rouwelaar et al., 2008; Sathe, 1983) However, involvement of financial controllers in decision-making seems to increase a company’s performance (Russel & Siegel, 1999; Zoni & Merchant, 2007).

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It seems clear that the role of the financial controller today includes more than just bookkeeping and scorekeeping activities. However, there is no agreement about the different roles a financial

controller can take upon and therefore there also different definitions. In this thesis, the definition Verstegen et al., (2007) is used, because it takes the role development of the financial controller into account and is also up to date with regard to the IT use of financial controllers. “A financial controller supports and advises the management of an organisation in realizing their economic, public and financial goals. Support is interpreted regarding the design and maintenance of management control and accounting information systems, and the procurement and distribution of information”.

The role of the financial controller is described in different ways, Sathé (1983) argues that there are four types of financial controllers, “the independent-, the involved-, the split- and the strong financial controller.” Verstegen et al. (2007) found through an exploratory study only two of these roles, the involved financial controller called “information adopter” and the independent financial controller called “watchmen.” An “information adapter” focuses on the organisations need for information by collecting, organising and analyzing of data and is involved in organisational change processes (Sathe, 1983; Verstegen et al., 2007). A watchman puts more emphasis on “scorekeeping and

risk-monitoring activities”(Simon, 1954; Verstegen et al., 2007). Järvenpää (2007) and Goretzki (2013) do not speak about different roles but argue that the role in general is changed to a more business-oriented role, the role of a business partner.

Information technology

As mentioned, an important driver for the role change of the financial controller was the

advancements of IT such as ERP systems. ERP systems can link all areas of a firm, including order management, manufacturing, human resources, financial systems, and distribution, with external suppliers and customers into one integrated system with shared data and visibility (Chen, 2001). ERP systems made accounting knowledge available for different parties within organisations; financial controllers do not have a patent on this data anymore (Caglio, 2003). Because of ERP information

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systems, financial controllers have to spend less time on data collection and –distribution (Järvenpää, 2007). ERP systems carry out many of the duties that used to be part of the financial controller’s daily practices; they have eliminated many accounting tasks (Caglio, 2003). Instead, financial controllers can spend more time on value-adding activities such as advising in management decision-making, change processes and IT initiatives (Caglio, 2003; Zoni & Merchant, 2007). ERP systems give support in most of these activities. However, this means that financial controllers need certain IT skills, which were described by Wessels (2005). In short, Wessels (2005) explains that a financial controller needs to possess knowledge about information systems, need to have the skills to manage information and to apply technology. Furthermore, financial controllers not only use information systems, but they also have a crucial role in the assessment, design, and management of such systems (Loo et al., 2006). Thus, ERP systems are crucial for financial controllers.

There are reports from reputable accounting firms (EY, KPMG, Deloitte) about the future of the financial controller. They have different visions about the future of the financial controller. However they all share the idea that data and (new) information technology are becoming more important (Kaplan et al., 2017; Rose, 2016; Stanton & Sandwell, 2017). A report by Rose (2016) states that financial controllers should utilize new information technologies to improve and expand their role, they should be advocates for new information technologies. This taken into consideration, it is from importance that financial controllers have a full understanding of IT, to add value to their

organisation (Thomson, 2016). Even though it seems that everybody agrees on the importance of IT in accounting, literature is very limited about IT in accounting (Granlund, 2007). In most literature, IT is taken for granted, probably because accounting nowadays is impossible without IT. Therefore, the support of IT was not assumed to be problematic. However, much of the investments in IT systems do not gain the potential benefits due to underutilization (Shaikh & Karjaluoto, 2015), because for many IT systems, only limited functionalities are used (Shaikh & Karjaluoto, 2015). ERP systems are no exception to the rule, inefficient use of users is given as the most important reason for

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resources. In a report from Gartner (Pettey & van der Meulen, 2018) it is stated that spending will reach $ 3,7 trillion in 2018, an increase of 4,5% compared to 2017. Enterprise software takes a big piece of this spending in account, and is expected to keep growing in 2019 for 8,4% up to a spend of $ 421 billion.

With regards to these developments in the field of financial controllers and IT, it is important for the financial controllers to have the right IT skills and knowledge, and for companies to be prepared. If it is possible to define the individual differences of financial controllers that are of influence on the use of an ERP system, this information can be very useful to reduce or prevent possible underutilization of ERP systems. Additionally, this information can be used to develop and implement proper policies on personnel and recruitment. To investigate which individual differences are important, it is

essential to measure differences between users. The corresponding research question is: ‘Which individual differences of financial controllers cause distinction between ‘expert’ and ‘limited’ users of an ERP system?’

Theories of IT acceptance and continuous usage

To find out which individual differences of financial controllers affect the use of ERP systems, it is important to know what already is written about factors influencing usage behaviour of IT systems. However, first, it is essential to understand what determines the acceptance of technology.

The acceptance of IT is determined by the actual use of the technology (Yi, Jackson, Park, & Probst, 2006). When for example IT software is implemented this does not mean a project is successful, it all depends on the actual usage of the technology (Kohli & Devaraj, 2003). Many different models have been described and tested to understand what influences user acceptance of information technology (Lai & Lai, 2017). One of the most used theories for explaining technology acceptance is the

Technology Acceptance Model (TAM) (Oliveira & Martins, 2011), see figure 1. Davis et al. (1989) introduced the TAM, which is based on the Theory of Reasoned Action. The TAM explains the

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behaviour of acceptation or rejection of information systems. The model explains that the intention of behaviour to system usage on an individual level, is determined by two assumptions; perceived usefulness and perceived ease of use. Perceived usefulness is defined as “the degree to which an individual believes that using a particular system would enhance his or her job performance.” Perceived ease of use, “refers to the degree to which an individual believes that using a particular system would be free of effort” (Davis et al., 1989). TAM states that the effects of external variables on intention to use are mediated by perceived usefulness and perceived ease of use. These external variables are for example “characteristics of the system, training, development of the system.”

