Upload
others
View
1
Download
0
Embed Size (px)
Citation preview
http://www.iaeme.com/IJCIET/index.asp 451 [email protected]
International Journal of Civil Engineering and Technology (IJCIET)
Volume 8, Issue 12, December 2017, pp. 451–464, Article ID: IJCIET_08_12_052
Available online at http://http://www.iaeme.com/ijciet/issues.asp?JType=IJCIET&VType=8&IType=12
ISSN Print: 0976-6308 and ISSN Online: 0976-6316
© IAEME Publication Scopus Indexed
A STUDY ON POST IMPLEMENTATION
BENEFITS OF ERP IN MANUFACTURING
Dr. D. Rajasekar
Professor, AMET Business School, AMET University, Chennai, India
Dr. R. Suresh
Associate Professor, Department of Management Studies,
Sri Sai Ram Engineering College, Chennai, India
ABSTRACT
This study examines the benefits during the post-implementation stage of ERP in a
manufacturing firm ,it also identifies the area where benefits are occurred The present
study mainly employs interview with experts from the organization ,who are working
in the respective functionality. By knowing the benefits after ERP implementation. The
time saved, the Man hours saved and the cost of Man hours saved by the organization
are found out .This study may useful to benchmark the process ,cost and time saved
during the execution of similar type of enterprise solution projects.
Key words: ERP; ERP Implementation; Post-implementation, Man hours, Benchmark.
Cite this Article: Dr. D. Rajasekar and Dr. R. Suresh, A Study on Post
Implementation Benefits of ERP in Manufacturing. International Journal of Civil
Engineering and Technology, 8(12), 2017, pp. 451-464.
http://www.iaeme.com/IJCIET/issues.asp?JType=IJCIET&VType=8&IType=12
1. INTRODUCTION
ERPs are designed to manage organizational resources in an integrated manner. The primary
benefits that are expected to result from their implementation are closely related to the level of
integration that is promoted across functions in an enterprise. The professional literature has
been proactive in determining the types of benefits that companies might anticipate from their
ERP systems and to what extent organizations had actually attained those benefits on a post-
implementation basis. Expectations for improved business performance after adoption may
result from both operational and strategic benefits. The most significant intangible benefits
related to internal integration, improved information and processes, and improved customer
service, while tangible benefits related to cost efficiencies in inventory, personnel,
procurement and the time needed to close books, as well as improvements in productivity,
cash/order management, and overall profitability. In assessing the extent to which they had
actually attained those benefits, however, on a post-implementation basis, it was evident that
they were not able to improve profitability or lower personnel, inventories, or system
maintenance costs as much as they had hoped. On the other hand, industries noted better-than-
expected results in overall productivity and in order-management cycle time, as well as
Dr. D. Rajasekar and Dr. R. Suresh
http://www.iaeme.com/IJCIET/index.asp 452 [email protected]
procurement, on-time delivery, and the ability to close financial cycles. Likewise, in the
Conference Board study responding companies reported anticipating similar types of tangible
and intangible benefits, although it was evident that the realization of those benefits required
more time than expect.
2. OBJECTIVES
Being a post implementation study of ERP products, the study was conducted in
Manufacturing industry after a minimum of 18 months from the date of ERP implementation,
the following two objectives are taken into consideration
To compare the program benefits to the cost.
To measure the intangibles.
This study is a survey of benefits realized in various ERP implementations in same or
similar type of industry .The other important idea of this study is to see only the benefits
derived from ERP in different functional areas.
