American Workforce Essay Example | Topics and Well Written Essays - 500 words - 2

American Workforce - Essay Example tics, 2012), in 2011 just 71 percent of men had jobs, whereas in 1960’s more than 80 percent of men worked; and the share of women holding jobs rose from 36 percent in 1960 to 58 percent in 2011. Among the major worker groups, in the year 2012, the unemployment rates for adult men (7.8 percent) and Hispanics (11.0 percent) edged up in May, while the rates for adult women (7.4 percent), teenagers (24.6 percent), whites (7.4 percent), and blacks (13.6 percent) showed little or no change (U.S. Department of Labor, Bureau of Labor Statistics, 2012). The jobless rate for Asians was 5.2 percent in 2012 down from 7.0 percent a year earlier (U.S. Department of Labor, Bureau of Labor Statistics, 2012). The baby-boom generation, people born from 1946 to 1964, which has been a major force in the labor market of US for the past 33 years, has now reached its prime working years. So while 64 percent of those ages 55 to 59 worked during the mid-1980s, 73 percent worked in 2011, according to (Schulzke, 2012). In the mid-1980s, 68 percent of the 16-to-24-year-old cohort was in the workforce; by 2011 only 55 percent were (Schulzke, 2012). According to (Schulzke, 2012), Baby boomers are actually far more likely to keep working than earlier generations, and for many reasons: jobs are less physically draining, medicine has extended vitality, Social Security now pushes older workers to keep going and market reversals have erased nest eggs. However, should long-term health trends, such as rising levels of obesity and the increase in certain chronic health conditions, continue, fewer individuals than expected may be able to work long past retirement age (Schramm, 2005). Changes in demographics, specifically family structure, living arrangements and marriage rates, may also impact retirement trends. Studies have found that, after retirement, baby boomers are more likely to move to nonmetropolitan areas within their current region rather than moving to a different region

Leadership and change Essay Example | Topics and Well Written Essays - 2500 words

Leadership and change - Essay Example Transformational leaders have the capability to encourage others, supporting their followers to respect and trust them. Companies require leaders who are capable of coping with this massive change, maintain day to day functions, and offer a competitive gain even at the time of downsizing. Transformational leaders can motivate and encourage their followers, uniting them for a combined cause, causing better productivity, performance, as well as job significance. The second section - Literature Review - will highlight the theories and concepts of transformational leadership. Third section will explain why transformational leadership is the appropriate approach to adopt at the time of downsizing. Fourth section will discuss the limitations of this leadership approach. Fifth section will reflect on the needs to develop the appropriate leadership skills, and sixth chapter will conclude the paper by providing the summary of the findings. The theory of transformational leadership has its origins with leadership scholar James MacGregor (Bass & Riggio, 2012). He presented the preliminary framework for the theory of transformational leadership by recognizing what he believed two opposed aspects - transactional leadership and transformational leadership (Bass & Riggio, 2012, p. 102). In transactional leadership, leaders keep a rapport with their team as a series of â€Å"exchanges or bargains† (Avolio & Yammarino, 2013, p. 82) to satisfy existing requirements. Transformational leadership bypasses the conventional form of exchanging incentives and attains preferred performance by intellectually motivating, and encouraging followers to go beyond their self-interests for a better mutual objective. Leadership has exceeded beyond the basis of simplifying the necessary performance of staff to boost the value of the productivity. Kearney & Gebert (2009) significantly developed

Phenomenology and building Essay Example | Topics and Well Written Essays - 1750 words

Phenomenology and building - Essay Example Thesis Statement: The purpose of this paper is to write a phenomenological account of Le Corbusier’s Chapelle Notre-Dame du-Haut at Ronchamp. This account emphasizing the qualities of one’s personal experience of the feelings, images and emotions evoked by the building will be related to its material, form and spaces. Le Corbusier states that â€Å"the purpose of architecture is to move us. Architectural emotion exists when the work rings within us in tune with a universe whose laws we obey, recognize and respect† (Fortkamp 39). Similarly, according to Heidegger’s (1962) theory underscoring the phenomenology of built spaces, â€Å"there is no being apart from a world, rather there is first and only a Being in the world† (Seamon 248). Norberg-Schulz (1971), Relph (1976) and other theorists have identified modes of spatial experience as evident in a loose, continuous occurrence