Enterprise resource planning: analysing the impact

Describes a study that set out to evaluate the performance impact of a SAP R3 implementation. The SAP system was implemented by a major multinational business in four of its European plants. Qualitative and quantitative data were collected over a two‐year period, through surveys and interviews with systems users and by accessing company records. While users were able to identify the operational benefits of SAP, they were still doubtful at the end of the evaluation process whether the system had resulted in any significant positive financial benefits for the business. Two themes related to this observation are explored. First the time lag between operational improvements and subsequent financial impact. Second the importance of learning as a means of reducing the time lag. Learning in this context is a multi‐dimensional concept and covers learning how to use the system, learning how to improve the system and learning how to improve the implementation process.