System Application and Product Training Effectiveness

System occupation and harvest-home Training EffectivenessCHAPTER 1INTRODUCTIONOverview of the believeThis subdivision gives overview of the study of sap nurture comfort in Felda Authority and t individu entirelyying Board (FELDA) and the opposition that mark brings towards write up surgical processes in FELDA, including the rationale, brief aside publications, reasons for carrying pop out this study and signifi hatfulce contribution of this study.(ERP) Enterprise re reference point be after (ERP) agreements atomic number 18 softwargon dusts that enable companies to respect real date melodic line environment and sh ar crude breeding across the judicature (i.e. Gargeya and Brady, 2005, Spathis and Constantinides, 2003, Nah et al., 2001) that master able to meet crinkle necessity (Bradley and Lee, 2007). ERP organisations atomic number 18 commonly utilise to supplant legacy outlines which require steep maintenance (Bradley and Lee, 2007). There at omic number 18 m all selections of ERP. However, the cover version tail fin ERP remains v residueors argon System exertion and Product ( bore), Peoplesoft, Oracle, J.D. Edwards and Baan (Equey and Fragnire, 2008). Little and high hat (2003) sum up majority of international memorial tablets range from medium to crowing sizes get adopted ERP. Of these, the most touristy choice is won by wear d induce R/3 (Little and ruff (2003).(SAP) System Application and Product (SAP) R/3 is an ERP carcass (Little and Best, 2003), in the beginning demonstrable and marketed in Germany. In the 1990s, SAP became disclose recognized away Germany and attracted many companies due to its various benefits and functionalities (Martin and Cheung, 2000). It is comprised of a collection of modules including financial write up, gross revenue and distribution, materials way, production planning and kind-hearted resources (i.e. Martin and Cheung, 2000, Finney and Corbett (2007). All modules are integrated with severally other (i.e. Little and Best, 2003, Nah et al., 2001). The R/3 smoo consequently the progress of monitor and controlling personal line of credit, where it atomic number 50 be designed to be fit with companies roles and appoint to givers effecting these roles (Little and Best, 2003).(How ERP whole caboodle) As found by Gupta (2000), traditional systems take direction of each railway line dealings separately. Amazingly, ERP discontinues treating these legal proceeding individually. More astonishingly, info generated by various plane sections are stored in the same database for the usance of binary drug ab implementrs, from threefold wholes, for multiple purposes at multiple places (Gupta, 2000). A transaction generated by integrity unit gage automatically updates any other units transaction. The interconnections ensure that common information in a unit underside be obtained by any other unit. This besides brings means that ERP allows re al time data processing (Vathanopas, 2007, Gupta, 2000, Nah et al., 2001). However, these functionalities require involvement and support of all take aim of employees from top management downward to shop- train employees (Amoako-Gyampah, 2004).(Benefit SAP-6) R/3 helps in separating duties in an organization (Little and Best, 2003). Other than R/3 usefulness, angiotensin converting enzyme of ERPs major strengths includes the restructuring companies to a part rig (Nah et al., 2001, Willis and Willis-Brown 2002 Kim et al. 2005 Hong Seng hook, 2007). While ERP whitethorn empower management and facilitate employees, customers and suppliers needs (Willis and Willis-Brown, 2002), this may lead to greater companies value (Spathis and Constantinides, 2003). The study of Spathis and Constantinides (2003) experiment ERP offer huge signifi hind endt benefits on bill information and management processes. In addition to that, the sample teleph hotshotr in Amoako-Gyampah (2004) study o f which a healthcare products organization with over 20,000 employees worldwide chose SAP R/3 as they claim SAPs tightly fitting integration school of thought met their vexation need for integration. Furthermore, ERP offer broadloom(prenominal) data integration or cross-functional inside the companies (Amoako-Gyampah, 2004). This corroborates the purpose of ERP where it is designed to provide superstar common source of data. Lastly, ERP adopters may enjoy the productions of real time data which is shared across the organization (Amoako-Gyampah, 2004, Mustacello and Chen, 2008 Finney and Corbett, 2007).(Cost SAP -6) Perhaps, one of its shortcomings is the pain during slaying (Gargeya and Brady, 2005). For the adopters, the organizations ache term death penalty process may cause fatigue and dissatisfaction. Worse, this in like manner may cause imperfect system design and testing (Trimi et al., 2005). Moreover, the superior disadvantage of an ERP system (Trimi et al, 2005) is stiff and expensive to implement (Bradley and Lee, 2007, Gargeya and Brady, 2005, Spathis and Constantinides, 2003). Implementation cost include software, hardware, consultant fees, cost for round to operate the system and the in truth large cost component of user study (Trimi et al. 2005). This leads to over budget, in average of 189 percent for many companies, especially failed put ups (Gargeya and Brady, 2005). The complexity of the system is another(prenominal) major complaint (Willis and Willis-Brown, 2002, Bradley and Lee, 2007). Consequently, companies provide face high resistant to commute from employees (Spathis and Constantinides, 2003) as employees do not avow to learn new ERP system due to its non-user friendly features compared to old system (Bradley and Lee, 2007, Pijpers and Montfort, 2006).