ranging from the abstract, measured geometric space to the concretely experienced space of daily living referred to as lived space. Unlike Plato and Euclid’s conceptualization of geometry as the science of space, the phenomenological perspective considers geometric space as having â€Å"a powerful predictive capacity rather than any superior claims to truth† (Seamon 248), while perspectives and impressions of the lived space of the life world form the actual reality. The history of the site as well as that of the earlier predecessor buildings catalysed the creative imagination of Le Corbusier into developing the building as it now exists (Figure 1). The Chapelle Notre-Dame du-Haut at Ronchamp is a chapel of pilgrimmage located at an ancient pilgimmage site, standing on a hill above the village of Ronchamp on the southern edge of the Vosges mountains in France. The present building is used for religious purposes by the clergy. Le Corbusier’s mind took inspiration from an ancient era of human antiquity to create the

American Workforce Essay Example | Topics and Well Written Essays - 500 words - 2

American Workforce - Essay Example tics, 2012), in 2011 just 71 percent of men had jobs, whereas in 1960’s more than 80 percent of men worked; and the share of women holding jobs rose from 36 percent in 1960 to 58 percent in 2011. Among the major worker groups, in the year 2012, the unemployment rates for adult men (7.8 percent) and Hispanics (11.0 percent) edged up in May, while the rates for adult women (7.4 percent), teenagers (24.6 percent), whites (7.4 percent), and blacks (13.6 percent) showed little or no change (U.S. Department of Labor, Bureau of Labor Statistics, 2012). The jobless rate for Asians was 5.2 percent in 2012 down from 7.0 percent a year earlier (U.S. Department of Labor, Bureau of Labor Statistics, 2012). The baby-boom generation, people born from 1946 to 1964, which has been a major force in the labor market of US for the past 33 years, has now reached its prime working years. So while 64 percent of those ages 55 to 59 worked during the mid-1980s, 73 percent worked in 2011, according to (Schulzke, 2012). In the mid-1980s, 68 percent of the 16-to-24-year-old cohort was in the workforce; by 2011 only 55 percent were (Schulzke, 2012). According to (Schulzke, 2012), Baby boomers are actually far more likely to keep working than earlier generations, and for many reasons: jobs are less physically draining, medicine has extended vitality, Social Security now pushes older workers to keep going and market reversals have erased nest eggs. However, should long-term health trends, such as rising levels of obesity and the increase in certain chronic health conditions, continue, fewer individuals than expected may be able to work long past retirement age (Schramm, 2005). Changes in demographics, specifically family structure, living arrangements and marriage rates, may also impact retirement trends. Studies have found that, after retirement, baby boomers are more likely to move to nonmetropolitan areas within their current region rather than moving to a different region

Phenomenology and building Essay Example | Topics and Well Written Essays - 1750 words

Phenomenology and building - Essay Example Thesis Statement: The purpose of this paper is to write a phenomenological account of Le Corbusier’s Chapelle Notre-Dame du-Haut at Ronchamp. This account emphasizing the qualities of one’s personal experience of the feelings, images and emotions evoked by the building will be related to its material, form and spaces. Le Corbusier states that â€Å"the purpose of architecture is to move us. Architectural emotion exists when the work rings within us in tune with a universe whose laws we obey, recognize and respect† (Fortkamp 39). Similarly, according to Heidegger’s (1962) theory underscoring the phenomenology of built spaces, â€Å"there is no being apart from a world, rather there is first and only a Being in the world† (Seamon 248). Norberg-Schulz (1971), Relph (1976) and other theorists have identified modes of spatial experience as evident in a loose, continuous occurrence ranging from the abstract, measured geometric space to the concretely experienced space of daily living referred to as lived space. Unlike Plato and Euclid’s conceptualization of geometry as the science of space, the phenomenological perspective considers geometric space as having â€Å"a powerful predictive capacity rather than any superior claims to truth† (Seamon 248), while perspectives and impressions of the lived space of the life world form the actual reality. The history of the site as well as that of the earlier predecessor buildings catalysed the creative imagination of Le Corbusier into developing the building as it now exists (Figure 1). The Chapelle Notre-Dame du-Haut at Ronchamp is a chapel of pilgrimmage located at an ancient pilgimmage site, standing on a hill above the village of Ronchamp on the southern edge of the Vosges mountains in France. The present building is used for religious purposes by the clergy. Le Corbusier’s mind took inspiration from an ancient era of human antiquity to create the

