Exploring Cloud Enterprise Resource Planning Systems in Egyptian SMEs: Theoretical Framework for Financial Reporting Quality | ||||
| المجلة العلمية للدراسات والبحوث المالية والتجارية | ||||
| Volume 6, Issue 2 - Serial Number 1, July 2025, Page 1087-1147 PDF (1.44 MB) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/cfdj.2025.400395.2309 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
Dalia Adel Abas1; Hanan Hassan Gad Allah2; Mira Mohamed Ashraf Yousef El-Abd  3
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| 1إدارة جامعة دمياط، كلية التجارة، جامعة دمياط، دمياط، دمياط | ||||
| 2کلية التجارة - جامعة دمياط - قسم المحاسبة | ||||
| 3كليه التجارة جامعه دمياط دمياط الجديدة | ||||
| Abstract | ||||
| - Purpose: This theoretical study aims to develop an integrated framework for evaluating the post-implementation performance of Cloud Enterprise Resource Planning (CERP) systems in small and medium-sized enterprises (SMEs) in Egypt. The evaluation is based on four critical dimensions: system quality (SQ), service quality (SVQ), information quality (INFQ), and top management support (TMS). Building on this evaluation, the study further explores the potential impact of effective CERP implementation on the overall quality of financial reporting. - Design/methodology/approach: A conceptual model is proposed by integrating the DeLone and McLean Information Systems Success Model with elements from the Technology-Organization-Environment (TOE) framework. The framework is developed through a synthesis of relevant theoretical literature in the fields of accounting information systems, ERP implementation, and financial reporting. - Findings: The proposed framework suggests that improvements in system quality, service quality, information quality, and top management support contribute significantly to the successful implementation of CERP systems. This success, in turn, is theoretically linked to enhanced financial reporting quality, particularly through improved data accuracy, timeliness, consistency, and transparency. - Originality/value: This study contributes a novel conceptual framework that links CERP performance with financial reporting quality in SMEs. It emphasizes the integration of information systems and accounting theories, serving as a foundation for future empirical research. The framework also provides practical insights for decision-makers seeking to enhance financial reporting through effective ERP adoption and management. | ||||
| Keywords | ||||
| Cloud-based Enterprise Resource Planning; Financial reporting quality; SMEs; Technology-Organisation-Environment; DeLone and McLean Information Systems Success | ||||
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