Figure 1. Original TAM model

Following the original TAM, more variables were found that influence the perceived usefulness and intention to use (Venkatesh & Davis, 2000). These are added to the Technology Acceptance Model 2 (TAM2), see figure 2. The model explains that social- (subjective norm, voluntariness, image) and cognitive processes (job relevance, output quality and result demonstrability, experience) have an influence on Perceived Usefulness and Intention to Use and subsequently on usage behaviour.

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Figure 2. TAM2 model

With regards to usage behaviour of IT, continuous usage (or post-adoption) refers to “the individual’s decision to embrace the IT systems well beyond its first use and continuously exploit and extend the functionality built into IT systems” (Shaikh & Karjaluoto, 2015). Within the continuous usage theory, there are two dominating directions (Shaikh & Karjaluoto, 2015). Theories that have their origin in Expectation Confirmation Theory (ECT) and theories that have their origins in the Theory of Reasoned Action (TRA).

ECT (Oliver, 1977) is developed to explain post-adoption behaviour for consumer research.

Bhattacherjee (2001) integrated ECT with existing literature on IT continuous into a post-acceptance model of information system continuous, see figure 3. It explains that before one starts using a certain information system, an individual has a prior expectation about the information system based on previous experience of using information systems. This individual gets confirmation if the

expectations meet the actual experience and disconfirmation if this is not the case and subsequently this individual decides if the information system is useful for his- or herself (Bhattacherjee, 2001). The expectations of the usefulness in combination with the (dis)confirmation of the systems, determines if one is satisfied with the information system (Bhattacherjee, 2001). Satisfaction on its

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turn influences continuous usage of the information system, and usefulness also has a direct effect on continuous usage (Bhattacherjee, 2001; Bhattacherjee & Premkumar, 2004).

Figure 3. IS continuous model (Bhattacherjee 2001)

TRA states that actual system usage is directly influenced by the intention to use an information system (Fishbein & Ajzen, 1975), see figure 4. The intention to use is in turn influenced by a user’s attitude towards usage of the information system and by the social pressure to perform certain behaviour towards usage of an information system (Fishbein & Ajzen, 1975; Venkatesh & Davis, 2000).

Figure 4. Theory of Reasoned Action (Fishbein & Ajzen, 1975)

Most used models in technology continuous research have their origin in the TRA and ECT (Shaikh & Karjaluoto, 2015). The variables that are of influence on usage behaviour have their origin in one of these theories. These variables are described below and summarized in table 1.

Experience is an important variable for continuous usage. When employees start working with a new ERP system, they will first use basic and limited features (Hsieh & Wang, 2007). However, when they gain experience with the system, they will use the system more often and use more extended functionalities. Thus, experience has a positive effect on perceived usefulness (Dishaw & Strong, 1999) and perceived ease of use (Agarwal Ritu & Prasad Jayesh, 2007).

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Training is an “organised activity aimed at imparting information and/or instructions to improve the recipient's performance or to help him or her attain a required level of knowledge or skill” (Business Dictionary, 2018). Therefore, it makes sense that Brown et al. (2002) found that training improved self-efficacy of users of ERP systems because they had a better understanding of how ERP systems could enhance their job duties. Furthermore, training can help to form positive attitudes towards an ERP system (Aladwani, 2001). It also provides practical experience; this will help users to understand the quality aspects of the system and to identify its potential benefits (Aladwani, 2001).

Personal innovativeness in IT is “the willingness of an individual to try out any new information technology” (Chou & Chen, 2009). Chou & Chen (2009) found that personal innovativeness in IT positively affects satisfaction indirectly and directly, which subsequently leads to continuance intention. ERP users that score high on personal innovativeness in IT seem to have positive thoughts and experience satisfaction from using ERP systems (Bhattacherjee & Premkumar, 2004; Choi, Kim, & Kim, 2007).

Computer anxiety refers to “fears about the implication of computer use such as the loss of

important data or fear of other possible mistakes” (Sievert, Albritton, Roper, & Clayton, 1988; quoted in Chou & Chen, 2009). Chou & Chen (2009) found that computer anxiety had a negative indirect effect on continuance intention, mediated through general computer self-efficacy but it also has a negative direct effect on continuance intention.

General Computer Self Efficacy (GCSE) is defined as “an individual judgment of efficacy across multiple computer domains” (Yi & Hwang, 2003). Chou & Chen (2009) found that GCSE positive affects satisfaction, which subsequently leads to continuance intention. Individuals with higher computers self-efficacy, have a better understanding of IT systems (Yi & Hwang, 2003) and have more enjoyment in using IT systems (Chou & Chen, 2009).

An optimist is “an individual who looks on the bright side of things and is disposed, with or without sufficient reason, to interpret situations favourably” (Oxford English Dictionary, 2004). Optimists will

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probably experience less distress that comes with new technology and the uncertainty plus lack of information that comes along with it (Edison & Geissler, 2003). Optimists are more likely to make use of new technologies as they have more positive thoughts about their capabilities to perform their task successfully (Edison & Geissler, 2003).

