The Successful Methodology for Enterprise Resource Planning (ERP) Implementation

Transcription

1 Journal of Modern Accounting and Auditing, ISSN December 2012, Vol. 8, No. 12, D DAVID PUBLISHING The Successful Methodology for Enterprise Resource Planning (ERP) Implementation Miroslav Lutovac Singudunum University, Belgrade, Serbia Dragan Manojlov Advanced Information Technology Consulting (AICON), Belgrade, Serbia Organizations need to use a proved methodology to reduce implementation risks and enable the enterprise resource planning (ERP) solution to be put into operation as quickly as possible. The right implementation methodology will also help ensure that the ERP implementation fully addresses an organization s business goals and objectives. Modern ERP implementation methodology encourages and supports a progressive approach to the management for users of ERP systems. A company is constantly seeking better methods and models for decision supports in all kinds of decisions and developing/copying new products/markets that generate the growth of the company. On the other hand, a company creates efficient and effective operations that improve the return on investment, because ERP is always considered as an asset. This paper focuses on the interaction of culture in a company, business strategy, and organizational skills and balances the relationship among ERP methodology, ERP implementation, and the performance of the company. Considering the fact that different ERP systems use different methodologies, short descriptions of the most dominant brand name ERP are analyzed (Oracle Financials, PeopleSoft, and systems, applications, and products (SAP) implementation methodology). Although all methodologies may look similar, the selection of a proper methodology is the most critical part in ERP investment. The focus of this paper is on the accelerated SAP methodology, also named as ASAP methodology, because it is the most used one on the worldwide market of ERP systems. Keywords: enterprise resource planning (ERP) system, systems, applications, and products (SAP), Oracle Financials, accelerated SAP (ASAP) methodology, application implementation methodology (AIM), implementation Introduction Enterprise resource planning (ERP) system is based on an information technology (IT) infrastructure that facilitates the flow of information within an organization. ERP systems integrate all information and processes of an organization into a unique system with a unified database that concerns how organizations gather, collect, store, access, summarize, interpret, and use business information. An ERP system integrates different Acknowledgement: This paper was partly granted by Ministry of Education, Science, and Technological Development, Republic Serbia, Project TR Miroslav Lutovac, professor, Faculty of Business, Singudunum University. mlutovac@singidunum.ac.rs. Dragan Manojlov, senior SAP manager, Management and Information Systems, Advanced Information Technology Consulting (AICON).

2 THE SUCCESSFUL METHODOLOGY FOR ERP IMPLEMENTATION 1839 components through the technical integration of software, hardware, and business processes. In a typical organization structure, an implementation cost of the ERP system consists of 15% software, 30% hardware, 40% systems integration, and 15% personnel (Malhotra & Temponi, 2010). Unfortunately, ERP systems are not successfully implemented in many companies. For example, in Indonesia, more than 80% of the companies implementing the ERP systems did not succeed in their implementations and more than 50% of the companies implementing the ERP systems in the world failed to gain the optimal return value. While in China, only 10% of the companies gained success. Some researchers show that 50% of the companies implementing the ERP systems failed to gain success (Dantes & Hasibuan, 2011). An ERP solution will provide no return, if users are unable to use it effectively. It is interesting that more than 40% of the medium-size companies have two or more ERP software packages, while more than 15% companies have three or more ERP packages. Based on the Aberdeen Group survey, 10% of the companies plan to replace strategies supported by an appropriate ERP system for the next year, while 15% of the companies plan to replace the existing solution in the next two years. Almost 25% of the companies are looking for a new ERP solution that will replace the existing one in the next three years. The main reason for the replacement of the existing ERP solution, in 50% cases, is a need for more functionality, since 40% are unhappy with the clumsy user interface and 35% need a standardized solution with international capabilities. There is a long list of companies that have problems in implementing ERP systems, such as the well-known and successful Dell computers, Apple computers, or Whirlpool (Shahin, Sadri, & Gazor, 2010). An inappropriate application and implementation of the ERP system can harm the performance of an organization. Some researchers report that the success rate of the ERP implementation is very low, and in some countries, the failure rate is up to 90%. Therefore, it is very important to find out a framework for the evaluation of ERP as managerial and organizational aspects rather