3. REVIEW OF LITERATURE
Alkhaffaf, Maha and Aldalahmeh, Mahmood. (2016) The investigation went for examining
the effect of Enterprise Resources Planning (ERP) framework viability on accomplishing
better authoritative execution in the Hashemite establishment for human advancement by
breaking down the adequacy measurements of ERP framework (Information quality, System
quality, User fulfillment). The examination found a critical connection between viability of
ERP and their consolidated effect on hierarchical execution
Galy, Edith and Sauceda, Mary. (2014) examine gives exact confirmation to help to a
circumstances and end results relationship of administrative activities to money related
execution in a post-ERP usage organize. Senior data frameworks chiefs uncover the situation
giving a depiction reference amid that day and age. Budgetary figures were gathered for firms
who were coordinated to our study instrument. Relapse investigation builds up that expanded
mechanical capability influences net deals; associations with outside specialists influence
profit, return-on-resources and rate of profitability; top administration bolster influences net
deals and net salary; long-run arranging contrarily influences income; and sharing of data
between divisions
Samwel Matende (2013) recognizes the presentation of a data framework, for example,
Enterprise Resource Planning (ERP) framework in an association carries with it changes on
how clients function. An ERP framework cuts over the diverse useful units of an association
and along these lines if not legitimately oversaw amid its usage may prompt protection from
the clients. The distinctive surges of research on ERP frameworks have mostly been on ERP
appropriation, achievement estimation, and basic achievement factors (CSFs). There is a
scarcity of concentrates on client interest and the commitment of clients towards the fruitful
execution of ERP frameworks. This paper audits writing on ERP execution with a point of
building a case for including clients in this usage
Kamal Khanna (2012) recognizes, ERP usage has developed certain years back yet at the
same time the businesses falter to convey it in their structure since it is obviously a many-
sided undertaking. The faltering will itself brings about the mission of fruitful usage to go
futile. It ended up plainly trying for some, businesses to send ERP in their ventures the same
number of reports of finish and fractional disappointments illuminated the execution of ERP
programming bundles as a hard-hitting assignment. The prospect can be set for the fruitful
A Study on Post Implementation Benefits of ERP in Manufacturing
http://www.iaeme.com/IJCIET/index.asp 453 [email protected]
execution of an ERP framework by controlling a limiting the real business dangers at the
preparatory stage by choosing the proper procedure that decides how the ERP framework
ought to be sent. These techniques concentrate on the best way to change over from the old
inheritance framework to new ERP framework in a productive way.
Eli Hustad (2011) distinguishes on ERP post-execution issues in Small-and-Medium-
Sized Enterprises(SMEs).We led a contextual investigation in a little Norwegian retail
organization. We contemplated the endeavor in the period subsequent to running live with
their new ERP framework. Certain difficulties were watched, for example, security dangers as
a result of erroneous setup of the framework, troubles with operational issues, for example,
sending solicitations and getting deals reports, off base stock, inadequate preparing course of
action, workarounds, clashing impetuses among client, affiliate and expert. There were human
outcomes for end clients since the execution of the framework caused worry among a portion
of the workers. This investigation has suggestions for different SMEs intending to actualize
ERP frameworks.
Akkermans.H and K Van Helden (2002) distinguishes ERP usage are perplexing
endeavors. Late research has given us conceivable basic achievement factors (CSFs) for such
usage. This article portrays how one rundown of CSFs (Somers &Nelson, 2001) was utilized
to dissect and clarify venture execution in one ERP usage in the flight business. In this
specific case, poor undertaking execution prompted a genuine venture emergency yet this
circumstance was pivoted into a win. The inversion in execution after the undertaking
emergency was caused by significant changes in demeanors with a large portion of the
partners included, for example, top administration, venture administration, and task champion
and programming merchant.
Mabert, V.M.& et al., (2000) distinguishes in the course of recent years, a great many
organizations around the globe have actualized undertaking asset arranging (ERP)
frameworks. Actualizing an ERP framework is by and large a considerable test, with a regular
ERP usage taking somewhere in the range of one to five years. This paper experimentally
researches and distinguishes enter contrasts in the methodologies utilized by organizations
that dealt with their usage on time as well as on/under-spending plan versus the ones that did
not utilizing information gathered through a review of US producing organizations that have
actualized ERP frameworks. The outcomes demonstrate that a wide range of elements running
from pre-usage intending to framework setup impact execution, which directors ought to be
touchy about while actualizing real frameworks like ERP.
Dr. D. Rajasekar and Dr. R. Suresh
http://www.iaeme.com/IJCIET/index.asp 454 [email protected]
4. ANALYSIS AND DISCUSSIONS
4.1. Process Flow Diagram
Figure 1 Material Management
A Study on Post Implementation Benefits of ERP in Manufacturing
http://www.iaeme.com/IJCIET/index.asp 455 [email protected]
Figure 2 Operations
Dr. D. Rajasekar and Dr. R. Suresh
http://www.iaeme.com/IJCIET/index.asp 456 [email protected]
4.2. ERP Benefits Comparision
Figure 3 Bills Payable – Direct Material Accounting Process
The time saved in bills payable – Direct material accounting process is 1300 Mins. / Day.
