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The use of an ERP system for exercising control in
the Dutch energy sector
Faculty of Economics and Business
University of Groningen
Author: Jan-Pieter Veenboer Student number: S2369567 Word Count: 12.968
Supervisor: Andrea Bellisario Date: 24 June 2019
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Abstract
This research discusses how enterprise resource planning (ERP) systems are used by organizations in the Dutch energy industry to exercise control over business operations. A qualitative research is used in which six organizations with different roles within the Dutch energy sector are approached. The selected organizations are responsible for energy production, energy supply, energy connection with customers and for the energy infrastructure located in The Netherlands. Findings show that the requirements of the organizations allowed for choosing a specific design of the ERP system in place which enables the creation of one fully integrated overarching ERP system. The use of an ERP system causes integration between departments and with other organizations. Furthermore, an ERP system enables efficiency and effectiveness gains in time and output. The effect of the ERP system on the MCS differed per organizations which can be explained to the characteristics of the managers. Managers should be aware that software linked to an ERP system improves communication and coordination resulting in an increase of control. Furthermore, managers should watch out that an ERP system is not radically changing the MSC in place.
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Acknowledgements
This research was conducted as part of the MSc program Organization, Management & Control (OM&C) at the Rijksuniversiteit Groningen. The start of the thesis was in the end of 2018 and finalized in June 2019. In this section I would like to thank everybody that was part of this process and contributed to the quality of the research.
First of all, I would like to thank Andrea Bellisario for his supervision and guidance during the research. It contributed to a better understanding of what MCS holds and how control can be exercised by organizations.
Secondly, I would like all the participants of the selected organizations for their time and quality of the results. There were very interesting findings on the specifics of the organizations which contribute substantially on the knowledge of the Dutch energy sector.
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Table of content
Abstract ... 1 Acknowledgements ... 2 1. Introduction ... 4 2. Theoretical Background... 62.1 Management control system and strategy ... 6
2.2 Management information systems and ERP systems ... 8
2.3 Digitalization and control in the Dutch energy sector ... 9
3. Method ... 12 3.1 Research approach ... 12 3.2 Sample selection... 12 3.3 Data collection ... 13 3.4 Data analysis ... 14 3.5 Cases context ... 15 4. Findings... 16
4.1 Specific design of ERP system for complying to special requirements ... 18
4.2 Linkage of software for increased control and quality of decision-making ... 22
4.3 Effect of administrative functions on MCS ... 25
4.4 The use of an ERP system by managers for exercising control and decision making ... 27
5. Discussion ... 28 5.1 Contribution to theory ... 28 5.2 Managerial implications ... 29 6. Conclusion ... 30 7. References ... 31 Appendix. ... 33 Codes ... 33
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1. Introduction
Currently, the world we live in is experiencing a huge problem related to the condition of its climate. Climate change is enabled by an enormous increase in carbon dioxide emissions (CO2) accelerated by the use of fossil fuels (Alberg & Sperlling, 2014). In 1997 the Kyoto Protocol was signed by governments to start lowering the CO2 emissions drastically globally (Alvarez, 2012). The Dutch government formulated at the end of 2018 their response for tackling the energy transition in the Dutch climate agreement (Ministerie van Economische Zaken en Klimaat, 2018). Furthermore, the Dutch government addresses the impact of digitalization on organizations by the creation of a digital strategy (Ministerie van Economische Zaken en Klimaat, 2018). The actions of the Dutch government can assist organizations in the Dutch energy sector to deal with digitalization and making use of its possibilities. The collective goal of the organizations in the Dutch energy sector is secure the energy supply. Furthermore, the continuity between supply and demand should me matched as efficient as possible (Hoggett, 2014). The effect of the enormous increase in data and applications of digitalization on the Dutch energy sector means that understanding the implications of implemented digital systems are interesting for research. To deal with enormous increase in data an enterprise resource planning (ERP) system can assist to link business software and create efficiency and effectiveness gains (Dechow & Mouritsen, 2005).
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2. Theoretical Background
This section will discuss the theoretical foundation of this research. First of all, an understanding of a MCS will be provided and its implications on organizational strategy. Thereafter, the role of information systems for companies that support their MCS will be highlighted and flows over to the relevance of ERP systems. Finally, the importance and effects of digitalization on the Dutch energy sector will be discussed and linked to implementing digital strategies and exercising control. The knowledge gap will be explained leading to the main research question.
2.1 Management control system and strategy
In order to understand what a management control system holds separate definitions have to be discussed. First of all, the management of an organization is responsible for making companies assets productive to achieve organizational objectives through planning, organizing and staffing (Dubrin, 2003). Over the years several authors provide their own definition in their text-books or papers regarding control in an organization. Merchant (1985) defines control as “the process of guiding a set
of variables to attain a preconceived goal or objective. in organizations, it includes various planning and controlling processes”. Control in this sense is intended to compare planned with actual
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Figure 1. Organization management control system by Herath 2016
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Figure 2. Management control system package (Malmi & Brown 2008)
2.2 Management information systems and ERP systems
The role of information for managers of an organization is of uttermost importance for performing daily tasks and routines, but as well for making decisions (Herath, 2016). The system in which information is processed and communicated is defined by Long (1989) as he defines a management information system as “an integrated structure of data bases and information flow over all levels and
components of an organization, whereby the collection, transfer, and presentation of information is optimized to meet the needs of the organization” (Long, 1989). This is related to MCS since employees
9 decision-making processes and enable enterprise integration. This is contradicted by Ciborra (2000) and Hanseth et al. (2001) who are more cautious towards an ERP system due to the size of an ERP system. Coordinating enormous amounts of data does result in disintegration rather than integration. Other positive effects of an ERP system are improving information quality and reports, elimination of multiple data entries, assist employees with their daily routines and even helps to transform the accounting profession to a consultant position (Kanellou & Spathis, 2013). Appelbaum (2017) continues by providing a description of interactive relationship of ERP systems and management accountants. When managers are involved in the ERP implementation process it seemed to have a higher success rate. A successful implemented ERP system seems to change the role of managers and tasks (Appelbaum et al., 2017). From a traditional bean counter towards a more consultant profession (Goretzki, Strauss, & Weber, 2013). Dechow & Mourtisen (2005) describe the new role of organizational members as “accountants” (Dechow & Mouritsen, 2005). These hybrid-accountants clerical accounting activities is becoming more removed from their daily routines. This implicates that they have to focus more on controlling work aspects such as checking the correctness, shareability and availability of data and do not only have to produce new information (Koch, 1997). Effects on operational performance are described by Madapusi (2012). Operational performance is positively associated with ERP implementation and is measured by information availability and quality, standardization, inventory management and on time delivery (Madapusi & Souza, 2012). Kallunki et al. (2011) show the effect of ERPS on formal and informal MCS and on non-financial and financial performance. Their findings show that ERPS have a positive effect on both the non-financial and financial performance of the organization due to time efficiencies and due more accurate data (Kallunki, Laitinen, & Silvola, 2011).