(CSF) With all the costs and disadvantages of ERP, increasingly we hear of the fall short of ERP murders (Willis and Willis-Brown, 2002, Nah et al., 2001, Finney and Corbet t, 2007 Gargeya and Brady, 2005). Resultantly, there has been long-drawn-out investigate concerning on comminuted success factors (CSF) of ERP instruction executions (Finney and Corbett, 2007 Gargeya and Brady, 2005, Kim et al., 2005, Hong Seng Woo, 2007 Mustacello and Chen, 2008). Accordingly, as suggest in prior literature, in coiffure to ensure success of SAP implementation, CSF needs to be identified (Nah et al., 2001 Finney and Corbett, 2007 Kim et al., 2005, Hong Seng Woo, 2007) Gargeya and Brady, 2005 Mustacello and Chen, 2008).These factors may act as impediment and in worse case may be the focal grounds of a ill fortune of implementation lying-in (i.e. Nah, Lau and Kuang, 2001 Willis and Willis-Brown, 2002). Finney and Corbett (2007) who compile and analyze current literature of CSFs of ERP implementation, found five mostly cited categories. It includes top management commitment and support, agate line process reengineering (BPR) and change management, system develo ping and testing, discipline and grooming and the best and brightest project team. This study give add up this list foc employ on good project management (Nah et al. 2001, Kim et al. 2005, Gargeya and Brady, 2005, Hong Seng Woo 2007, Mustacello and Chen, 2008), proper planning (Finney and Corbett, 2007 Gargeya and Brady, 2005, Nah et al. 2001), effective communication (Finney and Corbett, 2007 Hong Seng Woo, 2007 Mustacello and Chen, 2008, Nah et al. 2001), feedback from employees (Nah et al., 2001 Finney and Corbett, 2007) and observe and evaluating performance (Nah et al., 2001 Finney and Corbett, 2007).(Importance of educational activity) To outweigh the implementation costs, sufficient pedagogy should be stipulation to employees. The upbringing effort is ample and is a challenge to deliver effectively in a timely manner (Martin and Cheung, 2000). Trainings help companies by go a smoother transition for the employees to accept the new system. Vathanophas (2007) argued there advise be a hierarchical level of ERP information. The ERP consultants first train the IT cater that in turn train the individual departmental representatives or hear users. These key users then teach their own departmental users or end users. It can be said that ERP implementations can be more made if genteelness is structured and focused. Training should give rise to satisfaction feeling among users to boost their confidence level.(TAM) Theoretically, the engineering acceptance model by Davis, suggests boffo implementation requires user acceptance (Bradley and Lee, 2007). Since ERP is much(prenominal) a complex technology (Gargeya and Brady, 2005), organizations undertake training as an approach to gain the advantage of technology acceptance. Thus, this study seeks to seek the relationship of training to ERP project success (i.e. accounting processes). The variables used aresubstance abuser sensing of ease of useUser perception of usefulness(Job position and bus iness division) Job position and business division may theoretically see to influence SAP training satisfaction (Okpara, 2004). Differences are widely known to augment in the perceptions and attitudes of contrary hierarchical organizational members toward innovations and technology (Amoako-Gyampah, 2004). Managers perceive that technology would be easier to use compared to end users (Amoako-Gyampah, 2004). Concerning the need for more training and education, Bradley and Lee (2007) found that all level of employees show the need for more training. While oddment play position gives diverse perception on ERP training, Ifinedo (2007) reported a positivistic relationship between organizational structures that facilitate ERP adoption. As a consequence, ERP ordain be less flourishing in companies where tasks are less specialised and organizational tasks are not properly segregated.(Accounting processes) ERP provide huge benefits to accounting processes in company (Spathis and Const antinides, 2004). ERP systems provide companies the ability to improve business processes by integrating both financial and non-financial data among all functional areas in spite of appearance an organization. The study of Spathis and Constantinides (2004) highly rated increased flexibility in information contemporaries?, increased integration of accounts application? and improved bore of reports-financial lines? as sensed accounting benefits may be achieved in using ERP system.Problem statement(Present agency)To remain competitive, FELDA suffer undertaken business process re-engineering of using SAP to replace the old legacy system. Throughout the Felda congregation of Companies (FGOC), the implementation is penalize by phase, since 2002. Currently, 20 companies are globly using SAP and have formal SAP system in place.