“Enjoyment refers to the extent to which the activity of using a computer system is perceived to be personally enjoyable in its own right, apart from any performance consequences that may be anticipated” (F. Davis, Bagozzi, & Warshaw, 1992). Enjoyment is an example of intrinsic motivation (Venkatesh, 2000). Intrinsic motivation is “the performance of an activity for no apparent

reinforcement other than the process of performing the activity per se” (F. Davis et al., 1992). An individual develops ease of use perception if they enjoy using the system. Enjoyment also influences the perceived usefulness, because individuals who are more intrinsically motivated are more

productive and effective (F. Davis et al., 1992).

Age affects attitude towards new technologies, in general, younger individuals have a more positive attitude towards new technologies (Edison & Geissler, 2003). Age is also researched in the field of IT usage and has an effect indeed. However, age does not have a direct effect but plays a moderating role (Venkatesh, Morris, Davis, & Davis, 2003). Next to age, also the factor gender has a moderating role (Venkatesh et al, 2003). Both variables will be included in the research but not as individual variables.

Based on practical experience, it is expected that an additional factor will be of influence on the use of ERP systems. ERP systems are a real-time information source of all kinds of functional areas within an organisation (Chou & Chen, 2009). Data can be consulted about production, resource planning, customers and so on (Chou & Chen, 2009). Business knowledge is defined as “a thorough

understanding of the general business functions and the specific areas under analysis” (Modell, 1996). Thus, financial controllers that possess business knowledge will understand the benefit of other functional areas besides finance. Therefore, it is expected that business knowledge has a

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positive effect on the perceived usefulness of an ERP system. As ERP systems contain all kinds of different business function.

Variable Influence Article, author Sample

Experience Experience has a positive

effect on the perceived usefulness of new information technologies

Are Individual Differences Germane to the Acceptance of New Information Technologies?;

Agarwal & Prasad, (2007)

230 users of an information technology innovation

Training Training improved

self-efficacy of users of ERP systems

Do I really have to? User acceptance of mandated technology; Brown et al. (2002)

107 employees of a bank Personal innovativeness in IT Personal innovativeness in IT positively affects satisfaction indirectly and directly, which subsequently leads to continuance intention of an ERP system

The influence of individual differences on continuance intentions

of enterprise resource planning (ERP); Chou & Chen (2009)

305 employees, from 13 different industries

Computer anxiety

Computer anxiety had a negative indirect effect on continuance intention, mediated through general computer self-efficacy but it also has a negative direct effect on continuance intention

305 employees, from 13 different industries General computer self-efficacy (GCSE)

GCSE positive affects satisfaction, which subsequently leads to continuance intention

305 employees, from 13 different industries

Optimism Optimists are more likely to

make use of new technologies as they have more positive thoughts about their capabilities to perform their task successfully

Measuring attitudes towards general technology:

Antecedents, hypotheses and scale development; Edison &

Geissler, 2003 605 grade-school and high-school educators, college administrators and junior, senior and graduate students from a university

Enjoyment Enjoyment has a positive

effect on the ease of use perception and the perceived usefulness perception.

Extrinsic and intrinsic motivation to use computers in the

workplace; Davis et al., 1992

200 MBA students at a university

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Data and Method

Research Design

In this empirical research, it is examined whether the variables found in the literature were also reflected in practice and to find out if there where additional variables mentioned by the interviewees which were not expected through theory. Data is gathered from in-depth semi-structured interviews with financial controllers of Erasmus MC. The researcher is an employee of Erasmus MC, which ensures extensive access and knowledge of the culture, employees and the systems. The research question is ‘how’ individual differences make a distinction between users and ‘why’ this is the case. According to Yin (2003) ‘why’ and ‘how’ questions can best be answered using the research strategy case study. Furthermore, “an investigator should have little control over the events, and the focus is on a contemporary phenomenon within some real-life context” (Yin, 2003). These conditions are met, as the researcher does not have control over the events, and the study is about a contemporary phenomenon within a real-life context (financial controllers of Erasmus MC). Another advantage of performing research within one company, a single case study, is that all interviewees deal with the same systems and similar circumstances. This ensures that the outcomes will be based on individual differences and will not be affected by different types of information systems used or the extent to which a system is implemented within different companies. This is important as one of the interviewees recalled: “We use a lot of customized software.” The ERP system used within Erasmus MC is Oracle EBS including subsystems.

From a total population of 55 financial controllers, fifteen financial controllers were interviewed. Within the total population of financial controllers, nine have a management function. Four

controllers with a management function were part of the group of fifteen that were interviewed. The financial controllers work for nine ‘theme departments’ whose primary business is conducting healthcare, research or education. Next to that, there are the overhead department’s, shared service center, the ‘temporary programs’ (among other things the building project of a new hospital) and the

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corporate financial department that has consolidating tasks. In total, the financial controllers work for twelve different departments. In our sample, financial controllers from nine different

departments are covered.

Five ‘expert’ and five ‘limited’ users of the ERP system were selected for the first round of interviews. During a meeting with the financial team coordinators, the content of the research is explained, and the description of an ‘expert’ and ‘limited’ ERP user is clarified. The financial team coordinators have selected, their ‘expert’ and ‘limited’ user in consultation with their team. Based on this selection, these individuals were contacted to schedule the interviews. It turned out that in the first round of interviews, a few questions were not answered clearly enough and some outcomes raised new questions. In addition to these ten interviews, five different financial controllers were selected for a second round of interviews. With the selection of these five financial controllers, it is considered that they work for a department that was not already involved in the first round of interviews. Two of these five financial controllers have a management function because this topic needed further exploring.