2.3 Digitalization and control in the Dutch energy sector
10 what digitalization is all about. In the literature digitalization is described as adopting digital technologies for organizations to deal with changes on individual and organizational level (Roglinger, 2019). The changes are handled by using ICT applications across all systems within the organization. Digitalization consists of three fundamental components that together increase the connection of physical to digital worlds. Data in the form of digital information which can be analyzed to gain useful insights and thereafter enables the connectivity between humans and devices through digital communication networks (Birol, 2017). Digital technological and ICT applications are important since it enables the creation of a platform in which automated data, analytics, and interaction can take place (Roglinger, 2019). To sum up, digitalization intends to process huge amounts of data put online and can be reflected upon to control the outcome of the process. For Dutch energy companies this can mean that the implemented ERP systems can be used for dealing with data generation, accessible data online, automated practices and is able to share information with each other.
The Dutch government is acknowledging the possibilities that digitalization can offer. They created a digital transformation strategy that focusses on the collaboration between industries and local governments (Ministerie van Economische Zaken en Klimaat, 2018). The energy industry is targeted due to its contribution on sustainability practices .The Dutch government is offering attractive discounts and subsidies on energy related subjects by lowering the price on electric vehicles or investing in new energy transportation networks for better transportation (Ministerie van Economische Zaken en Klimaat, 2018). The Netherlands is developing a flexible energy infrastructure that enables an efficient energy transition. Furthermore, it offers new ways to make use and improve energy data in which the client maintains control over the process (Ministerie van Economische Zaken en Klimaat, 2018). The digital strategy of The Netherlands is affecting organizations by creating competitive markets in which the increasing amount of data plays a crucial role. Data will be made more accessible and agreements among companies will be made. The new implementation of 5G-technology will enable huge connectivity between parties and boosts the digital infrastructure in The Netherlands. This is attractive for companies adopting digital strategies and are located in The Netherlands. That also means that companies have to come up with new business models including digital transformation goals to adjust to the changing circumstances. These new business models allow for making energy more efficient and for better transportation of the energy (Birol, 2017). To continue, digitalization is reshaping the energy industry due to a highly interconnected system in which demand and supply of energy are more effectively streamlined. The huge amounts of data that is being captured and communicated to the parties involved makes room for the changes that are currently happening in the energy sector. For firms located in the energy sector several digital transformation goals have to be taken into account by organizations. According to Ebert & Duarte (2018) an innovative and collaborative culture have to be created in which employees can improve their digital skills (Duarte, 2018). Furthermore, quality and accessibility of digital services should be improved and data should be secured. A software that can assist digital transformation goals for organizations in the energy sector is such an ERP system.
11 regarded for decision making (Wankei, 1986). This research attempts to identify which systems organizations in the Dutch energy sector are using. The Dutch energy industry is a perfect fit for exploring these kind of questions, since all organizations make use of an ERP system and are affected by digitalization. Organization in the Dutch energy industry will benefit from this research by understanding how organizations with different roles in the Dutch energy industry are using their ERP system for exercising control on their employees, operations and other industry-specific problems faced. Since current literature does not reflect on the specifics of the Dutch energy industry when it comes to exercising control through an ERP system this research will use that as a gap. The following research question will be answered:
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3. Method
3.1 Research approach
To find out how organizations in the Dutch energy sector are using ERP systems by its managers to exercise control within the company a qualitative research approach was chosen (Edmondson & Mcmanus, 2007). This enabled retrieving data from real-life work setting by acquiring information directly from the managers and other employees. During the interviews in-depth questions were asked on the specifics of the company and the role of the ERP system to find out how control is exercised. For this research a cross-sectional study was chosen due to the time frame of the research. This holds that the interviews were conducted within a two months’ timeframe and therefore no long-term effects are studied (Hills, 1990). The short term time span of the study can still contributed to answering the main research question, however the findings of this research does not are possibly undermined by changes in future technology. Since the acceleration and growth of the energy industry comes with fast changes in technology and applications (Schenk, Moll, & Schoot Uiterkamp, 2007).