than technical aspects (Manojlov & Lutovac, 2012a). Even more, aspects, such as managerial and organizational, can decrease the risk of failure in the implementation of the system in an organization. The ERP implementation methodology involves various processes and procedures, which constitute the conditions or means for formulating the actual implementation of ERP projects. The most famous ERP methodologies are developed by the biggest worldwide ERP systems, such as systems, applications, and products (SAPs), Oracle Financials, and PeopleSoft (Anand, 2007; Baloğlu, 2003; Kurtz, 2005). Too many ERP implementation projects are running out of time. In order to minimize the cost and risk, proper software manufactories, software resellers, implementation consultants, and system integrators should be chosen (Chofreh, Goni, & Jofreh, 2011; Wang, 2011). ERP methodology is essential in each ERP project. If a company insists on the deviation of standard ERP methodology, it could have a great impact on the whole implementation. In general, the ERP methodology is stipulated in the pre-sales phase of the ERP project. The progressive management in the company must push the best solution and choose the right methodology considering specifics in the project. The urgent task is to pass the legislation on data protection and all forms of misuse of IT during the conversion from legacy systems to a new ERP solution, in order to protect the freedoms, civil rights, and personal life (Lutovac & Manojlov, 2012). A successful implementation can be accomplished by avoiding software modification, taking integration seriously, and testing thoroughly. The standard software built in business processes, as the bases of organizational changes, should be used instead of software modifications, according to the company s existing

3 1840 THE SUCCESSFUL METHODOLOGY FOR ERP IMPLEMENTATION business models. The chosen software solution should be flexible with open interface based on the modern technology. The integration of the existing business intelligence (BI) systems, data warehouse (DW), customer relationship management (CRM) systems, human resource management systems (HRMS), financial management solutions (FMS), supply chain management (SCM) systems, enterprise performance management (EPM) software, and e-commerce solution is especially important for small to medium businesses (SMBs) (García, 2011). SAP ERP system is an ERP system that covers most of the world markets of information systems. SAP has developed an accelerated methodology, known as accelerated SAP (ASAP), and it will be analyzed in details in the second part of this paper. There are many positive and negative factors in each ERP implementation. The identification of essential factors to a successful implementation on the time is the key to a good implementation (Manojlov & Lutovac, 2012b). The best methodology must provide the corresponding tools for that. Implementation Methodologies SAP, Oracle Financial, and PeopleSoft ASAP Implementation Methodology Generally, there are two organized ways of implementing SAP: conventional method and organized method of implementation. The conventional method is known as SAP procedure model methodology and has been replaced by ASAP methodology lately (ASAP, 2012). However, an old SAP methodology is also in use today primarily because of the flexibility in providing the company with substantial revenues exceeding trillion dollars (Doane, 2007; Kale, 2000; Khan, 2002). SAP procedure model consists of the following stages: (1) Organizational and conceptual design; (2) Detailed design and customization of the system; (3) Preparation of production; (4) Support to production. Such a methodology requires a detailed design of the existing system, implemented existing functionality, and business processes. Considerable time is required to spend on the As-Is and To-Be analysis 1. Decision making is very slow and is based on a consensus, which requires time to achieve. The negative sides of this approach are as follows: (1) Given that this is the analysis of the existing functionality, a SAP implementation using SAP procedure model often becomes a mirror of the existing implementation. In other words, it is recommended not to get the significant added value of such an ERP system implementation; (2) The company implementation is used as the basis of the existing business processes; (3) The company does not use SAP best practice; (4) The long implementation period as the phases of the analysis and conceptual design is often prolonged. In order to keep costs under control, the ASAP methodology is introduced, which significantly accelerates the deployment and ends at the time ordered by the project plan. While the conventional method requires a 1 As-Is and To-Be Analysis is the term given to producing flowcharts and process maps that depict the current situation and then go on to develop the future presentation. The As-Is is a detailed presentation of the process as it is performed today. It collects data and highlights opportunities for improvements. The To-Be analysis can either be a new process addressing the problems from the AS-IS analysis or a completely new process design that takes into account information from the AS-IS analysis.

