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Higher education institutions in emerging economies face increasing pressure to modernize financial reporting through Enterprise Resource Planning (ERP) systems, yet the organizational and technical drivers of implementation complexity remain underexplored. This mixed-methods study examines ERP implementation complexity across nine Ghanaian universities, integrating quantitative and qualitative insights. Data from 100 ERP users in Finance, Procurement, Accounting/Audit, and IT departments were analyzed using Partial Least Squares Structural Equation Modeling to assess the influence of Financial Report Structure, Efficiency, Accuracy, and User Satisfaction on implementation complexity. Results show that Financial Report Structure (β = 0.312, p = .005), Efficiency (β = 0.284, p = .015), and User Satisfaction (β = 0.398, p < .001) significantly predict complexity, while Accuracy (β = 0.091, p = .263) does not. The model explains 52 percent of variance (R2 = .52) with strong predictive relevance (Q2 = .41). Qualitative interviews highlighted key contextual barriers, including ICT skill gaps, organizational resistance, and cross-functional integration challenges, underscoring ERP implementation as a socio-technical transformation rather than a purely technical project. The study recommends integrated capacity-building, user-centered strategies, and standardized reporting frameworks to reduce complexity. By framing ERP deployment as an organizational transformation, universities can better manage challenges and realize sustainable benefits. Findings contribute to understanding digital transformation in higher education finance and provide a foundation for ERP research in resource-constrained contexts.
Anomah et al. (Wed,) studied this question.