3.2 Sample selection
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Company Role in industry Interviewee Function Interview
length
Interview date
Energy van ons Energy supplier Jaap Hoeksma CEO 1 hour 07-05-2019
Gasunie 1. Energy distributor Maarten de Groot Project manager 1 hour 10-05-2019
Arcadis Energy
infrastructure
Joost Ritsma Project manager 1 hour 13-05-2019
RWE Energy producer Arjen Westerterp Senior electrical engineer
1 hour 14-05-2019
Holthausen Energy Energy supplier Jan-Willem Vos Business controller
1 hour 14-05-2019
Solarfields Energy park Erik Brons Business
controller
1 hour 16-05-2019
Table 1. Selected companies and interviewees
3.3 Data collection
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3.4 Data analysis
The interviews were recorded and transcribed for transparency and ease of finding back information. Important statements and keywords were marked for simplifying the data analysis after the transcription of the interviews. Since all organizations are located in The Netherlands and have Dutch as a mother language, the interviews were conducted in Dutch. The interview were transcribed in Dutch together with a short abstract of the most important results from the interview. These were compared against each other to look for similarities and differences that was deemed helpful for writing the findings section. This strengthens the quality of the results and contributed to building stronger theory (Hills, 1990).
During the transcribing process other relevant keywords and statements were marked for the identification of important findings. The coding process allowed for simplifying and reducing the data which eventually helped to identify patterns and common themes. The patterns were reviewed based on the meaning of the data and how it could be used for answering the main research question. For analyzing the data coming from the interviews a coding approach was used (Saldana, 2013). In the pilot phase a coding frame was established that structured the data coming from the interview. This coding frame was based on the four components of the interview questions leading to four coding categories:
1. Organization specifics 2. (Digital) strategy 3. MCS
4. ERP system
Code names were created based on the market keywords during the interview process and key variables. After the coding frame was established code names were assigned to the coding categories with the help of the software Atlas.ti Thereafter, the trial coding phase was initiated by a careful analysis of the transcription of the interviews. Specific statements and keywords were marked and assigned to the established coding category. In the trial phase definitions with a similar meaning were identified and revised leading to one correctly named code. This also helped to spot similarities and differences in information. During the main analysis phase the final coding took place. The final coding processes allowed the researcher to adjust all codes based on their division to the code category and importance for structuring the data. The final step allowed to identify the final patterns of the data. The analytic induction approach was used for coding which allowed for giving names to the patterns and showing the theoretical meaning of that specific pattern (Saldana, 2013).
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3.5 Cases context
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4. Findings
The following data structure is used to structure the findings section and can be viewed in figure 3. The first and second order concepts are created by analyzing the transcription of the conducted interviews, corresponding codes and partly by literature. Data on the differences in organizational specifics, the (digital) strategy, MCS in place and ERP systems of the organization can explain how control is exercised by managers trough an ERP system. However, there are differences in how ERP systems are used to exercise control. This means that three aggregate dimensions are identified for this research, which eventually explain the theoretical contribution for this research in the discussion section. It turned out that specifically designed ERP systems have distinctive features to comply with special requirements of the organization. Next to that, an ERP system can be linked with other software and increasing control and quality of decision-making for the whole organization. Lastly, the administrative purposes of the ERP system assist in exercising control and decision-making purposes depending on the managers preference.
17 Several differences in ERP systems and features are identified from the interviews. These differences and several linkages between ERP software can be explained through company specifics, role of MCS and the digital strategy of the firm. The next part will go into detail on these aspects to clarify the findings of this research. For the sake of clarity and oversight table 2. provides an oversight including the selected companies and its most important pillars that contribute to executing the (digital) strategy. Furthermore, the most important software per organization will be discussed by its implications on its operations. This will assist understanding the discussion of the findings significantly, since there are many differences between the organizations and their use of an ERP system.
Company Goals (Digital) strategy ERP software Explanation
Energy van ons
Giving money / control back to the citizens
Comply with tax authorities Sustainable practices
Website for registering customers and insight Linking data online
Exactonline EABO Financial administration Energy administration Gasunie Security of supply
Vision of the future (ET) Efficiency of gas infrastructure
New website Story on hydrogen Accessibility online data
SAP Methanet Business Intelligence (BI) ERP system Information platform Linking data Arcadis Efficiency gain on time,
finance, working hours Quality guarantee
Arcadis way:
How to be present online and offline
SEM Sharepoint BI ERP system Process management Linking data RWE Safety of employees
Key-player energy transition
Automation processes for maintenance Informing role website
SAP Siemens T3000 ERP system Distributed control system Holthausen Energy Grow exponentially Durable energy supply
Website for registering customers and insight Linking data online
FINE Oracle
ERP ERP Solarfields Grow exponentially
Automate processes
Website for registering customers and insight Social media marketing Linking data online
Exactonline Sharepoint BI Financial administration Process management Linking data
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4.1 Specific design of ERP system for complying to special requirements
The specific design of the ERP system enables computing the financial administration of the organization, dealing with regulation and the customer scope by the organization. This section will explain the reasoning behind the data structure by using statements retrieved from the interviews. All organizations are required to do their financial administration by preparing budgets, an income statement or monthly reports. These can be executed with the help of a financial administration package that differed per organization. Distinctive financial administration packages can be executed the ERP system itself. An example of a financial administration package is Exactonline, which is used by “Energie van ons” and “Solarfields”. Examples are EABO which allows energy administration and Sharepoint for work flow management. To illustrate:
“EABO is a not a financial package but it generates data in the form of the amount of energy
that has been bought and sold. This data comes back in the financial administration software” [CEO at
Energie van ons]
The combination of Exactonline and EABO enabled one overarching system where all data can be viewed. Solarfields established a relatively similar link between Exactonline and Sharepoint. Sharepoint is a planning system in which the operational processes are described. For illustration:
“Eventually, the operational phase is established in Sharepoint” [Financial controller at Solarfields]
Sharepoint is used by Arcadis as well for project oriented features. However, in the case of Arcadis Sharepoint are linked to SEM, the ERP system in place. The project manager of Arcadis provides the following description:
“We use Sharepoint that has been especially created for the environment of the projects. We
create a task for the client and then we are going to execute it. At the end of the day we can see the working streams” [Project manager at Arcadis]
There is a link between Sharepoint and Exactonline, however the financial calculations are executed in Exactonline. Other organizations used one overarching ERP system in which everything can be handled. Examples of the ERP systems are SAP used by Gasunie and RWE, FINE used by Holthausen Energy, and SEM used by Arcadis. Differences on how income statements are prepared are identified during the interview process. It can be explained by the specifics of the organization. Gasunie is responsible for the energy infrastructure in The Netherlands and is state-owned. Which means that the profit for next year is already known. To illustrate:
“Because Gasunie is state-owned it cannot keep any profit, which holds that the profit is equal
to its costs” [Project manager at Gasunie]
This while for other organizations there are different stakeholders and profit is crucial to survive. Described as following:
“Profit is continuity. You require money to exist” [CEO at Energie van ons]
And for other organizations profit is important, however are inferior to the set goals of the organization. To illustrate:
“It means that you have to reach your goal. Time and money are inferior to the outcome of the
19 The differences in company specifics can explain how and which financial reports are created. However, other factors have an effect on the using distinctive financial methods such as the BSC. For RWE the BSC method simply means to explain how much financial resources you need and to keep to the budget. For illustration:
“The BSC is familiar for us, we just have to determine how much money you need for the coming
year and the corresponding planning” [Electrical engineer at RWE]
This while Arcadis takes it more seriously. For them it means testing the set out KPI’s. It is more about acknowledging the contact, how to improve and to zoom in on special activities. This is perfectly described:
“The budgeting activity and establishing an income statement is part of the BSC, it is more or
less examining the KPI’s. Is the customer satisfied at all point like agreed before? We have a meeting about the satisfaction. Are things going according the control? How can we improve? We constantly zoom in on important products. The finances needs to be simply higher than the costs. You need to have a program or method which allows you to see the costs that occurred to take them in account” [Project
manager at Arcadis]
The difference in importance of the BSC is related to the strategy and corresponding activities of the organization. Arcadis established their own project management system called “The Arcadis way” in which processes related to projects, finances, health and safety, integrity are discussed. It can be seen as a plan, do, check, act method. This is part of the strategy of the firm which states that every bit of information should be accessible online.
“Our company is tackling the energy transition. Corresponding, the role of digitalization is
important. We need to go digital, 100 % BIM” [Project manager at Arcadis]
The company specifics and the way digitalization is handled by the organization determine for a big part which ERP software systems are selected. The amount of features of these ERP systems can help to establish more extensive financial reports. The advantages of the financial administration packages are described by many as coherent, nicely structured and allows for efficiency gains. For illustration:
“In the database I can see when a report has been created and how this has been automatically
processed. I can see the total sum of money and I am able to mail the reports within the system. There are more reports inside this system as well” [Financial controller at Holthausen Energy]
Besides the financial administration of the organization the interviews made clear that regulation is an important aspect to consider. Regulation comes back in many forms that is affecting the selected organization differently. First of all, all organizations are exposed to paying taxes. The role of taxes is most important for energy supplying organizations. This is illustrated by the CEO of Energie van ons:
“You have to see it like this, as soon as the legal provision is implemented the energy taxes will
rise. This will be entered into our system. We are a serving hatch of the tax authorities. Since the customer pays energy taxes to the energy company. We are sending that back to the tax authorities. If we don’t do that on time we will receive a penalty for that. This is also means that our system function properly, bills are up-to-date and customers get properly billed. This means our system is designed on the requirements of an energy company” [CEO at Energie van ons]
20 changes over the years and having proper linkages between software packages to enable up-to-date information are handy. As the financial controller from RWE puts it:
“My responsibility is to make test reports to see if the numbers fit. You can say that it’s my
responsibility, but we can see it directly from the system as well.” [Financial controller at Holthausen
Energy]
Other forms of rules and regulation by the national government can be traced back to if the organization is state-owned like the Gasunie. The creation of a climate agreement affected the organizations in the Dutch energy sector as well. Multiple interviewees made statement on the importance of the energy transition. For illustration:
“Our short-term goal is to deliver energy as we promised. Furthermore, trying to be more
sustainable is something you execute within short notice. On the long-term we make bigger plans. We are planning to have 15 % of our portfolio based on biomass energy. On the long-term this should be CO2 neutral. That means that we see ourselves as a key player within the energy transition.” [Electrical
engineer at RWE]
Being able to produce CO2 neutral is also relevant for their main energy production source, which is the coal-fired powerplant in Eemshaven of RWE. In 2030 the Dutch government requires coal-fired power plant to produce complete CO2 free energy. To tackle the regulation the coal-fired power plant comes with a CO2 filtering installation. To illustrate the view of RWE:
“Filtering CO2 is a process that requires a lot of energy. We have got an installation of 800
Megawatt, but it costs 240 Megawatt to filter the CO2 out. That is not really efficient, however we produce a product that is relatively clear. The filtered CO2 can be used in other industries as well.”
[Electrical engineer at RWE]
This means that the whole organizations need to adjust their business operations to the regulation. Currently, no CO2 is filtered from the energy production. However, this can be turned on any moment it is required. Other requirements set by law come in the forms of retrieving licenses to work of licenses for using land. Work licenses are only handed out whenever it is safe to work in the environment. These kind of licenses are processed in a special part of SAP which is a process data processing system. For illustration:
“Licenses are only distributed as soon as it is safe to work. This holds that every part of the
process is executed that allows for a safe environment.” [Electrical engineer at RWE]
To continue:
“We use a process data processing system for licenses, where we keep track of the performance
parameters. So we can see that we deliver what we expect to deliver. But as well checking the process of the installation and that we keep track of being able to acknowledge the license boundaries.