4 THE SUCCESSFUL METHODOLOGY FOR ERP IMPLEMENTATION 1841 number of years, the ASAP implementation methodology can be implemented in a year. The ASAP methodology provides a proved, comprehensive, rich, and operationally-feasible method for managing an implementation of the project. ASAP covers the implementation, upgrade, strategic studies, and more. Some of the key tools that support the methodology include: SAP solution composer; SAP roadmap composer; and SAP solution manager. Testing software from SAP during 2011 implementation showed that over 30% of the projects were considered to have failed, because they lacked an effective project planning. While on the other hand, less than 10% of the projects were rated as failed due to technological reasons. The main features of this methodology are: (1) Usage of predefined templates (solution map); (2) Question and answer (Q&A) database of questionnaires; (3) Diagram explorer model of the process; (4) The use of auxiliary, prepared draft documents, spreadsheets; and presentation of the implementation; (5) Intensive user involvement in the implementation process. Roadmap defines the phase of implementation of SAP ERP systems that are supported by a comprehensive plan. The speed of implementation is supported by numerous tools, models, examples, and reference facilities that provide a complete structural development of all jobs that follow the accession of resources respectively (Yilmaz & Ozcan, 2011). Each ASAP process is supported with a comprehensive set of tools. The tools contained within the ASAP products provide continuous education and address current issues, problems, and requests. Using the ASAP methodology supports tools and features in SAP ERP implementation phase and significantly reduces the total cost of the project reaching the indicated deadline. The quality of the work performed is at a high level, while the risk of failure is minimized. ASAP as a methodology was launched in 1996, in order to accelerate the implementation and meet the world market ERP systems in the domain of middle-sized companies with more than 2.5 billion US dollars a year. ASAP has brought a change in the domain of SAP ERP systems, focusing on the implementation of the methodology rather than on the software. ASAP is a methodology that supports project management, team members, business process consultants, external consultants, and technical people. What can ASAP do? ASAP is designed to standardize the implementation of SAP. In order to reduce the cost of quality (COQ), it is important to standardize all implementation steps (Tsai, Chang, Lin, & Lee, 2012). Anyhow, it initiates a straight implementation of SAP ERP systems. The ASAP methodology is characterized by the following: (1) Optimizes time, quality, and resources; (2) Forces the best business practices; (3) Delivers the process-oriented project folder (ASAP roadmap), which describes the incremental phase; (4) Defines the terms and costs of the implementation; (5) Provides the processes, tools, training, and services; (6) Provides detailed help through the various stages of implementation; (7) Provides appropriate tools for the trade-off between implementation costs and time required for accomplishing favorite quality; (8) Check-list, technical questionnaires, and manuals; (9) Supports for a continuous improvement in implementation.