Methodology

To research individual differences between the ‘expert’ and ‘limited’ users, in-depth interviews were conducted. Performing an interview is the primary data collection technique for gathering data in qualitative methodologies. Interview questions were prepared based on literature review, which formed the guidance for the semi-structured interviews. The objective was to develop an in-depth understanding of the individual differences that are critical for the use of the ERP system, to gain all potential benefits of the ERP system. The interviewees are financial controllers from different financial teams. A brief introduction and the purpose of the research were explained prior to the interview, and the interviewees were asked to sign an informed consent form. By signing this form, they agreed with participation in the research and could withdraw at any time without giving a

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reason. Additionally, permission is requested for audio recording of the interviews. Audio recording promoted the quality of the interviews, as there could be complete focus on asking the right question to collect the correct data for the study.

The interviews started with some general open questions, to get a good insight of the interviewees. Then, the different variables were mentioned, and the interviewees were asked to respond to open questions about these topics. At the end of each interview, the interviewees were asked if they want to add anything to their given answers, or if they wanted to add another topic, not discussed during the interview. The questions were asked in Dutch because all the respondents are Dutch, and it is not preferable to create a situation in which the language could withhold the participants from giving the right and complete answer. The interviews were conducted in the interviewee's office and had an average time of 45-60 minutes per interview.

Analysis of Data

Interviews were literally transcribed from the audio recording. As Neal 2016 suggest: “… any audio recordings should be transcribed, ideally verbatim and to a level of detail required by the particular project and method.” Then the transcripts were read several times to become familiar with the context. Subsequently, all interview transcripts were coded. First, initial coding is applied, through line by line open coding. Line by line coding works especially well with detailed data about empirical processes/problems from data of interviews (Charmaz, 2006). Each line of text received one or more codes that consist of at least one word, which summarizes what is said. Subsequently, codes were compared with each other, and the codes with overlap were merged. Than overarching sub codes were made, and the codes were assigned to different themes. Eventually, relations were established between the different themes and codes and processed in the results section.

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Validity and Reliability

To ensure the reliability of the interviews, a pilot interview is performed to test the interview questions and techniques. The pilot interview is done with a financial controller, who did not participate in the research interviews. The pilot interview is critically reviewed to ensure that the questions were formulated in a clear and neutral manner. This contributes to the correct

understanding of questions by the interviewee, and it allows to review the objectivity of the questions. To collect data that is minimally biased, the questions did not contain any opinion. Additionally, an evaluation was done after the first interview took place, as it is important to remain critical during the entire research process. Based on this evaluation it was not necessary to make adjustments. All interviews were recorded and transcribed afterward.

An individual (MSc.) is found, independent of the research, willing to evaluate the coding book. She first read the transcripts to make herself familiar with the context, then codes were discussed and after agreement, adjustments were made. Burnard (1991) suggest to improve validity and to prevent researcher bias, that two colleagues should make an own codebook based on the transcripts. Then the three codebooks are compared with each other, and after discussion and agreement adjustment can be made. This way the validity of the codebook would have been higher, however, this was not possible within a short period of a master’s thesis. However, two of the interviewees were asked to check if the codes were rightly assigned to their quotations and some small adjustments are made. This improves the validity of the codebook (Burnard, 1991).

Strengths and Limitations

Fifteen interviews have taken place, and this should be sufficient as Creswell (2009) states that three to five interviewees per case study are necessary.

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A common concern regarding qualitative research within one company, in one country and one profession, is a limitation to generalize its findings (Yin, 2003). This research project has a focus on financial controllers within Erasmus MC using ERP systems and therefore it is difficult to generalize these results for other sectors and industries.

Results

In this section, the results of the interviews are described in two paragraphs. The first paragraph describes general information about the interviewees. The second paragraph describes results about the variables that were researched before.

General information

Opinion about working with the ERP system

All interviewees use the ERP system, and they do not have very different opinions about the ERP system. Financial controllers experience the ERP system as valuable; it offers many options and is very detailed. Even though the ERP system deals with some technical and performance issues. Several interviewees explain that the standard reports are accessible to everybody. Interviewees feel comfortable using the ERP system. Most given reason to use the system, it is necessary to do their job and in particular for information retrieval and analysis. 'Expert users' and 'users in between expert and limited users' spend a much larger part of their time on the usage of the ERP system compared to 'limited users.'

Age

There is a clear difference between the types of users. ‘Expert users’ tend to be a lot younger (average age 29 years old) than ‘users in between expert and limited users’ (average age 41 years old) and ‘limited users’ (average age 43 years old). Furthermore, five interviewees from different ages name that age is of influence on the use of ERP systems. As an interviewee mentions: “Age

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partially determine how you grew up with IT, how you look at technology and how skillful you are with IT.”

Management function

All four interviewed financial controllers with a management function indicate that because of their management function, they do not use the ERP system often; they can delegate system tasks to others. The following quote illustrates this: “I can let other individuals do the work for me in the ERP system. I also do not have the time to do it myself as I spend the majority of my work time in

meetings. That is required for my job.” Financial controllers with a management function mainly use standard reports of the ERP system. Financial controllers without management function were asked whether they perform ERP tasks for financial controllers with a management function. Interviewees confirm this, with the reason: “… because you have the knowledge.” Furthermore, some interviewees state that a financial controller with a management function probably does not possess this

knowledge. They do not consider it as part of the job of a financial controller with a management function to make extensive use of the ERP system. Nonetheless, another interviewee indicates that this individual does not perform any ERP tasks for financial controllers with a management function. According to this individual, financial controllers with a management function should use the ERP system optimally themselves because they still have the financial controller function and are also involved in decision-making about the systems.

