经济 绩效（英文版）.pdfVIP

JOURNAL OF INFORMATION SYSTEMS Vol. 18, No. 2 Fall 2004 pp. 107-110 Discussion of: Firm Performance Effects in Relation to the Implementation and Use of Enterprise Resource Planning Systems Jacqueline L. Reck University of South Florida I. INTRODUCTION xisting research examines whether the implementation of an ERP system improves firm fmancial performance. The mixed findings support the need for additional research into Efactors that contribute to improved financial performance from an ERP system implementa- tion. The Nicolaou (2004) study has the potential to address this need by introducing four possible factors that could impact the effectiveness of BRP implementation. My comments on the Nicolaou paper relate to its contribution, method, results, and conclusion. II. CONTRIBUTION Published studies by Poston and Grabski (2001) and Hunton et al. (2003) provide evidence on the ERP implementations impact on long-term performance. These studies rely upon a variety of perfonnance indicators to assess firm performance up to three years after ERP implementation. Results of the studies provide mixed evidence concerning ERP implementations impact on im- proved performance. Since the paper under discussion conducts essentially the same analysis in the first hypothesis, the papers potential contribution lies in the second hypotheses, which attempt to identify factors that may interact with ERP implementation to enhance financial performance. Unlike research by Hunton et al. (2003), who investigated the impact of vendor, firm health, and firm size, the current paper investigates three factors specific to