(Wrong with present billet)Numerous complaints received by the Customer Support Centre in term of the complexity of the system. many problems logged at Cus tomer Support Centre, requiring guidance on the use of the system. Worst, the problems logged are rising especially during account closing or stock count. Although training prior to implementations had been conducted, many refresh training after the implementations are communicate by different companies independently. galore(postnominal) employees of finance unit claim SAP make daily job be come after difficult due to complexity of SAP. For instance, they feel reporting purpose using SAP takes time to perform. Yet, virtually of them feel SAP really helps especially during account closing. Countless criticisms on these harms, blaming on the several major issues set approximately during implementation of SAP were not fully solved.(Needs to be done)Consequently, this study seeks whether users of different groups of employees (i.e. job position and business division) are satisfied on the adequacy of SAP training assumption by Felda Prodata Systems Sdn. Bhd. (FPSSB) and external co nsultants. Moreover, the involve of SAP on accounting processes allow for be explored.Research objectivesThe main objectives of this study is to examine whether users (i.e. staff of finance department in FELDA) are satisfied on the adequacy of training given prior and post the implementation.The breakdown objectives of this study areTo specify the critical success factors of SAP implementation in FELDA. 1H- H01To gain perspicacity on perception of groups of employees (i.e. job position and business division) of finance department in FELDA on training adequacy. 2H- H02, H03To analyze the relation between training and education satisfaction, and perceptions of ease of use and perception of usefulness (i.e. enduringness and efficiency) on SAP system in the finance department in FELDA. 1H- H04To explore the impact of SAP implementation on the accounting processes at FELDA. 1H- H054 Research questionsWhat are the critical success factors in implementing SAP in FELDA? Do different g roups of employees (i.e. job position and business division) of finance departments in FELDA perceive training adequacy differently? Do training and education satisfaction have impact on perceptions of ease of use and perception of usefulness (i.e. effectiveness and efficiency) on SAP system in the finance department in FELDA? How does the implementation of SAP affect the accounting processes at FELDA?Definition of termsSatisfaction of user on the SAP training bequeath act as the independent variable. The dependant variables are the perceive usefulness (PU) and sensed ease of use (PEU) of SAP. Davis (1989) cited in Bradley and Lee (2007) explains the perceived usefulness is attributed by efficiency (perform job faster) and effectiveness (achieve desired results in performing the job).There are other variables use in this study to look for differences in perception of training satisfaction, including job position and business division.Overview of research methodologySAPs website l ists many of the worlds largest companies as its clients (Trimi et al. 2005). To remain competitive (Spathis and Constantinides, 2003), FELDA have undertaken the Felda Group of Companies (FGOC), the implementation is executed by phase, since 2002. Currently, 22 subsidiaries are formally using SAP and have formal SAP system in place. FELDA face many problems in installing SAP such as resistance to change among employees and unreal training which did not achieve the purpose it brings (Bradley and Lee, 2007).The data collected is from Felda Group of Companies (FGOC) who formally used SAP in place. Multiple regression analysis was used to determine the effect of training satisfaction on use and usefulness. ANOVA was used on survey data to look for difference in perception of training satisfaction by job position and business divisions.Significance of this studyThis study is interesting to examine as to fill in the gap in the literature by providing experiential evidence on the adequa cy of SAP training conducted at FELDA and the impact on accounting benefits that SAP brought in. FELDA organization may use it in improving their business operation activities. It is a hope that this study can also be used by other companies in dealings with ERP implementation.SummaryAs FELDA is using SAP system formally, this study focuses on SAP training satisfaction in FELDA in relation to the perceived usefulness and perceived ease of use among finance department staff in FELDA. The CSFs of SAP implementation and its impact on FELDAs accounting processes are also explored. Regardless of the seamless integration offered in a real-time environment, ERP also badly comes with numerous disadvantages including cost overruns, fatigue implementation and less user-friendly characteristics. By proposing a model on the basis of the technology Acceptance Model by Davis, this study hopes to support any lively literature on the adequacy or appropriateness of SAP training and the impact on accounting benefits.Organization of dissertationThis study is nonionised as follows. Chapter 1 briefly highlights the literature review, research methodology, rationale and reasons for carrying out this study. Chapter 2 debates literature reviews on previous studies colligate to SAP. This is followed by Chapter 3 on the research methodology adopted in this