Adoption of Enterprise Resource Planning System in IFRS Conversion: Evidence from Türkiye

İngilizce (OpenAlex)

The purpose of this study is to determine the primary factors that influence the decision to implement an ERP system in the IFRS conversion in Borsa Istanbul or largest 500 Turkish industrial firms. We propose a modified version of the technology, organization and environment model. The data obtained from 324 participants was analyzed using the SmartPLS program. The results demonstrate that coordination improvements, relative advantage, compatibility and top management support have a positive and significant impact on the adoption of ERP systems in IFRS conversion, while complexity has a negative and significant impact.