Fossil Essay Example for Free

Fossil Essay Kosta had noted the recent success of Swatch fashion watches and was aware that watches and other goods could be imported from the Far East at very low cost. On a visit to Hong Kong, Tom studied a number of potential products for import including toys and stuffed animals before following Kosta’s advice and returned to the U. S. to develop a watch import business. Enlisting the aid of two friends, Lynne Stafford for her sense of design and Alan Moore who had a master’s degree in accounting, he invested his savings of $200,000 to found Fossil as a Texas corporation in 1984. Fossil’s initial purchase of watches from a Hong Kong manufacturer included some retro and jumbo designs that Macy’s thought were â€Å"hot,† and significant orders followed. A design staff was developed that included watch buyers from retail chains. Inspiration came from many sources. , however: the strongest was â€Å"retro† themes from the 1940’s and 50’s. Designers paged through magazines from this era, including Life, Look, and Time, and visited flea markets searching for old watches. Between 1987 and 1989 sales grew from $2 million to $20 million, assisted by liberal credit from the Hong Kong manufacturers of Fossil watches. One sector included conservatively styled time pieces including brands such as Citizen and Seiko. The second sector included products designed to reflect emerging fashion trends and included Swatch, Guess? , Anne Klein and Anne Klein II, and Fossil. This segment was fueled by fashion-conscious consumers who considered watches as fashion accessories and often owned multiple watches. Branded fashion watch sales were estimated to represent approximately $400 million in retail sales in 1990. Major Competitors Fossil’s major competitors were Swatch and Guess?. Although market share data were difficult to obtain, it was generally believed that Fossil and Guess? had nearly equal market shares and that Swatch had slipped to third in recent months. Numerous other considerably smaller competitors existed including Anne Klein, Anne Klein II, and Gucci. Swatch Although quartz watch technology had been developed in Switzerland, by the late 1970’s the Japanese companies’ Seiko, Citizen, and Casio and the United States’ firm Texas Instruments exploited production improvements and economies of scale to drive prices down. Strategic use of the manufacturing experience curve led to an oversupply of quartz watch movements and a severe price war. Many competitors were driven out of business with Casio, Hong Kong producers, and a few other firms surviving in mass market watches, and Seiko and Citizen in the moderately priced segment. The Swiss watch industry was under severe attack at the low and mid price points, and both unemployment and losses on bank loans were increasing. In 1978, the Swiss government agreed to provide up to one-third of the costs or a maximum of Sfr. 5 million for a venture of the leading watch manufacturers to develop a Swiss electronic watch program. Additional financing was supplied by banks, who wrote off existing loans and provided hundreds of millions of francs of new capital, and a group of investors who paid $100 million (Sfr 151 at the time) for a 51 percent share. The consulting firm of Hayek Engineering was hired to lead the effort to revive the lower-priced segment. This venture produced a number of new patents and developed both new watch and watch manufacturing technologies, along with the ability to design and manufacture watches efficiently at low cost. The resulting firm, Swiss Corporation for Microelectronics and Watchmaking (SMH) included the existing brands Omega, Longines, Tissot, and Rado in the moderate and fine watch segments. N. Hayek and E. Thomke led efforts in the low priced segments that resulted in the Swatch manufactured by SMH’s ETA division. Development of the Swatch began in 1980, resulting in a product launch in 1983. The manufacturing process was highly automated using robots and computers in the manufacturing and assembly processes. The watch had been designed with only 51 parts, instead of the usual 90 to 150 parts in other watches, had an ex-factory price of Sfr15. Parts were injected directly into the plastic case which was sealed by ultrasonic welding. This process was highly capital intensive, leading to direct labor costs of less than ten percent of total costs. The manufacturing process permitted a wide variety of dials, cases, and straps: however, variations in the shape and size of the watch case were quite difficult. One plant could produce up to 35,000 watches a day. Swatch was test marketed in the United States in December 1982 at 100 Sanger Harris department stores in Dallas, Salt Lake City, and San Diego without any advertising or public relations. Although consumer reactions were mixed, Swatch was officially launched in Switzerland in March 1983, followed by a gradual worldwide release. A second U. S. test market in December 1983 through the Zale jewelry chain and Macy’s was not successful. Swatch made extensive adjustments throughout their marketing program, and by 1985, U. S. sales accelerated. In 1986, a worldwide single price of $30 for most models was set and sales accumulated to over 50 million units worldwide by 1988. The 100 millionth Swatch was sold in 1993, when the price of a basic Swatch was $40. In 1992, SMH had combined sales for all brands of $2. 