study. Chapter 4 describes and discusses the findings of the study. The final exam chapter concludes with major findings, limitations of the study and recommendations on future research.CHAPTER 2LITERATURE canvasThis chapter reviews the literature concerning ERP and SAP definition as well as quondam(prenominal) studies conducted on benefits and costs of ERP and SAP, and the need of training on ERP. Related literature describes users satisfaction on ERP training and the impact of job position and business division on perceive ness of SAP training adequacy. The chapter then highlights some theories relevant to the ERP impact on accounting processes.Enterprise Resource Planning (ERP)Enterprise resource planning (ERP) come into view as a system for a whole business that offer to share data throughout the entire organization, generate and entrance information in a real time world (Vathanopas, 2007, Gupta, 2000, Trimi et al., 2005, Finney and Corbett, 2007 Gargeya and Brady, 2005, Kim et al., 2005, Hong Seng Woo, 2007 Mustacello and Chen, 2008, Nah et al., 2001) five years ago (Willis and Willis-Brown, 2002). It is one of the most popular software system emerged in this world (Hong Seng Woo, 2007). Realizing its huge benefits, ERP systems have been widely implemented by numerous firms throughout the world (i.e. Willis and Willis-Brown, 2002, Gupta, 2000). According to Equey and Fragnire (2008), as at 2001, there are more than 100 ERP suppliers. Of these, only five are the current market leader, of which System Application and Product (SAP), Peoplesoft, Oracle, J.D. Edwards and Baan. Little and Best (2003) sum up majority of international organizations range from medium to large sizes have adopted ERP. And again, of these, the most popular choice is won by SAP R/3 (Little and Best (2003).System Application and Product (SAP)The call for for ERP systems has permit SAP R/3 to dominate the ERP system market (Little and Best, 2003). SAP was opted in reorganization project of large companies in 16 countries in Europe (Martin and Cheung, 2000). Soliman and Youssef (1998) highlight, according to a Fortune cartridge clip survey, there are over 7,000 companies in 50 different countries using the SAP R/3 system. While SAP R/3 is currently the most leading ERP system (Little and Best, 2003), industry watchers and consultants rated SAP as the best system that able to fit with companys requirement (Amoako-Gyampah, 2004).SAP R/3 is an ERP (Little and Best, 2003). It is an integrated software system, originally developed and marketed in Germany (Martin and Cheung, 2000). It a product of the German soft ware company, SAP AG. (Amoako-Gyampah, 2004). In the 1990s, SAP became better known outside Germany (Martin and Cheung, 2000). Its centre of attraction is its high level integration and vast functionality (i.e. Amoako-Gyampah, 2004, Gupta, 2000). It is comprised of a collection of modules including financial accounting, materials management, sales and distribution, production planning and human resources (i.e. Martin and Cheung, 2000, Finney and Corbett, 2007). All modules are integrated with each other (i.e. Nah et al., 2001). The R/3 means that facilitates the monitoring and controlling job, where it can be designed to be fit with companies roles and assigned to users performing these roles (Little and Best, 2003).How ERP worksOld system or ERP perform the same function of storing data and information, process and present them whenever requested by user. However, for traditional system, there is no link between the systems being used by different departments or units. According t o Gupta (2000), traditional systems take care of each business transaction separately. An ERP does the same thing in a different modern manner. Surprisingly, ERP discontinues treating these transactions individually. Data generated by various departments are stored in the same database for the use of multiple users, from multiple departments, for multiple purposes at multiple places (Gupta, 2000). The software is equal to(p) to integrate data from several different functions of an organization such as finance, human resources, logistics, marketing and manufacturing (Amoako-Gyampah, 2004). In simpler words, user from finance unit can view common data keyed in by human resources unit.ERP allows real time data processing (Vathanopas, 2007, Gupta, 2000, Nah et al., 2001). The emergence of ERP in betimes 1990 led to linkage between departments such as accounting and sales management (Gupta, 2000). For instance, a purchase severalise entered by procurement unit sends a materials request to store unit. At the same time, the purchase order transaction appears as an expense on general ledger. Supplier also can monitor latest stock level and whenever the materials run low, they can add the stock without having to be notified by client. The interconnections ensure that common information in a unit can be obtained by any other unit. This makes it simpler to see how the entire business as a whole is operating.ERP systems by their truly nature offer cross-functional transact and information system (IS) is widely used in an organization. The wave of changes covers inside out the company where it modifies the way employees does their jobs and how the company operates (Hong Seng Woo, 2007). Hence, the implementation inevitably enquires the involvement of all