5 1842 THE SUCCESSFUL METHODOLOGY FOR ERP IMPLEMENTATION How is ASAP implemented? The client who implements the ERP system does not usually have the internal expertise necessary for the implementation of complex software. Thus, the client engages in an external consulting company to actively lead and participate in the implementation of the ERP project. SAP recommends choosing ASAP-certified partners in the SAP implementation project. The consulting company becomes a partner of ASAP, if at least 70% of its staff of consultants have completed the training of ASAP and are completely familiar with the ASAP methodology. Oracle Implementation Methodology Oracle Financials uses Oracle s application implementation methodology (AIM) as a management model. AIM incorporates two phases. Firstly, it is a methodology showing what tasks are required, in what order they should be completed, and what resources are required. Secondly, it provides deliverable templates for all tasks that require them. Hence, the hybrid of a methodology with a deliverable template tool makes AIM a powerful product. The biggest disadvantage of the AIM methodology is that it can be very complicated. Complexity means that the AIM methodology has plenty of deliverables, which can be more than 225. The large time frame of the project phase can be a significant disadvantage of this methodology. AIM is supposed to be used by experienced project managers, who pick and choose the tasks they require for each project. Most of the consulting companies have fine-tuned and took a tailored approach for the AIM methodology, based on their standard implementation practices. However, for new companies that are starting with the implementation and the benefits expected in a short time, this may be unacceptable. AIM defines business needs at the beginning of the project and maintains their visibility throughout the implementation. It defines internal, external, and time-sensitive business events and maps each event to the responding business and system processes. Using this method, the client gains an accurate understanding of the business requirements that need to be focused on during the course of the implementation. But the purpose of implementing an ERP is to use standard business models and reduce the large number of procedures, instead of using reinvent business models through implementing the existing processes in software. The processes in AIM represent a related set of objectives, resource skill requirements, inputs, and deliverable outputs. A task can belong to only one process. Project team members are usually assigned to a process, according to their specialization and background. A brief description of the AIM processes is given as follows: (1) The definition of business requirements. It defines the business needs that must be met by the implementation project. Business processes should be documented by identifying business events and describing the steps that respond to the corresponding events; (2) The mapping of business requirements. It compares the business requirements with the standard application software functionality and identifies gaps that must be addressed to fully meet business needs. As gaps between requirements and functionality emerge, they are resolved by documenting workarounds, alternative solutions, and application extensions or by changing the underlying business process. The business process should be changed to fulfill requirements for changes in a business, not just to overcome the inconsistency of the standardized software; (3) Application and technical architecture. During this phase, information system architecture is designed in such a way to reflect a business vision. Using the business and information system requirements, this process

6 THE SUCCESSFUL METHODOLOGY FOR ERP IMPLEMENTATION 1843 facilitates the development of a plan for deploying and configuring the hardware required for a successful implementation; (4) Module design and build. They produce custom software solutions to gaps in functionality identified during business requirements mapping. Custom software solutions include program modules that must be designed, built, and tested before they are incorporated into the ERP system; (5) Data conversion. It defines the tasks and deliverables required to convert the legacy data to the Oracle applications tables. The first step of this process explicitly defines the business objects that are required for the conversion and the legacy source systems that store these objects. The converted data may be needed for system testing, training, and acceptance testing for production; (6) Documentation begins with materials created early in the project. Using detailed documents from the project, the writing staffs develop user and technical materials that are tailored to the implementation; (7) Business system testing focuses on linking test requirements back to business requirements and securing project resources needed for testing. It supports utilizing common test information including data profiles to promote testing co-ordination and minimize duplication of test preparation and execution effort; (8) Performance testing enables customers to define, build, and execute a performance test. An aim of the performance test is to make a decision whether the performance is acceptable for business or not. The tactical or strategic changes could be proposed, in order to address the performance quality shortfall. Performance testing is closely related to the application and technical architecture. They are interdependent; (9) User training. Training prepares both users and administrators to assume the tasks of running the new application system. It includes the development of materials and methods as well as administration. Instructors and courseware developers orient their materials towards roles and jobs instead of application modules; (10) Production migration. Production migration moves the company, system, and people to the new enterprise system. Following the production cutover, production migration monitors and refines the production system and plans for the future. The production migration process encompasses a transition to production readiness, production cutover, and post-production support. PeopleSoft Implementation Methodology PeopleSoft uses its own methodology consisting of the following phases: (1) Project planning: the planning of the engagement to the task level based upon the current information; (2) Analysis and design: Gather additional data, in order to prepare preliminary designs to meet the desired results; (3) Configuration and programming: configuration of the application to process in such a manner to meet expectations using best practices; (4) Testing: test the functionality of the configured system and the operational readiness; (5) Transition: coordinate and inform all organizations of the solution; (6) Post production: make appropriate adjustments and fine-tune the solution. PeopleSoft methodology practically fits the AIM methodology, since the Oracle acquisition of PeopleSoft was completed in Until 2005, PeopleSoft was the dominant ERP in South and North America. How Does the Methodology Affect the Success of Implementation? There are several factors to consider, when selecting the methodology used for the implementation. Some of the factors are external to impose some strict procedures and some are internal.