Cooperation within teams regarding the use of the ERP system

Within the different departments, there is cooperation regarding the use of the ERP system. There are different ways how departments organise this. In many cases, there is one ‘expert user’ within the department that makes the reports or data dumps. As stated in the following quote: “We have individual 'x' who makes reports that he thinks that are useful for himself and the rest of the team. This individual is very focused on sharing information and sharing reports.” ‘Expert users’ make reports for all the financial controllers within their department, or even for financial controllers from

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all the departments. The departments with at least one ‘expert user’ within the team are positive about it. Interviewees from these departments explain that they help each other; the different competencies of the employees are used. This is in line with the quotation: “…. one is good in certain tasks and the other in different tasks, this way you can help each other. Subsequently, the general level increases.” ‘Limited users’ explain that this way of working is preferable because ‘expert users’ can work with the ERP system faster and more efficiently compared to themselves. However, a ‘limited user’ questions if the individual level of each team member will increase this way.Because in this structure for ‘limited users’ there is no need to build reports themselves, it is not necessary to learn it.

Although most teams have an ‘expert user,’ this not the case for all teams. An interviewee without an ‘expert user’ in the team experiences this as a negative situation. “There is no structure at all. We hope that there is an initiative from a different department to maintain existing reports or develop new reports. But we are not involved in that process.” According to this individual, there is no contact person at corporate control concerning the development of reports. In another department without an ‘expert user,’ the lack of an ‘expert user’ is not perceived as negative. It is stated that: “A financial controller should focus on his advisory role towards the management and should not become a system expert.” However, standard reports do not always meet the requirements. Therefore, the teams without an ‘expert user’ are forced to look for a solution; they build reports in Excel. Expert user knowledge and recruitment

Most interviewees indicate that the knowledge of an ‘expert user’ is not preserved when an ‘expert user’ leaves the company. A reason is given: “This topic receives little attention and priority.” Interviewees suggest that you could preserve IT knowledge by formally recording the role of the ‘expert user,’ and making the IT knowledge part of the handover when someone is leaving the company. Another interviewee proposes to assign a financial controller as a specialist on one subject, or even divide the capacity within a team completely different, a specialisation for each financial

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controller. Although, one team already preserves the knowledge of an ‘expert user’ by fulfilling the role of ‘expert users’ by more than one individual.

Experience and knowledge for ERP system tasks are not set as a requirement in recruitment, but it is seen as an advantage. An interviewee explains why this topic is not part of recruitment: “Because it is not a primary part of the job. Therefore, it is not included in the handover with new staff.” The

opinions of whether this should be part of the recruitment are divided. One of the interviewees tells that more attention should be given to experience and knowledge of the ERP system in recruitment. However, other interviewees state that a financial controller must possess basic IT skills and

knowledge. It is more important to select different types of individuals to composite a diverse team. Variables researched

Experience

‘Expert users’ and 'users in between expert and limited users’ estimate their level of experience with ERP systems higher than ‘limited users.’

In most interviews, the financial controllers state that experience means knowledge and because of this knowledge, you know where you can find certain information, which makes it easier to use the ERP system and to use it more effective. Furthermore, an interviewee argues “… experience lowers the barrier for follow-up questions and analyses.” However, experience can also have downsides: “You can do something in a certain way for ten years, while there might be a much easier way to do this.” It can also reduce the willingness to change: “If you are used to working with a certain system for years, then the need or willingness to change is also low. Because individuals think, we are used to this, and it works well, and we stay with the current system.”

Another interviewee states that experience has little influence and is only temporary. For example: “We now have junior financial controllers, and for them, it does not matter that they do not have experience with Oracle. They know how to find their way, you only have to sit next to them for half an hour, and they know how it works.”

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There is a clear difference between the type of users; followed training versus did not follow training for the current ERP system. Most ‘expert users’ and 'users in between expert and limited users’ followed the training and almost none ‘limited users.’ Two interviewees make an important remark that the current training is a general training that does not focus on financial controllers. This is probably also the reason why an ‘expert user’ states: “The current training is useless.”

Most interviewees think that training has a positive influence on ERP system usage because it

reduces barriers to use the ERP system. “… the barrier to use certain packages, including this one, can be high. Mainly to perform analyses yourself because you need to have quite some knowledge about it: how does the environment look like, how does it work technically. It is quite difficult to find out for yourself. Therefore, at the moment that employees have had training, this should be

barrier-reducing.” However, another interviewee mentions that the impact of training is person-dependent. Training lowers the barrier to use the ERP system, but that does not mean that an individual is going to use it very efficiently.

Several interviewees state training is not obliged. Therefore, some interviewees advise to make training part of the introduction program for new financial controllers, and with more focus on the group financial controllers. They suggest it will help if a financial controller is part of the group of trainers that provide the training. Furthermore, an interviewee states the way in which training is given is also important. A training where individuals can try things out themselves versus training where they only show how the ERP system works on a big screen. Subsequently, according to an interviewee, the time between the training and the moment of the actual ERP system use should not be too long.

Personal Innovativeness in IT (PITT)

The own estimation of PITT is higher for 'expert users,' compared to 'users in between expert and limited’ and 'limited users.'