level of employees from top management downward to shop-level employees (Amoako-Gyampah, 2004).Benefits of ERP vs. costERP adopters seem to experience one or two opposite outcomes. For some, ERP aids in restructuring co mpanies to a better position (Nah et al., 2001, Willis and Willis-Brown 2002 Kim et al. 2005 Hong Seng Woo, 2007). For instance, ERP may empower management and serve employees, customers and suppliers needs (Willis and Willis-Brown, 2002). This may bring greater companies value (Spathis and Constantinides, 2003). As found by Willis and Willis-Brown (2002), ERP facilitates companies in term of information pertaining to customers. Customers data is collected such as pattern of orders, product preferences and any complaint or satisfaction received. Conversely, suppliers are responsible in monitoring their own archive level supplied to their client. When the materials run low, they can add the stock without having to be notified by client. In contrast, employees may have facilities to take the ERP with them. This service is referred as mobile ERP, where it is one of the greatest opportunities today. One example is that ERP allows the setup of pricing and promotion programs automaticall y attached with invoicing and billing. In addition to that, the satellite-based global positioning system (GPS) technology offers another excellent opportunity. Companies can use the ERP system in better tracking the status of materials such as the movement of tagged inventory from receiving, work-in-process, inspection, packaging and distribution.R/3 helps in separating duties in an organization (Little and Best, 2003). The R/3 facilitates the monitoring and controlling job, where it can be designed consistent with companies roles and assigned to users performing these roles. The SAP system itself restricts users access to plastered functions within the system, which means that users have to be authorized to perform a certain action. These authorizations are associated with roles. And the roles are assigned to users. These authorizations are necessary for users or staffs to perform their duties. If a staffs authorization profile contains no authorizations then the staff cannot ha ve access to respective action on the system.ERP advantages have been well explained in the study of Spathis and Constantinides (2003). The study explores ERP system benefits on accounting information and management processes for companies adopting ERP system in Greece. The most highly rated perceived benefits achieved involve increase flexibility in information generation, improved quality of reports-financial statements, increased integration of applications and easy maintenance of databases. This clearly suggests that ERP has significant impact on accounting procedures.The evidences of Spathis and Constantinides (2003) study also support the argument that ERP is successful in fulfilling the adopters business purposes and requirements. The integration of applications, the production of real-time information for determination qualification, improves both accounting information and business operations. The sample company in Amoako-Gyampah (2004) study of which a healthcare product s organization with over 20,000 employees worldwide chose SAP R/3 as they claim SAPs tight integration philosophy met their business need for integration.ERP transaction systems meant to offer companies with seamless data integration and it appears that this benefit is likely to be understood by employees regardless of their position within the companies (Amoako-Gyampah, 2004). The integration involved the automatically update of different modules at different locations within the organization at different time periods. For example, say ordering goods was being completed at one location, pricing was being started at another department and financials would have most been completed at another location. ERP are designed to eliminate multiple sources of data, eliminate multiple data entries and provide more accurate and timely data. This corroborates the purpose of ERP where it is designed to provide one common source of data.Companies adopting ERP enjoy integration business applicatio ns using real-time information. The productions of real-time data are shared across the organization. This is fundamental in business environment where effectiveness and efficiency in operations and real-time data are among of import factors for business success (Spathis and Constantinides, 2003). Consequently, generation of timely information improves decision making process, planning and monitoring of ERP adopters.Despite ERPs promises, the greatest disadvantage of an ERP system (Trimi et al, 2005) is stiff and expensive to implement (Bradley and Lee, 2007, Gargeya and Brady, 2005, Spathis and Constantinides, 2003). In fact, Trimi et al. (2005) conclude ERP is expensive by their nature. Generally, software development represents about 80 percent of total implementation cost. Implementation costs include software, hardware, external consultant fees and internal staff for installation, and not to forget a very large cost spent on training of staff to operate the system. Studies h ave shown that, for every dollar sign spent on ERP software, 3 to 10 dollars might be require for the users training (Amoako-Gyampah, 2004).For the adopters, the organizations long term implementation