7 1844 THE SUCCESSFUL METHODOLOGY FOR ERP IMPLEMENTATION External factors may include the following: (1) Invitation to tender a public sector procurement information system. As part of the tender, there is a functional specification of the future information system. Functional specification defines a list of all functionalities needed to implement the ERP system in the future. During an initial preparation of functional specifications, the potential consulting firm does not know the functionalities (basic and advanced) that are built into the logic of a particular ERP system. Functional specification, in most cases, is an analysis of the existing processes and does not take into consideration specifics of an ERP system. Therefore, there is a large discrepancy, if strictly adheres to the functional specification that represents a major obstacle to a successful implementation during the implementation. In this case, the recommendation is to use the SAP procedure model implementation as the only solution for the successful implementation of the company; (2) Legislative requirements. Each brand name ERP system (SAP or Oracle Financials) has embedded the localization part. Localization is the set of processes/reports, which the state has prescribed. If it is not financially approved due to the same reasons (a few of clients, the industry line, etc.), the central management of an ERP system does not decide to make the localization set for a given business process/report that is required of a state of the company. In this case, the consulting company can do extensive editing code (programming) and therefore, the deviation from the ASAP methodology offers the best solutions and shortens the implementation time; (3) The turbulent market environment. Continuous changes in business processes caused by market factors consequently impose a change on the information system. Taking the company X for example, the sale of product A, which generated 65% of income, stopped, but there was a niche market to sell the product B, which was obtained by reprocessing the product A. In this specific case, it was necessary to implement new business processes for the transfer of goods under an operating system and a new business process in the production module. However, changes imposed by the market are often unpredictable. If companies want to be competitive, it is imperative that they must follow and incorporate business processes in the information system. Internal factors may include the following: (1) Companies regressive policies defined by the non-active and sluggish top management of the company. If top management does not want changes in business processes due to various factors (Profit is still a big risk, if something changes; there is no interest to participate), the risk of failure of implementation is very high; (2) The project team has no motivation to participate in the project. Often, employees in a company are unhappy with the current working conditions and have no motivation to spend even more time by participating in the implementation of ERP solutions. In this case, a consulting company recommends two solutions: (a) The company should hire new graduates, who are exempt from the burden of outdated business processes and are ready to prove the new environment; (b) The management of a company should create the rewarding model that motivates employees to participate in the ERP project. Some of the mentioned factors, as turbulent market conditions, are unavoidable, and the client and consulting company have no effect on them. Practically, the recommendation is that the company and the management in the company in particular must pay attention to the braking factors and eliminate them or at least minimize them. That would lead to a successful implementation of an ERP system. Anyhow, the progressive management of the company has to bring a huge influence on implementation, in order to maximize the implementation and consequently improve business processes.