[Electrical engineer at RWE]
Next to that, licenses can be provided by the Dutch government that allows organizations to use land for energy production purposes. Right after ground licenses are handed out by the government subsidies can be requested for. The subsidies allowed the business model to work. For illustration:
“If we get a ground license we are able to request for subsides. We require subsidies to make
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to start financing the project. Thereafter, we can build the solar park” [Financial controller at
Solarfields]
The expected date on when a request for ground licenses are performed and confirmed can be found back on the ERP system. It contributes to create a proper planning system to be able to reach the set goals. For illustration:
“Sharepoint is a piece of planning software. You can see which milestones are reached.
However, real planning is executed here too. I add my expectation on when I can request a license and when it will be confirmed.” [Financial controller at Solarfields]
The last factor that is related to specific design of the ERP system has to do with the scope of the organization. An organization can have a customer scope or a project scope, which is determined by the customer orientation and the activities undertaken by the organization. The specific design of the ERP system assists organization to deal with their customers. Having a customer scope means having a big customer base. Energy distributors have a large customer base, since they are responsible for the connection between the energy producer and the customer. The customer has one connection for gas and one for electricity, which means two connections can be established per customer. Since Energie van ons and Holthausen Energy both have more than 10.000 established connections it can be concluded that they have a customer scope. Which means that data in the form of customer specifications, energy usage and billing have to put on a specific designed ERP system. This system must have features that allows for dealing with a large amount of customers. The financial controller describes this as following:
“In FINE all customers, type of connections, EAN codes, billing information are located. All
information on the customer are addressed and we can do actually everything with it.” [Financial
controller at Holthausen Energy]
Customer can come from the registration form on the website or can be done manually. The CEO of Energie van ons provides the following statements regarding the administration package of customers: “The moment you are being processed as a customer the information will automatically come
on EABO. So through the backside, the registration form on our website. This will guide the data automatically to EABO” [CEO at Energie van ons]
This implicates that the design of the ERP system allowed for this process to happen. However, difficulties were determined along the way. The following statements shows the difficulty for dealing with the specific requirements for energy distributors:
“It took four years for us to get finally in control. We know now how the energy market operates
and how the energy billing process works.” [CEO at Energie van ons]
The energy distributors are special types of energy administration software that allows for proper handling the operational aspects of the organization. The operational part of the organization is in this case handling customer data correctly by sending bills ensuring that energy send to the right connection. Goals determined in the digital strategy of the organization are enabling the type of ERP system to use and which KPI’s to use. For example Holthausen Energy want to have 20.000 by the end of this year and wants to be first in transporting hydrogen energy through the existing energy infrastructure. For illustration:
“The goal of Holthausen Energy is to be the first waterstof distributor through existing gas
22 The CEO of Energie van ons states that part of their digital strategy is allowing customer to register online, which automatically sends customer data to EABO. The overall relationship between the digital strategy and the design of the ERP system assists energy distributors for exercising control over customer data. The ERP system FINE used by Holthausen Energy and assists in processing financial and customer data. Special features of the ERP system will send automatic reminders with information conveying on which bills should be created first. For illustration:
“Within the database I can see when a report has been established, how this is automated and
when it will be collected. It is very easy to use since I only have to press a few buttons for retrieving the an oversight of the information. Filters can also be used.” [Financial controller at Holthausen Energy]
The specific design of the ERP system is used to comply with special requirements of the organization. The ERP system can show the budgeted versus real financial results, which allows for exercising control over the finances. Furthermore, the design of the ERP system contributes to the operational processes of the organization by being fully incorporated in the overall system. Taxes, subsidies and working licenses can be automatically processed and send to the employee in charge of confirming the executed steps. This means that safety can be guaranteed and processes are optimized.
4.2 Linkage of software for increased control and quality of decision-making
Next to the customer scope a project scope can be determined in a similar fashion. A project scope is considered as soon as the organization serves relatively low amount of customers and is actively working together with the customer on an activity. Again, the (digital) strategy and goals determine which customers are served and how. The big difference between having a project scope compared to having a customer scope is the direct interaction between employees and customers. This results in using linking ERP software, working methods and measuring output. This paragraph will explain how the link between (communication) software and the ERP system are used for increasing control and improving quality of decision making.
An organization is considered having a project scope if project based direct interaction by employees with the customer or client are established. The type of customers differs per organization. Examples of customers or clients are employees from other companies, commissioners of projects, local governments and inhabitants. While the amount of people that has to be dealt with is significantly lower than organizations which have a customer scope, the project overall is significantly bigger in size. This means that more distinctive steps of the process have to be taken with employees who perform different kind of roles and activities. This requires special linkage between software to allow for executing a successful project. Another factor that is closely related to exercising control on all business operations has been identified as information management. Information management has been covered by several interviewees. The project manager of Arcadis discusses information management extensively. For illustration:
“You have a system in which you can execute projects daily. You have the risk management of
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process, then you have to understand your data input and the exact nature of the data. This can be seen as data management or information management” [Project manager at Arcadis]
This shows that you have to know the whole process before the project has been initiated and how to deal with risks. This requires retrieving information through the right communication platforms. The ERP system and linkage with other software allows for sharing information within the company or with others.