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Most interviewees believe that a high level of PITT helps with the acceptance of an ERP system and increases usage. “Individuals that are open for new information technologies are more curious by nature; therefore they are also willing to use new information technologies more quickly.” A low level of PITT works exactly the other way around. “… if you are not open to learn and know about those kinds of things, every new system will become a barrier to use. Regardless of whether it is an ERP system, Excel or PowerPoint.” An interviewee, however, states that PITT is function related: “In the case of management, PITT may not have any influence, because they do not have to build reports themselves and they receive information from us. Therefore, for managers it is less relevant, it is function related.” For the role of the financial controller, limited knowledge and limited skills can be sufficient to do the job at this moment. However, an interviewee questions, if this is this still the case in the long term. As it is mentioned that IT skills and knowledge of systems increasingly become more important for the function of the financial controller. A financial controller must stay up to date. Computer anxiety

The differences in levels of computer anxiety between the different types of users are small. Most financial controllers will first try to figure things out in the ERP system themselves. Nonetheless, two ‘limited users’ state when they know that another user can do something faster and more efficient they will rather ask for help. One interviewee with a management function indicates to ask for help quickly.

The interviewees unanimous believe that computer anxiety negatively influences the usages of an ERP system. “Anxiety is of influence. Individuals do not dare to try things if they do not know exactly what they are doing.” There are two reasons specified by the interviewees why there are only small differences between the types of users. "The ERP system is for financial controllers a consulting system; one cannot do much wrong in the system.” This is also supported by the following quote: “Work-related, I am completely free to try everything out regarding using the ERP system. Because I know that it is completely shielded.” Another interviewee states: "In our discipline of work, I expect

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that everyone possesses the basic IT skills." With the possession of the basic IT skills, it is not expected that one has computer anxiety for a system in which you cannot do harm.

General computer self-efficacy (GCSE)

The 'own estimation of GSCE' is higher for 'expert users' compared to 'users in between expert and limited’ and 'limited users.'

The largest part of the interviewees thinks general computer self-efficacy increases or decreases barriers to using the ERP system. As stated in the following: “… when someone is convinced to be skillful in working with such software packages. That of course also works to lower or raise barriers to get started. The moment you are convinced that you are very skillful in something; you can easily get started with it. The other way around, I have no idea what this software package is; it looks

complicated, so leave it." Furthermore, two interviewees state that GCSE also influence

self-confidence. “…it determines your self-self-confidence. If you feel confident with a computer and you have achieved big successes with it in the past than you will work with more confidence to build reports in Oracle.

Optimism

The differences in the level of optimism between the types of users are small.

There is not a unanimous and unequivocal answer to the question if optimism is of influence. Some interviewees think that optimism is of big influence. An interviewee explains that this individual experiences this in practice. Colleagues that are more optimistic use the ERP system more often and more extended. Another interviewee who thinks it is of influence states: “I am sure that it is of influence. Because individuals that are optimistic, think they can get things out of the ERP system or can at least try it themselves. That does not mean that they use the ERP system efficient and optimally. However, they will make an effort.” Other interviewees believe that it is from positive influence because optimistic individuals will look at the bright side and search for possibilities within the ERP system. Furthermore, an interviewee states that optimism will lower resistance to use the

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ERP system. However, another interviewee believes it is only of influence for the extreme cases: “If you are truly pessimistic, then you will use the ERP system less, you have doubts about the ERP system. If you are very optimistic, even though there are errors in the ERP system, you will still look in the system. You will still make use of reports.” A different opinion of interviewees is that you should see it in combination with other factors. For instance, optimism in combination with self-confidence. Optimism and pessimism influence self-confidence and self-confidence on its turn influences use of the ERP system. Another individual, in turn, states: “The character of an individual, in general, is of influence, and not only optimism.” One interviewee believes optimism is not of influence on the use of the ERP system: “…. I think that we are all accountable for the same kind of products and services. Not using the system is not an option.”

There are no clear differences of optimism between the types of users. The interviewees found it hard to explain why this is the case, and not everyone could answer this question. An answer from one of the interviewees: “Maybe individuals are also scared to say that they do not use the system and that they have a pessimistic character. You will not easily admit that.” Other interviewees believe there are no differences because financial controllers without a management function have to use the ERP system to do their job. “I only use the ERP system because I have to use it to do my job well.” Thus, no matter if an individual is optimistic or pessimistic, as a financial controller you have to make use of the ERP system. Some other answers given go more into the direction of a positive or negative attitude towards the ERP system, instead of optimism in general. “If you had the experience in the past that the ERP system was slow, and therefore you do not want to work with Oracle. Then it is of influence.”

Enjoyment

‘Expert users' experience a lot of enjoyment using the ERP system. 'Users in between expert and limited users' and 'limited users,' experience less enjoyment using the ERP system. One footnote,

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two ‘limited users’ did not answer the question. With these individuals, the topic is discussed; however, they did not specifically answer the question.

Interviewees mention several reasons why they experience pleasure in using the system. Most of the financial controllers indicate that they like working with the system, to find out things and try to get data together. “If you manage to get a proper report from the data that you want to retrieve from the system, that is satisfying.” Working with the ERP system can also ensure that financial controllers can deliver something that has added value. For example, the financial controller gives advice based on information from the ERP system, and this is reflected in the results. Another example, financial controllers can create their reports based on information from the ERP system, in which various information is combined and which can be very helpful for a certain department. “Provide insights that others can not offer.” However, one interviewee indicates that enjoyment is also somewhat related with interest: “Being innovation-minded, interested in new things and wanting to move forward.”