1 billion, producing $286 million in profits and a market equity value exceeding $3. 5 billion. Banks had encouraged Nicholas Hayek to assume a 20 percent equity ownership in the mid-80’s, a successful arrangement for both. Fifteen thousand employees worked in plants in Switzerland and Thailand producing semi-conductors, watches, movements, batteries, and straps. Guess? In 1983, Philip â€Å"Mickey† Callanen acquired the worldwide license to manufacture and market watches with the Guess? name. Investing $40,000 of his personal funds, he opened business in his garage, sourced watches from Hong Kong, and shipped for the 1983 Christmas season. Growth continued through the 1980’s at over 20 percent annually. In 1991, Callanen Company was acquired by Timex, expanding distribution to Japan, Australia, France, England, Germany and Canada and providing Callanen an additional source of watch technologies such as Indiglo dial illumination. In 1993 Callanen marketed both Guess? watches for men and women and Monet watches for women. Guess? represented 85 percent of the $80 million shipments (3 million watches) in 1992. The Guess? product line included 250 to 300 styles including classic, fashion, sporty, multi-function, chronograph, novelty, and metal bracelet watches. About 20 percent of the product line was revised seasonally four times a year. Guess? watches had a suggested retail price between $42 and $115, using department stores as the major retail outlet. Fifteen percent of Guess? sales were in international markets. Additional products included watch bands and private label watches for Disney, Hard Rock Cafe, Limited Express, Macy’s, and others. Virtually all Guess? watches were designed and manufactured at Guess? ’s partly owned manufacturing facility in Hong Kong. The 270 employees included a design staff of 19. Callanen’s business offices, warehouse, and watch repair facility were located in Norwalk, Connecticut, and they had a showroom in New York City. Manufacturing and Sourcing About two million, or eighty-five percent of fine watches sold worldwide, were manufactured in Switzerland in 1988, making Switzerland the largest value producer with sales of $4. 9 billion (96 million watches) in 1990. Most other watches were manufactured in the Far East, with the major exception of Swatch, which was manufactured in a highly automated factory in Switzerland. The development of the Swatch and its robotic factory was credited with saving the Swiss watch industry. Japan was the world’s largest producer in terms of units, with 325 million units, representing 44 percent of the world’s production in 1990. Hong Kong, relying on assembly by hand, produced 175 million watches in 1990, and was expected to produce 340 million, or one-third of the world’s watches in 1993 (Table 6). Due to Hong Kong’s focus on low-priced watches, this represented only nine percent of the total value of watches produced. Fossil chose to assemble watches in Hong Kong, using components from Japan, China, Taiwan, Italy, and Korea. FOSSIL IN 1993 Business Strategy Fossil’s initial public offering prospectus defined their business strategy as: â€Å"Brand Development. The Company has established the FOSSIL brand name and image to reflect a theme of fun, fashion, and humor, and believes that the FOSSIL brand name has achieved growing acceptance among fashion-conscious consumers in its target markets. Product Value. The Company’s products provide value by offering quality components and features at moderate prices. For example, the Company’s FOSSIL watches, which offer features such as raised indexes, enamel, textured, shell or semi-precious stone dials, gold electroplating, and fine leather straps, are sold at an average retail price of $63. Likewise, the Company’s RELIC watches, which incorporate a number of features offered in FOSSIL watches, are sold at an average retail price of $42. Fashion Orientation. The Company ifferentiates its products from those of its competitors principally through innovations in fashion details, including variations in the treatment of watch dials, crystals, cases, and straps for the Company’s watches and trimming, lining, and straps for its handbags. Expansion of International Business. The Company is seeking to achieve further growth in its international business through the establishment of a joint venture to operate a European distribution center, the establishment of a branch office in Canada, and the recruitment of new distributors in selected international markets. Introduction of New Product Categories. The Company may leverage its design and marketing expertise to expand the scope of its product offerings through the introduction of new categories of fashion accessories