Having a project scope means that the organization is performing certain activities within the Dutch energy industry that enables setting up projects with different stakeholders. Having responsibility over the energy infrastructure like Gasunie and Arcadis requires to work with different network operations such as Tennet and Enexis. The collaboration between these organizations require setting up large projects in which shared goals are established. The roles and functions of the employees differ from being responsible for guiding the project to actually performing hard labor. To examine the functioning of the project an ERP system can assist. Like mentioned before Arcadis is acknowledging digitalization by putting 100 % of the information online. Which means that several software have to be linked for enabling this. For Arcadis this comes down to linking SEM with Sharepoint. While Gasunie uses SAP together with Everytangle and Methanet for projects. Methanet is main communication platform for Gasunie. For illustration:
“I use Everyangle, which is an external tooling software bought by Gasunie to structure data
from SAP. You can finally put that in our Business Intelligence program to create nice figures.” [Project
manager at Gasunie]
While the ERP system overall differs per organization, they do serve the same purpose. It structures the data related to the projects and can be used for planning purposes. Next to the link of ERP software the overall strategy of the organization should be clarified. For Gasunie the energy supply security through their infrastructure and the importance of the future are important. For Arcadis part of the strategy is implemented in the mindset of their employees. For illustration:
“It is part of our mindset to improve quality, improving efficiency in working hours, automating
aspects. We are really busy with these kinds of things.” [Project manager at Arcadis]
This also means that the overall strategy of the firm has impact on how goals are determined for projects and are taken into account. During the project several KPI’s are tested over and over again. These KPI’s are created with the customer to ensure the success of the projects. This can be related to specific deadlines, which resources to use and which people are fit for the job.
“What you do at the start of the project is look at its design. Are we busy with the right things?
Are other persons fit for the job? Are we doing it right? Can we use automation?” [Project manager at
Arcadis]
24 For illustration:
“You can view SAP as an financial system, which is a secondary task on this location. The main
task for us is the maintenance of tasks. It is the maintenance and daily source of information of our work, how to proceed with our work, who does what where and what should be finished” [Electrical
engineer at RWE]
The most important goal of RWE is to have a safe working environment, which can be checked by performing the steps for the maintenance accessible on the ERP system. By doing so the safety of the employees can be assured. The last type of project that has been identified is established by Solarfields, since their business structure allows for walking through several phases of building a solar park. This is described as following:
“We have got a business developer manager and a finance manager. At the same time the
construction manager is responsible for the planning process for what and how we are going to work, which resources are necessary to build the park. They are responsible for that period. As soon as the park is being build the asset manager gets the responsibility. The administration part is concerned through the whole process.” [Financial controller at Solarfields]
The way the company processes are structured and who is responsible at what time is determined before the project is initiated. Furthermore, the link of ERP system with Sharepoint and Business Intelligence program assists in keeping track of the overall process. Sharepoint is used as a planning system , while the BI program allows for structuring data. This system allows for making comments on the process, shows the activities to perform and provides automated updates for people in charge. For illustration:
“It works perfectly, all reports are digital and you don’t have to clean it. Furthermore, you know
exactly where you are during the process. It also uses automated reminders on what to do next.”
[Financial controller at Solarfields]
As discussed by the project manager of Arcadis information management is related to every part of the business operations. Information is required to base financial decisions on and understanding what kind of regulation is affecting the company. Furthermore, information is necessary to work with customer data but as well how the process of a project is progressing. Finally, the role of information for employee control is crucial for knowing the working hours.
How information is shared can be organized in offline and online methods. Offline methods can be explained as the preference to have direct interaction between manager and employee for evaluation and feedback purposes. This also means that the software package used to distribute information among employees of the company differed per organization. This is related to the size and MCS in place. For example, Energie van ons is relatively small which made them decide to mostly have conversations in person. For illustration:
“Every month there will be a report in which the financial manager informs about the results.
Then I will first ask 3 or 4 questions. If something is not right I can tell so.” [CEO at Energie van ons]
25 “The website needs to be accessible and easy to find. Furthermore, there should be relevant
information such as finishing a successful project.” [Project manager at Arcadis]
This was done on their ERP system (SEM) linked with Sharepoint. Other organization use specially designed websites and platforms for information sharing with their employees. For example Gasunie works with Methanet where information is shared with everyone. For illustration:
“Internally messages are published on Methanet. If for example a hydrogen pipe is going to
used it will be shared with everyone.” [Project manager at Gasunie]
The goal with this kind of information is to provide updates on operational aspects. Other goals with information sharing have evaluation purposes or simply providing the news. Interestingly, providing information face-to-face was a popular method. This while every organization had the possibility to share news online and enable online communication. For illustration:
“I do not prefer daily checks, but prefer more to ask direct questions to see how it unfolds. I have these kinds of conversations daily. I will notice on the tone and how that person starts the conversation how the process is unfolding. ” [Electrical engineer at RWE]
Even for the organizations who want to work 100 % online it is required to evaluate the employees directly. As explained here:
“You have to get the human behind the person. Who is sitting right across me should earn my
trust first by doing what he promised. First I will exercise control through this, but after a while he will earn more freedom depending on the trust relationship. ” [Project manager at Arcadis]
To conclude this paragraph, the established links between business software and the ERP system allow organizations to maximize efficiency on existing projects by careful evaluation of the project. Employees can view the current status of the project and can see if the KPI’s are being reached. The work flow management ability by linking the software together shows the quality and duration of the process. Furthermore, online communication methods help the organization to share news, provide updates or current status of certain projects. While face-to-face evaluation methods are still used within several organizations, the ERP system is able to do the same in a clear manner. The linkage between software enables step by step evaluation, which in turns lead to increased quality of decision-making.
4.3 Effect of administrative functions on MCS
The ERP system is used for administrative purposes which collect data on working hours and makes a distinction between the functions of the employees working on the ERP platform. This paragraph will explain the differences in usage of the ERP system and how it affects the ability for exercising control and decision-making.