Because of enjoyment, financial controllers will spend more time using the ERP system. This is illustrated by the following quote: “It has to do with enjoyment. If I have a spare hour or I have some time in the evening, I like to try new things in the ERP system.” ‘Expert users’ experience more enjoyment using the ERP system. Thus it makes sense that they spend more time using the ERP system. This is also in line with one of the general questions that ‘expert users’ spend more time using the ERP system. An important remark mentioned by several interviewees, enjoyment also depends on a good working and user-friendly ERP system.

Business knowledge

There is no clear difference in the level of business knowledge between the type of users.

Most interviewees believe that the possession of business knowledge will help to better understand the ERP system; it will help to logical reason how an ERP system works and what you want to ask the ERP system. “With business knowledge, you have a better idea of the variety of information that is

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available.” In addition, familiarity with the processes within a company helps in the understanding of registered data. Financial controllers with business knowledge can make connections between different data sets and translate this data more easily to useful information for management

purposes. Subsequently, it will help with the analysis: “It is true that through business knowledge you will get a broader scope, and that will help to better indicate the numbers.” This is supported by the opinion that due to business knowledge the mindset is more focused on reports and analysis of numbers. With this knowledge, you can support departments in the field of for example human resources and quality insurance from another perspective. Furthermore, it is said by an interviewee that without this knowledge it is not possible to do your job well: “I do not think that you can perform properly in your function of the financial controller if you only focus on the financial core knowledge.” There is no difference observed between the level of business knowledge among the types of users. An explanation was given by several interviewees that having business knowledge is a requirement for being an ‘expert user.’ However, having business knowledge does not mean that you are or will become an ‘expert user.’ Because being an ‘expert user’ is not necessary for the function of a financial controller, according to some interviewees: “We can all start building reports, but it should be part of an IT department to provide that.”

Other factors of influence

Some ‘expert users’ explain their relationship with Competence Center Business Intelligence (CCBI) is important, for example: “….it helps me greatly, that I know almost everyone in the CCBI department, also because I am exploring the ERP system myself and therefore go there to talk to individuals and discuss what I am up against and ask how we can solve that." However, some ‘limited users’ state there is a barrier to communicate with CCBI. Because financial controllers do not understand the technical language IT professionals speak, they are physical in a different location and are positioned within a different organisational unit. Furthermore, in the opinion of many interviewees, CCBI does not deliver what they are asked for. For example, there is disagreement over prioritization of

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projects. In addition, there is discussion about the role CCBI has to take on. The difficult part of this discussion is the ambiguity about the activities that belong to the role of CCBI and the role of the financial controllers. These roles are not formally defined, according to an interviewee. It is noted that this makes it difficult to judge objectively if CCBI does meet the requirements of the finance department.

Summary

In this chapter, all results have been described. The most important findings are summarized in this final paragraph.

All financial controllers work with the ERP system and experience the system as valuable. There is cooperation for the use of ERP systems, within the teams. Most teams have one or more ‘expert users,’ although this is not the case for all teams. There is also a business intelligence department (CCBI). However, the role of this department and the role of the financial controllers concerning activities regarding the ERP system are not clear. This leads to dissatisfaction and role ambiguity. The knowledge of ‘expert users’ is important; however, this topic receives little attention. If an ‘expert user’ leaves the company, this knowledge is not preserved. Furthermore, in the recruitment, it is not set as a requirement because it is not a primary part of the job description.

The following variables, according to the interviewees, influence the use of the ERP system and are also confirmed by the differences between the different type of users (expert-, in between limited and expert- and limited users). Experience, training, personal innovativeness in IT, general computer self-efficacy and enjoyment all are of positive influence on the use of ERP systems. Two variables are of negative influence, having a management function and age.

There are also three variables that are thought to be of influence. However, this is not reflected in the differences between the types of users. Interviewees believe that computer anxiety influences the use of an ERP system negatively. However, in the context of the financial controllers that were interviewed, this is not applicable. The ERP system is for financial controllers only a consulting system

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and the financial controllers possess basic IT skills. Therefore, computer anxiety does not play a role in this context. Business knowledge is seen as an important condition to become an ‘expert user’. However, having business knowledge does not mean that you are, or will become, an ‘expert user.’ There are more factors important. For example, if one does not recognize that being an expert is part of the role of a financial controller and is not intrinsically motivated, an individual probably would not make an effort to become one. Regarding optimism, the interviewees tend to think that it is of positive influence on the use of an ERP system. However, there is not a unanimous and unequivocal answer to the question of how optimism is of influence. There are also no clear differences between the type of users.

The next chapter will answer the research question, and the theory will be related to the data analysis. Research contributions will be described, and suggestions for further research will be given.

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Discussion and conclusion

In this chapter, first the main findings are discussed, and the research contributions are described. Followed by the limitations of the research and recommendations for future research. This chapter ends with the conclusion of the thesis.

Discussion of main findings

The goal of this research is to understand which individual differences of financial controllers cause distinction between ‘expert’ and ‘limited’ users of an ERP system. Where an ‘expert user’ is defined as someone who knows, controls and applies an extensive number of functionalities of the system, while a ‘limited’ user is defined as someone who stays behind in this specific knowledge, control, and application. Before answering the research question, a literature review was conducted to find out which variables are of influence on the use of an ERP system

IT developments, and especially the development of ERP systems, is for a large part responsible for the transformation of the financial controller role (Graham et al., 2012; Granlund, 2007; Zoni & Merchant, 2007). From a ‘bookkeeper’/’scorekeeper’ to a role of giving support in management decision-making and being responsible for financial reporting and internal control (Sathe, 1983). The expectation is that IT developments will even become more important for the role of the financial controller (Kaplan, Waelter, Nuttycombe, & Carrington, 2017; Rose, 2016; Stanton & Sandwell, 2017), which is also confirmed in the interviews. Companies invest enormous amounts of money in IT resources like an ERP system, while much of the investments do not gain the potential benefits due to inefficient use (underutilization) (Chang et al., 2011, 2011; Yi, Jackson, Park, & Probst, 2006). That is why it is from importance to research which individual differences of financial controllers are of influence on the use of IT systems.

