| Title: | Enterprise resource planning systems and accounting modernization : evidence from financial institutions in a transition economy |
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| Authors: | ID Kalimashi, Albina (Author)
ID Ahmeti, Yllka (Author)
ID Ahmeti, Ardi (Author) |
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| Files: |  https://reference-global.com/article/10.2478/orga-2026-0017
https://organizacija.fov.um.si/issues/vol-59-no-3-2026/
 RAZ_Kalimashi_Albina_2026.pdf (1,21 MB)
MD5: 97734DBA7312AA0ACB8A201C1AEE0F41
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| Language: | English |
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| Work type: | Article |
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| Typology: | 1.01 - Original Scientific Article |
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| Organization: | FOV - Faculty of Organizational Sciences in Kranj
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| Abstract: | Background/Purpose: Enterprise Resource Planning (ERP) systems have become an important driver of digital transformation and accounting modernization in financial institutions. While prior studies have extensively examined ERP implementation in developed economies, limited evidence exists regarding ERP assimilation and its relationship with accounting modernization in transition economies. Furthermore, previous research has largely analyzed technology adoption frameworks separately. This study addresses these gaps by integrating the Technology Acceptance Model (TAM), the Unified Theory of Acceptance and Use of Technology (UTAUT), and the Technology–Organization–Environment (TOE) framework to examine ERP adoption intensity and accounting modernization in financial institutions operating in Kosovo.
Methods: A quantitative research design was employed using primary data collected through a structured questionnaire administered to employees of financial institutions in Kosovo. A total of 423 questionnaires were distributed, of which 300 valid responses were obtained. Data were analyzed using reliability analysis, Pearson correlation analysis, and multiple regression techniques in SPSS. The study adopts a post-adoption perspective, focusing on ERP assimilation and usage intensity rather than initial implementation decisions.
Results: The findings reveal that accounting efficiency and data accessibility are positively and significantly associated with ERP adoption intensity, indicating that institutions with more efficient accounting processes and better access to information tend to demonstrate deeper ERP assimilation. In contrast, reporting accuracy, decision-making quality, system users, and cost reduction exhibit weaker or statistically inconsistent associations with ERP adoption. The results further demonstrate that ERP assimilation and accounting modernization are related but conceptually distinct processes, with operational efficiency and information accessibility representing the strongest dimensions connecting ERP usage with accounting modernization in the examined context.
Conclusion: The findings highlight the importance of organizational readiness, employee training, and technological adequacy in supporting ERP assimilation and accounting modernization. By integrating TAM, UTAUT, and TOE within a post-adoption perspective, the study provides new evidence on the relationship between ERP assimilation and accounting modernization in a transition economy. The results offer practical implications for managers and policymakers seeking to strengthen digital transformation initiatives in financial institutions. |
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| Keywords: | ERP adoption, accounting modernization, financial institutions, transition economies, Kosovo |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Submitted for review: | 02.02.2026 |
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| Article acceptance date: | 08.05.2026 |
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| Publication date: | 01.08.2026 |
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| Year of publishing: | 2026 |
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| Number of pages: | str. 271-286 |
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| Numbering: | Vol. 59, issue 3 |
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| PID: | 20.500.12556/DKUM-100523  |
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| UDC: | 005.9:657:004 |
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| ISSN on article: | 1318-5454 |
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| COBISS.SI-ID: | 291625475 |
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| DOI: | 10.2478/orga-2026-0017 |
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| Publication date in DKUM: | 22.09.2026 |
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| Views: | 52 |
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| Downloads: | 0 |
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| Metadata: |    |
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| Categories: | Misc.
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