26 For illustration:
“We have a lot of meetings with project managers to find out what people know. There is a lot
of discussion with each other, mostly done by a member of the board. This member has extensive knowledge on the workings of project.” [Financial controller at Solarfields]
This shows the importance of direct interaction to see how the process unfolds. To continue:
“Look at Sharepoint. Here you can see that certain processes in which you can discuss with your
business developers and projects manager. You can see which people have contacts with each other and are expected to start with their activities. This way you can monitor your employees.” [Financial
controller at Solarfields]
These statements show the importance of direct interaction between employees and the use of the ERP system for monitoring employees. The interviews clarified that employees are accounted for their actions based on output and on working hours. The way an employee is monitored is related to the structure and working methods of the organization. Furthermore, unique ways of monitoring employees are identified as well. The way an employee is monitored can be seen in the ERP system where the output in terms of total amount of working hours is put in. The uniqueness of monitoring the working hours of employees is based on trust and the position of the employee. For illustration:
“There is no control on my working hours, but that is very unique related to my role in the
organization. I don’t have write down my hours. That is not necessary within my role as manager.”
[Project manager at Gasunie] To continue:
“I am monitored through my output. If I don’t deliver they will find anyways. This has to do with
project specifics, since people who I work with see if I’m present or not.” [Project manager at Gasunie]
While not being required to write down the working hours is unique. Monitoring employees on output rather than working hours came back multiple times during the interviews. Multiple organizations provided similar remarks on the importance of output. For illustration:
“We don’t’ keep track of working hours. Everybody has their own responsibility to do his work
within the time that is allocated to this.” [Financial controller at Solarfields]
Furthermore:
“I do steer on output. We have to reach certain goals and during the process I want to know how the employee is doing. ” [Electrical engineer at RWE]
This shows the importance of reaching goals based on output. However, other organizations still required employees to keep track of their working hours. For example, Gasunie required non-privileged employees to put their working hours on SAP. This enables paying the employees loan. A controller will even check if employees did not forgot to put their working online. For illustration:
“You have to register your hours to see how the resources are divided. For example the amount
of working hours spend on the project. This is because every department has his bag of money.” [Project
27 To continue:
“We also have a controller from the finance department who checks if the hourly registration
is correct. If there are missing hours he will go to your work desk to see if this is correct.” [Project
manager at Gasunie]
The registered working hours of the employee will be matched against the forecasted working hours. If something does not match action will be undertaken. Multiple mentions of output driven organizations show that working hours are not the most important goal on exercising control on employees. A distinction is made between the KPI’s of Arcadis and RWE. Arcadis goals are reducing working hours of employees through automation practices to lower costs. This while RWE is more focused on doing the job right to ensure safety in the working environment. For illustration:
“It is part of our mindset to improve quality, improving efficiency in working hours, automating
aspects. We are really busy with these kinds of things.” [Project manager at Arcadis]
This while RWE is less focused on financial aspects, illustrated by the following:
“You have to ensure that is will be okay, no matter what. I will not receive a white cheque, but there will be room if that is what required. ” [Electrical engineer at RWE]
Findings show that working hours and distinctive functions can be processed on the ERP platform. However, how this data is used differ per company. The ERP system allows for exercising control on employees through comparing the expected to real working hours. The administrative purpose of the ERP system contributes to decision-making and exercising control by making a distinction in functions between employees. Some are allowed to perform certain activities on the ERP platform, while others are not.
4.4 The use of an ERP system by managers for exercising control and decision making
How an ERP system is used by the selected organizations differed substantially. The specific role of the organizations results in performing diverse activities and complying to special requirements. Energy suppliers use a specific design of the ERP system to acknowledge the demands of the tax authorities. While others use an ERP system for implementing safety measures and enabling process management which shows what needs to be done. The specific design of the ERP system is used to comply with special requirements enabling exercising control over all business operations through its features. Furthermore, business communication software is linked with the ERP system to have one overarching ERP system. Data can be shared and communication between all stakeholders is established. This enables reviewing the status of the project for controlling certain stages in the process. Based on that decisions are made on how to continue. Therefore, the link between business software to the ERP system affects the ability to exercise control and for decision-making.28
5. Discussion
This research explains how an ERP system is used by organizations in the Dutch energy sector for exercising control. This sector is characterized by organizations performing different activities, which results in the identification of specific results relevant for the (Dutch) energy industry. Therefore, the findings of this research can only be applied to the energy industry. However, the effect of differences in government regulation and company specifics should be taken into account. The selected organizations differ in size ranging from small energy suppliers to large energy producers. The effect on the results by the differences in size is diminished by putting the two smallest organizations responsible for energy connections with the customer in one category (customer scope). The theoretical contribution of this research will be explained by elaborating on the established aggregate dimension in figure 3.
5.1 Contribution to theory
First of all, the findings show that organizations selected a specific design for their ERP system to comply with specific requirements. Dutch energy suppliers are implementing tax regulation on their ERP platform to have one overarching system capable of integrating all departments. Organizations having a project scope made use of the ERP system by linking it to business software enabling stakeholders to work with a shared system causing integration rather than disintegration. Prior literature shows mixed results if an ERP system caused integration (Dechow & Mouritsen, 2005) or disintegration (Ciborra, 2000). The results from this research show that the use of an ERP system by organizations in the Dutch energy sector lead to integration rather than disintegration extending on Ciborra (2000). This is because the use of an ERP system affects the organizational structure by enabling communication sharing between departments and other organizations as explained by Dechow & Mouritsen (2005). Furthermore, integration can be explained by the necessity of organizations to comply with regulation forcing the organization to strive for integration (Ciborra, 2000). More importantly, the performance of the organizations are depending on the integration between departments and the coordination with stakeholders (Tjosvold, 1988).