that would complement its existing products. Active Management of Retail Sales. The Company manages the retail sales process by carefully monitoring its customers’ sales and inventories by product category and style and by assisting in the conception, development, and implementation of their marketing program. As a result, the Company believes it enjoys close relationships with its principal customers, often allowing it to influence the mix, quality, and timing of their purchasing decisions. Close Relationships with Manufacturing Sources. The Company has established and maintains close relationships with a number of watch manufacturers located in Hong Kong. The Company believes that these relationships allow it to quickly and efficiently introduce innovative product designs and alter production in response to the retail performance of its products. Coordinated Product Promotion. The Company coordinates product design, packaging, and advertising functions in order to communicate in a cohesive manner to its target markets the themes and images it associates with its products. Personnel Development. The Company actively seeks to recruit and train its design, advertising, sales, and marketing personnel to assist it in achieving further growth in its existing businesses and in expanding the scope of its product offerings. Cost Advantages. Because the Company does not pay royalties on products sold under the FOSSIL and RELIC brand names and because of cost savings associated with the location of its headquarters and warehousing and distribution center in Dallas, Texas, the Company believes that it enjoys certain cost advantages which enhance its ability to achieve attractive profit margins. Centralized Distribution. Substantially all of the Company’s products are distributed from its warehousing and distribution center located in Dallas. The Company believes that its distribution capabilities enable it to reduce inventory risk and increase its flexibility in meeting the delivery requirement of its customers. (Fossil, 1993, 23-24) Manufacturing Fossil East, a 35 employee subsidiary of Fossil (owning 20 percent interest), acted as Fossil’s exclusive agent, buying all of Fossil’s watches from approximately 20 factories located in Hong Kong. In 1992, about 21 percent of these watches were purchased from Pulse Time, a Hong Kong corporation in which Fossil held a minority interest. Three other factories each accounted for more than 10 percent of Fossil’s watches. The company felt that developing long-term relations with suppliers was essential to its success. While the loss of any single manufacturer could disrupt shipments of certain watch styles, it would not impact their overall marketing program. Leather goods were manufactured in 12 factories located in Brazil, China, Hong Kong, Korea, Taiwan, and Uruguay. Fossil believed â€Å"that its policy of outsourcing products allows it to achieve increased production flexibility while avoiding significant capital expenditures, build-ups of work-in-process inventory, and the costs of managing a substantial production work force† (Fossil, 1993, 27). Products Fossil’s flagship products were the Fossil watches introduced as a brand in 1986. Handbags were introduced in 1991 as the first entry into the leather goods market. Watch Products Watches represented 98. 1, 96. 4, and 92. 5 percent of sales in the years 1990, 1991, and 1992 respectively. Following the Fossil brand, Fossil introduced the Relic brand, Fossil watch straps, and private label products. FOSSIL Watches: Fossil states its â€Å"watches are targeted at middle and upper income consumers between the ages of 16 and 40 and are sold at retail prices generally ranging from $45 to $110, with an average price of $63† (Fossil, 1993, 25). RELIC Watches: The Relic brand shared many of the features found in Fossil watches but in a format suitable for lower priced fashion watches. Relic watches â€Å"are targeted at lower and middle income consumers and are sold at retail prices generally ranging from $40 to $50, with an average price of $42. † Fossil Watch Straps: Watch straps were targeted at customers who bought Fossil watches; however, they could be used with a wide variety of watches. They were priced from $13 to $15. Private Label Products: Fossil provided private label watches for retailers and other customers. Leather Goods Following the introduction of Fossil handbags in 1991, small leather goods such as coin purses, key chains, personal organizers, wallets, and belts for women were introduced in 1992, accounting for about five percent of sales in 1992. The handbags emphasized classic styles and creative designs, including a tan and black binocular bag, a green and tan drawstring sac, and a natural color military ammunition pouch retailing from $48 to $130, with an average price of $87. Fossil felt that since women’s leather goods tended to be located near women’s watches in department and specialty stores, purchase of one Fossil product might lead to another. They also felt that they were price competitive. Design and Development The design