8 THE SUCCESSFUL METHODOLOGY FOR ERP IMPLEMENTATION 1845 The ASAP methodology also has implementation costs. There are no two identical SAP implementations, because there are many variables included, such as company size, number of divisions, project scope, approach, company culture, etc.. Therefore, it is very difficult to measure implementation costs. However, Aberdeen Group made a case study in 2010 based on their SAP implementation using the ASAP methodology. This study determined that implementation costs at these sites could be broken down as follows: (1) Consulting fees: 36%; (2) In-house labor: 21%; (3) License costs: 20%; (4) Training fees: 6%; (5) Hardware costs: 17%. The main difference is that consulting fees decreased the overall cost of the project compared with the congenial methodology, while a consulting company spends about 50% project money. Now, ASAP is established as a standard SAP methodology. A very large pool of experts comprising more than 140,000 consultants worldwide have been trained in this methodology (ASAP, 2012). Conventional VS. Progressive Implementation Methodology of SAP ERP Solutions Like all the other methodologies, there are reasons for the pros and cons of using a certain methodology. Table 1 compares the characteristics of ASAP and SAP procedure model s implementation methodology. Table 1 Characteristics of ASAP and Conventional Methodology Characteristic ASAP Conventional method Time Fast Slow Reengineering of the business Time-consuming due to new processes Very fast, because existing processes are processes implemented Approach Fast, without a deeper analysis Based on a detailed analysis and consensus Implementation Focused and narrow Comprehensive Upgrade Less testing is required, since minimal More testing is required due to the extensive code changes are implemented code modifications Cost Minimal Very expensive Advanced business application Minimal Extensive, due to excessive custom requirements programming (ABAP) development Number of consultants Relatively few are required Large teams of experts Employee turnover Low, due to less knowledge during the High, as extensive knowledge gained can be implementation leveraged for a better job Knowledge transfer for employees Low, since a project is rushed and a High, since features are configured gradually consultant allocates insufficient time with the employee participation The progressive company management always prefers to accept new business processes based on the SAP best practice. In this manner, they can avoid fierce arguments for the ERP implementation and consequently vastly reduce the blueprint phase of businesses. When best practices are adopted, configuration is also reduced, since the best practice processes are already configured. Table 2 displays the standard cost, SAP procedure model, and accelerated costs. AIM Oracle Financials and PeopleSoft s methodologies are considered as conventional methodologies due to their standardization and long existence.

9 1846 THE SUCCESSFUL METHODOLOGY FOR ERP IMPLEMENTATION Table 2 Cost Comparison of ASAP and Conventional Methodology Phase Standard cost Accelerated cost Saving Project preparation $50,000 $100,000 -$50,000 Blueprinting $125,000 $50,000 $75,000 Realization $175,000 $80,000 $95,000 Final preparation $125,000 $125,000 $0 Go-live $25,000 $25,000 $0 Total $500,000 $380,000 $120,000 Audit of ASAP Methodology There are two ways of control for a right implementation of the ASAP methodology. The first one is during the implementation and the second one is postponed and performed one or two years from the moment of go-live of the SAP implementation. The first way of control is considered as quality assurance (QA) control, and it happens when the top management of a company realizes the importance of adding QA to the project, in order to control critical points of the ASAP implementation. QA is responsible for the control of consultants work and the proposition and implementation of new/better solutions for specific issues. Normally, QA is a third party person/company on the project and does not have any connection with a consulting or client company. The second way of control is the audit of the SAP methodology. Generally, the audit of the ASAP methodology is done after one or two years from the moment of go-live of the SAP implementation. In most of the cases, the audit of the ASAP methodology is part of the audit of the SAP implementation. Anyhow, there are several points accounting for the failure of the ASAP methodology: (1) Initial project planning in the preparation phase of a project. Participants on the projects heavily rely on initial project planning, in order to plan and utilize their time. On the other hand, initial project planning is not exact, due to the fact that there may be unexpected factors on the continuation of the project; (2) Organizational change management and the definition of the business organization structures in the business blue print (BBP) phase. New information systems always bring new structure