Matching of Bills
Accounting of bills & D/N
Pay list preparation for payment
Cheque preparation by cash & bank section
Despatch of cheque to suppliers
60 Mins / Day
1260 Mins / Day
10 Mins / Day
30 Mins / Day
60 Mins / Day
Start
End
Run MRRL transaction
Monitor updations
Run automatic payment program
Print cheque & payment advice
Despatch of cheque to suppliers
End
Start
10 Mins / Day
10 Mins / Day
10 Mins / Day
30 Mins / Day
60 Mins / Day
Before ERP: After ERP:
Total Processing time 1420 Mins / Day
Total Processing Time 120 Mins / Day
A Study on Post Implementation Benefits of ERP in Manufacturing
http://www.iaeme.com/IJCIET/index.asp 457 [email protected]
4.3. Accounts Payable
Evaluated receipt settlement (ERS)
Figure 4 Accounts Payable
Before ERP the process has the following,
Total DM GRNs is 12000 per month.
Average bill matching time is 40 sec / bill.
Total Man hours is 142 per month.
After ERP:
Total DM GRNs is 12000 per month.
Average bill matching time is Nil.
Total Man hours is 34 per month.
The total Man-hours saved in this process is 108 per month; the total cost saved is
Rs.14040.
Receive bill
Sort / file bill
Enter bill
Match / Approve bill
Pass debit / Credit note
Finalise batch
Annexe bills With payment Advice for Bill pad verification
Before ERP: After ERP:
Receive bill
Sort / file bill
Run MRRL
Verify with Bill filing report
Dr. D. Rajasekar and Dr. R. Suresh
http://www.iaeme.com/IJCIET/index.asp 458 [email protected]
4.4. Process for Releasing Delivery Schedules
Figure 5 Process For Releasing Delivery Schedules
The benefits of this process are
Lead-time reduced from 24 hours to 8 hours, this saved 16 hours.
Planning frequency reduced from monthly to weekly.
Monthly production plan
Receive monthly production plan from EVP office & update
Delivery schedule calculation - Sybase
Add spares requirement (MIW)
Check whether is there pending stock updation due to RT / segregation
Check whether any variation on the consumption data due to ECN implementation in between the month
Check whether we have “Q” and “D” problem with one source and correct if required
Update delivery schedule in sybase
Print delivery schedule in sybase
Check and sign schedule
Audit and sign schedule (unit Head)
Fax / courier schedule to supplier
End
Receive weekly production plan from VP(O) and update
Weekly MRP run
System generated delivery schedules
Correct schedules in case Q & D problems
Transmit delivery schedule to suppliers through e-mail and WEB
Weekly plan
End
Before ERP: After ERP:
A Study on Post Implementation Benefits of ERP in Manufacturing
http://www.iaeme.com/IJCIET/index.asp 459 [email protected]
4.5. Material Management
Table 1 Material Procurement
Area Of
Action
Before ERP After ERP Benefits Realized Savings
Details From To
Material
Planning
Monthly Delivery
Schedule with weekly
Time buckets
Weekly Delivery
Schedule release
with daily time
buckets
Time spent for
schedule
verification &
correction
Day/Date of
schedule
release Time
spent to
communicate
schedule to
supplier
Inventory turn
over ratio
24
Hrs/
Mont
h
4 Hrs/
Month
20 Hrs./
Month
WIP and Sub-contract
stock not considered
Considered for
planning
Not
Fixed
Released
every
Sunday
Delivery schedule
communication to
vendors through hard
copy
Automated e-
mail and
published in
WEB
4 Hrs
Nil
4 Hrs
Cost Tracking
Effect of cost on, Share
of Business planned Vs
actual, done manually.
Share of
Business
variance report
available on-line
Information
lead time
reduction
6
Days
On Line
6 Days
Communicati
on
to Vendors
2 bin schedules manual
fax transaction
Automated
through e-mail
& published in
WEB
Time spent for
communicatio
n
4
Hrs./
Day
30 Min /
Day
3 Hrs. 30
Min / Day
Goods receipt &
acceptance status once
a month
Available on line
in the WEB
Faster
communicatio
n
one
mont
h
after
suppl
y
Instantaneou
s
1 Month
Quality Deviations
communicated through
manual fax
Schedule Vs Supply
report
SPC data hard copy
sent every month
Quality Rating
communicated through
hard copies
Line
Stoppage
prevention
Schedule Vs supply
measurement done
manually
On line data
available
Information
lead time
reduction
1 Day
On line
1 Day
Alert to vendors sent
manually
System
generated alert
letter
Time
compression
2 Hrs. 5 Min. 1 Hrs. 55
Min.