staff sought to â€Å"differentiate its products from those of its competition principally by incorporating innovations in fashion details into its product designs. † These included variations in the treatment of dials, crystals, cases, and straps for the company’s watches and trimming, lining, and straps for handbags (Fossil 1993, 26). Fossil’s watch lines included Airmaster, Casual, Chronograph, Dress, Limited Edition, Pyramid, Crystal, Skeleton, and Vintage watches. About 500 different styles were available at any given time, with new designs offered five times a year. Over 1,000 models were available in 1992. Design prototypes of watches were created in Hong Kong in as little as a week, and lead-time from committing orders to shipment ranged from two to three months. Fossil believed that its close relationships with manufacturers gave it a competitive advantage in quickly introducing innovative product designs. Promotion Fossil made use of an in-house advertising department for design and execution of packaging, advertising, and sales promotions. Company executives felt that extensive use of computer-aided design reduced time and encouraged greater creativity in developing these programs. The company’s stated advertising themes â€Å"aim at evoking nostalgia for the simpler values and more optimistic outlook of the 1950’s through the use of images of cars, trains, airliners, and consumer products that reflect the classic American tastes of the period. These images are carefully coordinated in order to convey the flair for fun, fashion, and humor which the Company associates with its products† (Fossil, 1993, 28). A sundial watch sold over 250,000 pieces at a retail price of $16. Fossil developed cooperative advertising programs with major retail customers and developed in-store visual support through its packaging, signs, and fixtures. Consumers were offered promotional items, including unique tin boxes as watch packaging, T-shirts, caps, and pens. In ten locations, Fossil opened a â€Å"shop-in-shop† format including a wide variety of Fossil products and promotional materials. With greater emphasis on product design, retailer relations, and promotion, Fossil conducted advertising limited to spot television in local markets since 1989, national spots since 1991, outdoor advertising in four markets, and occasional ads in Elle, Mademoiselle, Vogue, and Seventeen. Distribution and Sales Force The majority of Fossil’s products were shipped to its warehouse and distribution center in Dallas. A significant number were bar coded prior to shipment for entry into a computerized inventory control system, which enabled Fossil to track each item from receipt to its ultimate sale. Products were distributed to approximately 12,000 retail locations in the United States including department stores and specialty retail stores. In 1991 and 1992, department stores accounted for about 67 percent of net sales. (Table 8 provides data on watch distribution by price and retail channel. ) Fossil’s ten largest customers accounted for 40 percent of sales. The largest customers were Dillard’s and the May Company, each accounting for from ten to thirteen percent of sales. Other principal customers included Carter Hawley Hale Stores, Dayton Hudson, Federated Department Stores, JCPenney, Macy’s, Nordstrom, and Service Merchandise. Although the industry typically used independent sales representatives, Fossil made use of 25 in-house sales and customer service employees and 12 independent sales representatives. In-house personnel received a salary while independent sales reps worked on a commission basis and did not represent competing product lines. International sales in 1990, 1991, and 1992 were 5. 6, 7. 2, and 8. 1 percent of net sales, respectively. Sixteen independent distributors operated in Europe, South and Central America, Africa, and Australia. These distributors resold watches to department stores and specialty retail stores. Fossil received payment in U. S. dollars based on a uniform price schedule. Financial Strategy Fossil had started out as a â€Å"bootstrap† financed firm. Personal income and savings from Tom Kartsotis’ ticket-brokering business had provided the initial capital for the operation, and the company had further financed operations by the creative use of trade credit and bank loans. With sales growing rapidly, Fossil’s expansion needs exceeded what it could raise internally. To sustain sales growth, Fossil needed a substantial increase in working capital. Fossil’s ability to continue to fund itself with debt capital, given their exposure to volatility in the fashion product market, was questionable. An initial public stock offering (IPO) which would provide access to capital needed to expand Fossil’s working capital base and fund additional sales growth, was managed by Montgomery Securities of San Francisco. While not uncommon, IPO’s of less than $20 MM involved transaction costs that many viewed as being too high to justify the offering. A critical decision that needed to be made was what proportion of the ownership should be issued.

