Assessment of ERP/E-Commerce System Implementation Using Balanced Scorecard Approach

The present research develops and illustrates a Balanced Scorecard control framework for the assessment of Enterprise Resource Planning (ERP)/e-commerce system implementation. We apply and follow ERP implementation evaluation framework (Sarker & Lee, 2000) in assessing ERP/e-commerce system implementation with the business process reengineering. An actual case analysis of middle-sized manufacturing and trading company is provided. In the case analysis, we show how the Balanced Scorecard control mechanism involving behavior and output measurements can be successfully integrated into the assessment of ERP/e-commerce system implementation. The case results also show how the cause-and-effect relationships of Balanced Scorecard can be applied to the socio-technical design issue in business process reengineering. The case results show that the Balanced Scorecard approach can lead to effective system implementation guideline and provide strategy-map for business process reengineering using ERP/e-commerce system. Practioners can use the case results as the guideline of assessment of ERP/e-commerce system implementation focusing on both behavior and outcome measurements. Researchers can extend the case results using the validated survey instruments related to each stage of Balanced Scorecard.