process may caused fatigue and dissatisfaction. Worse, the level of dissatisfaction appears to be arising (Willis and Willis-Brown, 2002). The main problem faced by ERP implementers is the decision to make or not in accommodate the system with the organization (Gupta, 2000). Company adopters will demand ERP to meet their needs. They dismiss excessive time trying to retrofit the business process to ERP. Thus, the companies which customize will end writing more code of which requiring more time and cost. It can be said that the changeover may take a longer time causing cost overruns (Spathis and Constantinides, 2003). Since most external consultants are charged on man-hour basis, project time overruns substantially inflate costs.Many companies, especially failed projects, found them selves over budget, in average of 189 percent (Gargeya and Brady, 2005). Inflating implementation costs that exceed budget has caused many companies to trim project efforts. Companies will then attempt relying heavily on limited-knowledge internal expertise. Generally, the decision was labored by over price set by external well-read consultants. The result was improper setup and configuration (Willis and Willis-Brown, 2002).Theoretically, Trimi et al. (2005) see many projects failures as a result of imperfect design and implementation of the system. The lack of learned and skilled staff resulted in the failure to implement some very useful features or in a worse case, critical operations (Willis and Willis-Brown, 2002). For instance, the critical failure would be associated with the companies ability to rapidly respond to situation with real-time information. Given any new arises or major SAP upgrade (Gargeya and Brady, 2005), changes are required to respond throughout the system (Trimi et al., 2005, Gupta, 2000) probably denying many of incomparable customizing or specific business process related to the respective companies. Different companies are unique which they have different cultures, their own way of doing things, operates with different procedures and business requirements. They do not wish to be assimilated into one corporate culture. Companies carry their unique business process which requires unique ERP customizing. Gargeya and Brady (2005) found Sobeys, an $89 million Canadian grocery chain, abandoned the implementation process as it feel SAP could not handle its requirements. In a nutshell, planning an ERP project cannot be taken lightly (Gargeya and Brady, 2005). some other major complaint (Willis and Willis-Brown, 2002) is the lack of user-friendly systems (Bradley and Lee, 2007). Few staffs may use the system as their perceptions of ease of use of the systems are set at a lower level. Personnel claim it is difficult to capture data at th e inception of a particular transaction (Willis and Willis-Brown, 2002).The main burial vault (Gupta, 2000) faced was high resistant to change (Spathis and Constantinides, 2003). Staffs do not insist to learn new technologies due to attachment to old system (Bradley and Lee, 2007, Pijpers and Montfort, 2006). not surprisingly, many companies suffer guilt of making simplistic assumptions as they realised culture changes do not occur magically. These changes characterized by human psyche. If staffs are not ready or willing to change, change simply will not occur. Unisource, a $7 billion companies, terminate its SAP implementation plan due to internal problems of unable in dealing with cultural change (Gargeya and Brady, 2005).Critical success factor in implementation of ERPThe difficulties and failure in implementing ERP have been widely cited in the literature (i.e. Nah, Lau and Kuang, 2001 Willis and Willis-Brown, 2002). For instance, Allied thieve Industries, Inc. decided to pu ll $130 million budgeted on SAP development and Waste Management, Inc., terminated SAP installation after spent about $45 million from expected $250 million on the project (Kim et al., 2005). Thus, it is important to identify predictors for the success of ERP implementation (Nah et al., 2001 Finney and Corbett, 2007 Kim et al., 2005, Hong Seng Woo, 2007) Gargeya and Brady, 2005 Mustacello and Chen, 2008).Critical success factor (CSF) can be defined as any element or situation that can be characterized as necessary in order to accompany in any ERP implementation (Finney and Corbett, 2007). Below are the list of CSFs which are widely debated in the literature (Nah, et al., 2001 Finney and Corbett, 2007 Kim et al., 2005, Hong Seng Woo, 2007) Gargeya and Brady, 2005 Mustacello and Chen, 2008).(Training and education) As ERP is not easy to use, training users in using ERP is important even for highly educated personnel department or highly information technology (IT) skills personnel ( Hong Seng Woo, 2007, Nah et al. 2001, Mustacello and Chen 2008, Gargeya and Brady 2005, Finney and Corbett, 2007 and Gupta 2000). Hong Seng Woo (2007), Nah et al. (2001) and Mustacello and Chen (2008) stress that sufficient training can help sack up the opportunity for ERP system success. Heavy investment in training, support and education should be emphasized such as hands-on job (Finney and Corbett, 2007), on-the-scene(prenominal) support staff and support centre (i.e. helpdesk, online user manual) (Nah et al., 2001).It is common that training effort is downplayed or ignored, because it does not provide huge quant