System Application and Product Training Effectiveness

System Application and Product Training Effectiveness CHAPTER 1 INTRODUCTION Overview of the study This section gives overview of the study of SAP training satisfaction in Felda Authority and Development Board (FELDA) and the impact that SAP brings towards accounting processes in FELDA, including the rationale, brief past literature, reasons for carrying out this study and significance contribution of this study. (ERP) Enterprise resource planning (ERP) systems are software systems that enable companies to enjoy real time business environment and share common data across the organization (i.e. Gargeya and Brady, 2005, Spathis and Constantinides, 2003, Nah et al., 2001) that assure able to meet business requirement (Bradley and Lee, 2007). ERP systems are commonly used to replace legacy systems which require high maintenance (Bradley and Lee, 2007). There are many selections of ERP. However, the top five ERP system vendors are System Application and Product (SAP), Peoplesoft, Oracle, J.D. Edwards and Baan (Equey and FragniÃÆ' ¨re, 2008). Little and Best (2003) sum up majority of international organizations range from medium to large sizes have adopted ERP. Of these, the most popular choice is won by SAP R/3 (Little and Best (2003). (SAP) System Application and Product (SAP) R/3 is an ERP system (Little and Best, 2003), originally developed and marketed in Germany. In the 1990s, SAP became better recognized outside Germany and attracted many companies due to its various benefits and functionalities (Martin and Cheung, 2000). It is comprised of a collection of modules including financial accounting, sales and distribution, materials management, production planning and human resources (i.e. Martin and Cheung, 2000, Finney and Corbett (2007). All modules are integrated with each other (i.e. Little and Best, 2003, Nah et al., 2001). The R/3 smoothen the progress of monitoring and controlling job, where it can be designed to be fit with companies roles and assigned to users performing these roles (Little and Best, 2003). (How ERP works) As found by Gupta (2000), traditional systems take care of each business transaction separately. Amazingly, ERP discontinues treating these transactions individually. More astonishingly, data generated by various departments are stored in the same database for the use of multiple users, from multiple units, for multiple purposes at multiple places (Gupta, 2000). A transaction generated by one unit can automatically updates any other unitsà ¢Ã¢â€š ¬Ã¢â€ž ¢ transaction. The interconnections ensure that common information in a unit can be obtained by any other unit. This also brings means that ERP allows real time data processing (Vathanopas, 2007, Gupta, 2000, Nah et al., 2001). However, these functionalities require involvement and support of all level of employees from top management downward to shop-level employees (Amoako-Gyampah, 2004). (Benefit SAP-6) R/3 helps in separating duties in an organization (Little and Best, 2003). Other than R/3 usefulness, one of ERPà ¢Ã¢â€š ¬Ã¢â€ž ¢s major strengths includes the restructuring companies to a better position (Nah et al., 2001, Willis and Willis-Brown; 2002; Kim et al.; 2005; Hong Seng Woo, 2007). While ERP may empower management and serve employees, customers and suppliers needs (Willis and Willis-Brown, 2002), this may lead to greater companies value (Spathis and Constantinides, 2003). The study of Spathis and Constantinides (2003) prove ERP offer huge significant benefits on accounting information and management processes. In addition to that, the sample company in Amoako-Gyampah (2004) study of which a healthcare products organization with over 20,000 employees worldwide chose SAP R/3 as they claim SAPà ¢Ã¢â€š ¬Ã‹Å"s tight integration philosophy met their business need for integration. Furthermore, ERP offer seamless data integration or cross-functional within the c ompanies (Amoako-Gyampah, 2004). This corroborates the purpose of ERP where it is designed to provide one common source of data. Lastly, ERP adopters may enjoy the productions of real-time data which is shared across the organization (Amoako-Gyampah, 2004, Mustacello and Chen, 2008; Finney and Corbett, 2007). (Cost SAP -6) Perhaps, one of its shortcomings is the pain during implementation (Gargeya and Brady, 2005). For the adopters, the organizationà ¢Ã¢â€š ¬Ã¢â€ž ¢s long term implementation process may cause fatigue and dissatisfaction. Worse, this also may cause imperfect system design and testing (Trimi et al., 2005). Moreover, the greatest disadvantage of an ERP system (Trimi et al, 2005) is stiff and expensive to implement (Bradley and Lee, 2007, Gargeya and Brady, 2005, Spathis and Constantinides, 2003). Implementation costs include software, hardware, consultant fees, cost for staff to operate the system and the very large cost component of user training (Trimi et al. 2005). This leads to over budget, in average of 189 percent for many companies, especially failed projects (Gargeya and Brady, 2005). The complexity of the system is another major complaint (Willis and Willis-Brown, 2002, Bradley and Lee, 2007). Consequently, companies will face high resistant to change from employee s (Spathis and Constantinides, 2003) as employees do not insist to learn new ERP system due to its non-user friendly features compared to old system (Bradley and Lee, 2007, Pijpers and Montfort, 2006). (CSF) With all the costs and disadvantages of ERP, increasingly