In Material Planning:
The time saved for the delivery schedule is 20 Hrs / Month.
The time saved for communicating to vendors is 4 Hrs.
In cost tracking the information lead-time has reduced by 6 Days.
In communication to vendors the time spent has reduced by 3 Hrs. 30 Mins. / Day.
In Line Stoppage Prevention:
Information lead-time has reduced by 1 Day.
The alert to vendors has reduced by 1 Hr. 55 Mins.
Dr. D. Rajasekar and Dr. R. Suresh
http://www.iaeme.com/IJCIET/index.asp 460 [email protected]
4.6. Stores Management
Table 2 Stores
Area Of Action Before ERP After ERP Benefits Realized Savings
Details From To
Productivity
Improvement
Two stages at
Goods receipt
process – GER
& GRN
GER stage
eliminated
Number
of goods
receipt
document
created
1000 /
Day
1800 / Day 800 / Day
After goods
acceptance, stock
updating done
Stock get
updated on
goods
acceptance
Number of
entries reduced
45000 /
Month
45000 /
Month
At material
issue, there were
two stages –
request & issue
Request Stage
eliminated
Number of
entries reduced
2000
entries /
Day
2000
entries /
Day
Materials
received on
hourly
frequency
received at unit
stores
Hourly items are
received directly
at super Market
Number of
entries reduced
10000 /
month
10000 /
month
Data from
supplier’s
invoice entered
manually to
create GER
Supplier’s
invoices are bar
coded
Number of
suppliers with
bar coded
invoice
50
50
In Productivity Improvement:
The number of entries reduced by 55000 / month
The goods receipt has increased by 800 / Day.
4.7. Operations
Table 3 Supply Products of Required quantity
Area Of
Action
Before ERP After ERP Benefits Realized Saving
s Details Fro
m
To
Vehicle
delivery
performance
Meeting the model
requirement
weekly.
Color requirement
monthly.
Planning
methodology
Manual.
Model requirement
Daily.
Color requirement
Weekly.
Planning
methodology
system driven
Delivery
performance
of Model /
color
improved
80 %
97 %
17 %
Capacity
evaluation
Manual System driven
based on routing
sheet data
Lead Time
reduced
4
Days
0.5
Day
3.5
Days
A Study on Post Implementation Benefits of ERP in Manufacturing
http://www.iaeme.com/IJCIET/index.asp 461 [email protected]
Table 4 Supply Products of Required Quality
Area Of Action
Before ERP After ERP Benefits Realized Savings
Details Fro
m
To
Vehicle direct
pass tracking
Manual reports
– Monthly
System data
– Daily
Aids daily
PDCA Vehicle
direct pass
improved.
78 %
94 %
16 %
Table 5 Control Cost
Area Of
Action
Before ERP After ERP Benefits Realized Savings
Details From To
Obsolete parts
tracking
Manual
tracking –
Multiple BOM
System
tracking –
Single BOM
Aids salvaging
& prevention
Regular use
Tools
procurement
Replenishment
through manual
purchase
requisitions
MRP triggered
procurement
schedules
based on re-
order level.
Average
Inventory
reduction
(plant I & II)
194
Lakhs
11
8
La
khs
76 Lakhs
In operation
The delivery performance of vehicle has improved by 17 %.
The Capacity evaluation lead-time has reduced by 3.5 Days.
Vehicle direct pass improved by 16 %.
In cost control 76 Lakhs has been saved.
4.8. Sales and Marketing
Table 6 Sales And Marketing
Area Of
Action
Before ERP After ERP Benefits Realized Savings
Details From To
Sales &
Operation
planning
Monthly planning
cycle
Weekly planning
cycle
Improved
warehouse booking
service level.
80 %
94 %
14 %
No right sizing of
finish goods
inventory
Inventory stock
norms set and
inventory right
sizing
Improve overall
inventory turnover
ratio for finish
goods
23
32
9
Vehicle
Distribution
Manual operation
and audit
Automated –
distribution
resources planning
Stock availability at
area warehouse.