and new ways of thinking, which could be a breaking factor for the vanilla implementation of the ASAP methodology; (3) The role of the project management in the realization phase. The purpose of the project management in the realization phase is to establish a cycle of project management activities to ensure that the implementation of the project is on schedule; (4) Cutover activities in the final preparation phase. Cutover activities are activities needed for a migration from an old system to a new system. The matching between the two systems (also called as interfaces) is always critical, because there is no identical system all over the world. Conclusions In order to gain the optimal return value and success, companies should carefully select the methodology, on which the ERP system is based, because an inappropriate application and implementation of the ERP can harm the performance of an organization. The fast implementation and short return on investment in the ERP can be beneficial, if external consultant companies and companies project managers stick to plans and budgets, do the right things, and avoid traps. Instead of maintaining the previous business processes, it is more

10 THE SUCCESSFUL METHODOLOGY FOR ERP IMPLEMENTATION 1847 preferable to use the standardized software with built-in business processes as the bases for organizational changes and the reduction of number of different business procedures. New business processes are needed, in order to respond to market environment and continuous challenges from competitors, and that should not be constrained by the ERP system. A chosen solution should be flexible with open architecture and a simple user interface. The ERP solutions of the new era will be simplified, in order to be more accessible and easier to use, probably based on the cloud computing and agile methodology. Security of personal date should be one of the first priorities in upgrading and integrating IT systems, and the data about customers and internal procedures cannot be lost. The top management of the company must participate as a control factor in each phase of an implementation and provide appropriate conditions for the ERP implementation. Balanced interactions between a consulting company and the top management of a company lead to the optimizing of the ERP implementation. References Anand, S. (2007). Oracle s application implementation methodology (AIM). Retrieved from ASAP. (2012). Take your place among the best in the business. Retrieved from Baloğlu, A. (2003). Implementing SAP R/3 in 21st century Methodology and cases studies (Marmara University, Turkey). Retrieved from Chofreh, A. G., Goni, F. A., & Jofreh, M. G. (2011). Enterprise resource planning (ERP) implementation process: Project management perspective. Retrieved from Dantes, G. R., & Hasibuan, Z. A. (2011). Comparison of ERP implementation process of two organizations: An exploratory research. Paper presented at The International Conference on Social Science and Humanity IPEDR, Vol. 5, V1 295-V1 299, IACSIT Press, Singapore. Doane, M. (2007). The new SAP blue book. London: Performance Monitor Press. García, J. (2011). Business intelligence: A buyer s guide. Technology Evaluation Centers. Kale, V. (2000). Implementing SAP R/3: The guide for business and technology managers. Indianapolis: Sams Publishing. Khan, A. (2002). Implementing SAP with an ASAP methodology. Lincoln: iuniverse. Kurtz, D. (2005). PeopleSoft for the Oracle DBA. New York, NY: Springer-Verlag. Lutovac, M., & Manojlov, D. (2012). Impact of ERP consulting companies in surveillance of personal and business data in e-commerce. 19th International Conference on Technology, Culture, and Development, Tivat, Montenegro, August 28-30, Malhotra, R., & Temponi, C. (2010). Critical decisions for ERP integration: Small business issue. International Journal of Information Management, 30(1), doi: /j.ijinfomgt Manojlov, D., & Lutovac, M. (2012a). Enterprise resource planning systems and legacy systems from manager perspective. May Conference on Strategic Management, Bor, Serbia, Manojlov, D., & Lutovac, M. (2012b). Impact of methodology in the success of enterprise resource planning (ERP) implementation. Conference SymOrg, Zlatibor, Serbia, Shahin, A., Sadri, S., & Gazor, R. (2010). Evaluating the application of learning requirements planning model in the ERP project of Esfahan steel company. International Journal of Business and Management, 5(2), Tsai, W. H., Chang, J. C., Lin, S. J., & Lee, Y. F. (2012). Activity-based costing approach to measuring the COQ of ERP implementation services in an ERP consulting company. Business and Information 2012, Proceedings of International Conference on Business and Information, Sapporo, Japan, C1015-C1024. Wang, M. (2011). Integrating SAP to information systems curriculum: Design and delivery. Information Systems Education Journal, 9(5), Yilmaz, Y., & Ozcan, G. (2011). Implementing ERP systems with accelerated ERP more efficient and quickly A best practice. Journal of Systems Integration, 2(3),