The possibility to select a specific ERP system and linking it to other business software assists employees with their daily tasks. Findings show that an ERP system is able to delete multiple entries by connecting the registration form on the website automatically to the ERP system. An ERP system improves the quality of information by the control function that compares the expected versus real working hours. Furthermore, the ERP system provides reminders on possible errors in reports. These findings are in line with existing literature which discussed these advantages of an ERP system (Kanellou & Spathis, 2013).
29 can be explained by the characteristics such as the age of managers (Ritala et al, 2017). The findings contradict the paper of Granlund and Malmi (2002), since noticeable changes in MCS are identified. Findings show that the use of an ERP system changes the MCS since the organizational structure and the information system in place are revised.
Finally, Malmi and Brown (2008) state that an information system can only be a control system or a decision-making system. The results from this research show that an information system or ERP system can function as a control system and as a decision-making system depending on the customer orientation. A project scope involved multiple stakeholders who require online communication, information sharing and evaluation of a project. The link between the ERP system to other business software is able to share information on the status of the project allowing the shareholders to make a decision on how to proceed. Which means that the ERP system can be regarded as a decision-making / information system. Then again, the ERP system can also be a controlling system since predetermined KPI’s are matched to actual performance of the project. Therefore, the ERP system is both a control system and information system due to decision-making based on controlling the performance of the project. The evidence seems to extent on Malmi and Brown (2008) by identifying two types of systems rather than one. This is because projects in the Dutch energy sector uses information for controlling and decision-making purposes.
5.2 Managerial implications
Implications for managers in the Dutch energy sector are twofold. First of all, an ERP system is able to integrate with business software resulting in one overarching online platform where information can be shared and performance can be evaluated by all stakeholders. Next to that, an ERP system is able to integrate special requirements of regulation on the system. This implicates that an ERP system causes integration between departments and other organizations rather than disintegration. The size and difficulty working with an ERP system are diminished by the advantages of an ERP system allowing increased performance of operations by smoother control mechanisms and simplified decision-making. Managers in the Dutch energy sector should try to establish one overarching ERP system by linking business software enabling smoother operations and increased control.
30
6. Conclusion
The answer to the main research question clarifies that organizations select and design their ERP system based on their function in the Dutch energy sector. The added value of the research question to literature are the distinctive ways control is exercised by managers from different organizations in the Dutch energy sector who work with the ERP system. Furthermore, the ERP system is able to integrate with other software causing overlap in data. This in turn effects the ability to exercise control. This research provides an answer to the following research question:
“How are ERP systems used by organizations in the Dutch energy industry to exercise control?” First of all, the design of an ERP system is selected to comply to special requirements such as tax regulation and safety measures. The way an ERP system is used by organizations in the Dutch energy sector is to integrating several business processes into one overarching system causing integration of the whole organization. Therefore, the special design of the ERP system increases control over all business operations due to harmonization of processes by removing unnecessary components (Tjosvold, 1988). Furthermore, the performance of the company is able to increase due to complying to special requirements leading to time and cost savings (Ciborra, 2000).
Secondly, the link of business communication software to the ERP system enables communication and data sharing. By evaluating certain stages of projects on the ERP system by comparing expected to realized results control is exercised. Thereafter, decisions are made if the project can proceed. Improving the quality of decision-making and the ability to exercise control. This also implies that an ERP system can be regarded as a control system and a decision-making system (Malmi & Brown, 2008). Lastly, the ERP system is used to process working hours of almost all employees and makes distinctions in their functions. Exercising control over employees is done on the ERP system by comparing the expected to realized working hours. The quality of decision-making is improved due to the ability of the ERP system to make a distinction in the function of an employee. Only qualified personnel is able to work with distinctive features on the ERP system, which also results in exercising control over employees.
Several limitations for this research are identified. Firstly, the longitude approach allowed for retrieving results within a short period of time. Since the energy sector is constantly changing due to the requirement to deal with the energy transition the findings can be short-lived. Another limitation is related to data gathering. None of the selected organizations is a transmission system operator (TSO), which is an organization responsible for balancing the grid (Tanrisever et al. 2015). This is considered a limitation since results coming from a TSO can show another use of an ERP system and ways how control is exercised. Which could lead to a higher quality of the results due the richness of data (Yin, 2003).
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Appendix.
Codes
Main categories Codes Explanation
Company specifics Size
Position employee Activity by employee Role in industry
Energy market (change) Energy as a product Structure of organization Growth of organization Innovation Energy transition Customer orientation Law Smart meter Amount of employees Function Daily activities
Specific function in industry History, now, future
Examples (sun, wind)
Centralization/decentralization Growth
Of products / services Dealing with
Who, why, how Effect of regulation What, why
(Digital) strategy Overall strategy Digital strategy Website Social media Impact strategy Role/impact of data Automation Digitalization Business model Emission rights Involvement strategy Corporate strategy Link with customer, SEO Function, story
Facebook, Google Impact on daily activities How to deal
Loss of employees Impact and deal with Examples
Trade in rights
Effect of involvement of employee
MCS Impact MCS
Information system management Responsibility with in org.
Control on employees (MCS) Social control Change of MCS Feedback / evaluation Goal setting Rewards / penalties Financial control Projects
Procedure customer removal
On business operations Which one, for who, why Reporting to who
By social interaction By presence of people Old to new system How, what, why Explicit goals When and what
BSC, budgets, financial statements Distinctive
No pay, no energy
ERP system Software
Linkage software
Implementation difficulty ERP Effect ERP
Success ERP system Control on operation Control on employees Control on customer data Meter software
SAP, SEM, Basecone, SOHO, Excel, Exactonline
How and which Troubles Functioning How and why
Financial and project control Working hours etc.
Data on ERP system
Joulz / Meters: data management