79 %
90 %
11 %
No ABC analysis ABC analysis,
SKU
rationalization
Focus on A class
model. Improved
vehicle stock
availability
79 %
95 %
16 %
Vehicle Supply
– Dealer
Place order and
tracking on Website
Place order and
tracking on
Website
Communication
cost saving,
transparency
in operation
20 %
20 %
Warehouse can
push stock over and
above dealer’s
Dealer places order
on web, warehouse
has to service only
Improved sales
order service level.
94 %
94 %
Dr. D. Rajasekar and Dr. R. Suresh
http://www.iaeme.com/IJCIET/index.asp 462 [email protected]
order this order.
Spares
-----
Process
Re-engineering
Lead time reduction
for order
fulfillment
5 Days 5 Days
Manual tracking of
material in supply
chain
Online tracking of
material movement
across the chain
Man hour saving,
better planning
process
Place order through
courier, monthly
order tracking
Place order on
Website, daily
order tracking
Communication
cost saving, better
customer
satisfaction.
20 %
20 %
Service
Send service claim
through courier,
monthly tracking
report
Enter claim on
website and
tracking
information
available online
Communication
cost saving,
transparency
in operation
20 %
20 %
No idea on reason
for claim rejection
Information
available online
Better customer
satisfaction on
process
transparency
Warranty
Process
Send claim through
courier, no proper
system to process
claim
Enter warranty
claim on website,
fast processing
through ERP
Lead time reduction
for warranty claim
settlement
45
Days
15
Days
30 Days
Claim tracking on
phone, monthly
settlement report
Live claim tracking
information
available online
Communication
cost saving,
transparency
in operation
20 %
20 %
Others
Collect data
manually e-mail /
phone and prepare
reports
Reports available
online across the
chain
No data entry
duplication, data
transparency,
productivity
improvement
20
Man
Days
5 Man
Days
15 Man
Days
Benefits in sales and marketing:
Warehouse booking has improved by 14 %.
The availability of stock at warehouse has increased by 11 %.
Vehicle stock availability has increased by 16 %.
Communication cost has been saved by 40 %.
The lead time for spares has reduced by 5 Days.
Lead time for warranty claim reduced by 30 Days.
120 Man-hours has been saved in collecting data, which has improved the productivity, the
cost saved is Rs.15600.
4.9. Delivery Management
Table 7 Delivery Management
Before ERP After ERP
Deliveries commitment on monthly time
frame.
No robust system of monitoring service
level to dealers.
Sales opportunity loss at18 %.
Stock norms for area offices.
Distribution through DRP cycle.
Delivery commitment on 6 days time
frame.
Provision to check at 3 days service level.
A Study on Post Implementation Benefits of ERP in Manufacturing
http://www.iaeme.com/IJCIET/index.asp 463 [email protected]
4.10. Planning Cycle – Operations and Purchase
Table 8 Planning Cycle – Operations And Purchase
Before ERP After ERP
Meeting
Model requirement – Weekly
Color requirement – Monthly
Planning methodology – manual
Tracking production data shift wise.
Material requirement planning frequency
on a monthly cycle.
Schedule released to suppliers on a weekly
buckets.
Meeting
Model requirement – Daily
Color requirement – weekly
Planning methodology – System
Tracking production data online –
helps hourly PDCA.
Material requirement planning frequency on a
weekly cycle.
Schedule released to suppliers on a daily
buckets.
4.11. Financial Accounting and Controlling
Table 9 Financial Accounting and Controlling
Modules Improvement details Benefits
Account Payable
Control account reconciliation
elimination
Productivity improvement
TDS on advances Statutory compliance manual adjustment eliminated
Multiple TDS codes can be
attached to a vendor
No need to create separate vendor codes for same
vendor who provide varied services
Account groups For number range, stratification and MIS
Vendor balances can be
viewed for a date at any date
No need to create customized tables to maintain
month end balance
Multiple factoring companies
for a supplier
Flexibility and ease of operations, Productivity
improvement
Account Receivable
Automatic cleaning facility Can be used for spares customers. Reduction in
receipt processing time and improvement in accuracy
Partial cleaning facility First in first out assignment possible. Invoice to be
retained can be mentioned with amount.