To investigate which individual differences are important, it is essential to measure differences between users. Therefore, a group of individuals who extensively use the system, and a group of individuals who use the system limited were selected and compared with each other. Companies can

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use these results to reduce or prevent possible underutilization of ERP systems and to develop and implement proper policies for personnel and recruitment.

Based on two continuous usage theories in particular (Expectation Confirmation Theory & Theory of Reasoned Action), variables were identified that influence the individual IT system adaption and usage. These variables were researched by using interviews in a setting of financial controllers that use an ERP system. Below the influence of these variables on the use of IT systems based on the different theories are described and then compared with the results of this research. The general outcomes are summarized in Table 2.

Age

Age affects attitude towards new technologies in general; younger individuals have a more positive attitude towards new technologies (Edison & Geissler, 2003). Age is also researched in the field of IT usage and has an effect indeed. However, theory proposes age does not have a direct effect but plays a moderating role (Venkatesh, Morris, Davis, & Davis, 2003).

Interviewees confirm the moderating role of age because it partially determines how you grow up with IT. An interviewee states that usage is not completely age dependent. However, older

individuals face higher barriers to use an ERP system, compared to younger individuals who grew up in a more digital environment. The results show that ‘expert users’ are a lot younger than the other type of users. The ‘expert users’ also score higher on personal innovativeness in IT and are thus more open to new technologies. This corresponds with the theory that younger individuals have a more positive attitude towards new technologies.

Experience with ERP systems

Experience is an important variable for continuous usage. When employees start working with a new ERP system, they will first use only basic and limited features (Hsieh & Wang, 2007). However, when they gain experience with the system, they will use the system more often and use more extended

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functionalities. Thus, experience has a positive effect on perceived usefulness (Dishaw & Strong, 1999) and perceived ease of use (Agarwal Ritu & Prasad Jayesh, 2007).

The results show that through experience you gain knowledge about the ERP system. This knowledge will give a better understanding of the usefulness of the system. Furthermore, you know where you can find certain information, which makes it easier to use the ERP system and to use it more effective. The differences between the users are as expected; ‘expert users’ have more experience on average than the other types of users. Nonetheless, experience can also be a disadvantage. According to the expectation-confirmation theory, an individual that is satisfied with a system because it meets his expectation has the intention to continuance use (Oliver, 1977). If an individual has experience with a certain system and is satisfied with it because it works well, the willingness to change to a different system is probably low. In conclusion, experience has a positive influence on the use of ERP systems through perceived ease of use and perceived usefulness. This is in line with previous research. However, it was also found that experience can be a disadvantage, as it can make an individual reluctant to change.

Training

Training improves self-efficacy of users of ERP systems because they have a better understanding of how ERP systems can enhance the fulfillment of their job (Brown et al., 2002). Training can help to form positive attitudes towards an ERP system (Aladwani, 2001). It also provides practical

experience; this will help users to understand the quality aspects of the system and to identify its potential benefits (Aladwani, 2001).

The results show that training is of positive influence on ERP system usage as it reduces barriers to use the ERP system. Due to training, you know how to use the system, and you learn the different functions, which are available in the system. This is in line with previous research. Furthermore, almost all ‘expert users’ followed the training, whereas almost none of the ‘limited users’ did.

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Personal Innovativeness in IT

Personal innovativeness in IT positively affects satisfaction indirectly and directly, which

subsequently leads to continuance intention (Chou & Chen, 2009). ERP users that score high on personal innovativeness in IT seems to have positive thoughts about ERP systems and experience satisfaction from using ERP systems (Bhattacherjee & Premkumar, 2004; Choi et al., 2007). It was found that personal innovativeness in IT increases the acceptance of an ERP system and increases usage. Individuals that score high on personal innovativeness in IT are more open to using new information technologies; they are more positive about it. Furthermore, the own estimation of personal innovativeness in IT shows differences between the type of users which confirms this theory; ‘expert users’ score higher than the other two types of users. The results of the interviews are in line with the theory. However, interviewees explained that the influence of personal innovativeness in IT is also function depended. For example, managers use IT systems less, and therefore the level of personal innovativeness is less of influence for this specific category. For the function as a financial controller, it is of influence, because IT is considered to be important and will even become more important for the role of the financial controller (Rose, 2016).

Computer anxiety

Computer anxiety has a negative indirect effect on continuance intention, mediated through general computer self-efficacy, and also has a negative direct effect on continuance intention (Chou & Chen, 2009).

The interviewees unanimous believe that computer anxiety negatively influences the use of an ERP system. However, this is not reflected in the levels of computer anxiety between the different types of users. As reason is given that the ERP system is for financial controllers a consulting system, one cannot do harm in the system. Thus, it would not make sense to have anxiety when using the system. Furthermore, it is argued that all financial controllers possess the basic IT skills. In line with Wessels (2005), he explains that a financial controller needs to possess IT skills and knowledge. Hence, they

Which individual differences of financial controllers cause distinction between ‘expert’ and ‘limited’ users of an ERP system?

Executive Programme in Management Studies