Account group For number range, Stratification and MIS
Control account reconciliation
elimination
Productivity improvement
General Ledger
IDM less than Rs.2000
write off based on
account assignment at the time
of material
Productivity improvement, no need for manual
write offs, online IDM stock availability
Periods can be opened or
closed for a ledger account or
range of ledger accounts
High amount of flexibility and control at the time
of year and accounts finalization
Cash & Bank Online cash balance for
any period
No need to maintain tables to capture day wise balances
Central Excise Excise groups When there are plants within an excise registration, it is
possible to maintain separate registers.
TDS TDS deduction on advances Statutory adherence. No work around required
General
Configurable reports Report fields can chosen by the user, sorting can be done on
any fields, report variants can be saved and retrieved,
excel export is seamless
Source document drill
down facility from reports
Multiple drill down facility from any field possible right up
to the original document. Changes can be effected in
select cases
Asset Management
Asset management in ERP No need to maintain legacy. Automatic
depreciation calculation & posting to finance.
Monthly depreciation. Multiple depreciation.
Sub assets under a main asset. Capital WIP accounting.
Dr. D. Rajasekar and Dr. R. Suresh
http://www.iaeme.com/IJCIET/index.asp 464 [email protected]
In finance:
After implementation of ERP the total Man Hours saved in Finance department is 120 /
Month, the total cost saved is Rs.15600 / Month.
5. CONCLUSIONS
This investigation has endeavored to investigate the post-execution accomplishment in ERP
frameworks. It is clear from the examination that Man-hours are spared, increments in
execution and cost lessening are accomplished year and a half after the usage of ERP .
Theoretically, ERP post usage achievement could be characterized by deciding the degree to
which an association completes an arranged arrangement of audit/assessment exercises on a
post-execution premise which identify with the accompanying five measurements on
persistent premise (a) survey of general venture extension and arranging; (b) audit of driving
standards for venture advancement; (c) assessment of oddball determination procedures; (d)
assessment of accomplished advantages and (e) assessment of client and authoritative
learning. The extent of this examination can be additionally reached out in testing these
measurements .
REFERENCES
[1] Akkermans H, K van Helden (2002) “Vicious and virtuous cycles in ERP implementation:
a case study of interrelations between critical success factors “, European journal of
information systems
[2] Alkhaffaf, Maha & Aldalahmeh, Mahmood. (2016). Enterprise Resources Planning
effectiveness and Organizational Performance: The case of “Jordanian Hashemite fund for
human development”. Business and Economic Research.
[3] Eli Hustad, Dag H. Olsen, (2011) Enterprises ERP Post-implementation Issues in
Small-and- Medium-Sized 19(1), 4–20.
[4] Galy, Edith & Sauceda, Mary. (2014). Post-Implementation Practices of ERP Systems and
their Relationship to Financial Performance. Information & Management
[5] Kamal Khanna, Gazal Preet Arneja (2012) Choosing an Appropriate ERP Implementation
Strategy 478-483.
[6] Mabert V.M., Soni A. and Venkataramanan, M.A. (2000). Enterprise resource planning
survey of US manufacturing firms. Production and Inventory Management Journal, 41(2),
52-88.
[7] Samwel Matende, Patrick Ogao(2013) Enterprise Resource Planning (ERP) System
Implementation: A Case for User Participation.
[8] Mabert, V.M., Soni, A., and Venkataramanan, M.A., (2000) Enterprise resource planning
survey of manufacturing firms.Production and Inventory Management Journal, 41 (20),
52–58
[9] Robert Jacobs.F & David Clay Whybark (2000), Why ERP? A Primer on SAP
Implementation ,McGraw-Hill
[10] Stephanou, C.J. (2000) The selection process of enterprise resource planning (ERP)
systems Proceedings of the Americas Conference on Information Systems (AMCIS)
[11] Vasanth Vinayagamoorthi, Selvam Murugasen, Lingaraja Kasilingam, Karpagam
Venkatraman, Gayathri Mahalingam. Environmental Management Accounting – A
Decision Making Tools. International Journal of Management , 3 (3), 2012, pp. 144 –151
[12] Mohamed Ali Bejjar, The Impact of Enterprise Resource Planning (ERP) on the
Performance of Accounting Processes . International Journal of Information Technology
& Management Information System 8(1), 2017, pp. 22 –39