we hear of the fall short of ERP implementations (Willis and Willis-Brown, 2002, Nah et al., 2001, Finney and Corbett, 2007; Gargeya and Brady, 2005). Resultantly, there has been long-drawn-out investigate concerning on critical success factors (CSF) of ERP implementations (Finney and Corbett, 2007; Gargeya and Brady, 2005, Kim et al., 2005, Hong Seng Woo, 2007; Mustacello and Chen, 2008). Accordingly, as suggest in prior literature, in order to ensure success of SAP implementation, CSF needs to be identified (Nah et al., 2001; Finney and Corbett, 2007; Kim et al., 2005, Hong Seng Woo, 2007); Gargeya and Brady, 2005; Mustacello and Chen, 2008). These factors may act as impediment and in worse case may be the focal grounds of a failure of implementation project (i.e. Nah, Lau and Kuang, 2001; Willis and Willis-Brown, 2002). Finney and Corbett (2007) who compile and analyze current literature of CSFs of ERP implementation, found five mostly cited categories. It includes top management commitment and support, business process reengineering (BPR) and change management, system development and testing, training and education and the best and brightest project team. This study will add up this list focusing on good project management (Nah et al. 2001, Kim et al.; 2005, Gargeya and Brady, 2005, Hong Seng Woo; 2007, Mustacello and Chen, 2008), proper planning (Finney and Corbett, 2007; Gargeya and Brady, 2005, Nah et al. 2001), effective communication (Finney and Corbett, 2007; Hong Seng Woo, 2007; Mustacello and Chen, 2008, Nah et al. 2001), feedback from employees (Nah et al., 2001; Finney and Corbett, 2007) and monitoring and eva luating performance (Nah et al., 2001; Finney and Corbett, 2007). (Importance of training) To outweigh the implementation costs, sufficient training should be given to employees. The training effort is ample and is a challenge to deliver effectively in a timely manner (Martin and Cheung, 2000). Trainings help companies by offering a smoother transition for the employees to accept the new system. Vathanophas (2007) argued there can be a hierarchical level of ERP training. The ERP consultants first train the IT staff that in turn train the individual departmental representatives or key users. These key users then teach their own departmental users or end users. It can be said that ERP implementations can be more successful if training is structured and focused. Training should give rise to satisfaction feel among users to boost their confidence level. (TAM) Theoretically, the technology acceptance model by Davis, suggests successful implementation requires user acceptance (Bradley and Lee, 2007). Since ERP is such a complex technology (Gargeya and Brady, 2005), organizations undertake training as an approach to gain the advantage of technology acceptance. Thus, this study seeks to explore the relationship of training to ERP project success (i.e. accounting processes). The variables used are: User perception of ease of use User perception of usefulness (Job position and business division) Job position and business division may theoretically see to influence SAP training satisfaction (Okpara, 2004). Differences are widely known to augment in the perceptions and attitudes of different hierarchical organizational members toward innovations and technology (Amoako-Gyampah, 2004). Managers perceived that technology would be easier to use compared to end users (Amoako-Gyampah, 2004). Concerning the need for more training and education, Bradley and Lee (2007) found that all level of employees show the need for more training. While difference job position gives different perception on ERP training, Ifinedo (2007) reported a positive relationship between organizational structures that facilitate ERP adoption. As a consequence, ERP will be less successful in companies where tasks are less specialized and organizational tasks are not properly segregated. (Accounting processes) ERP provide huge benefits to accounting processes in company (Spathis and Constantinides, 2004). ERP systems provide companies the ability to improve business processes by integrating both financial and non-financial data among all functional areas within an organization. The study of Spathis and Constantinides (2004) highly rated à ¢Ã¢â€š ¬Ã…“increased flexibility in information generationà ¢Ã¢â€š ¬?, à ¢Ã¢â€š ¬Ã…“increased integration of accounts applicationà ¢Ã¢â€š ¬? and à ¢Ã¢â€š ¬Ã…“improved quality of reports-financial statementsà ¢Ã¢â€š ¬? as perceived accounting benefits may be achieved in using ERP system. Problem statement (Present situation) To remain competitive, FELDA have undertaken business process re-engineering of using SAP to replace the old legacy system. Throughout the Felda Group of Companies (FGOC), the implementation is executed by phase, since 2002. Currently, 20 companies are formally using SAP and have formal SAP system in place. (Wrong with present situation) Numerous complaints received by the Customer Support Centre in term of the complexity of the system. Many problems logged at Customer Support Centre, requiring guidance on the use of the system. Worst, the problems logged are rising especially during account closing or stock count. Although training prior to implementations had been conducted, many refresh training after the implementations are requested by different companies independently. Many employees of finance unit claim SAP make daily job become difficult due to complexity of SAP. For instance, they feel reporting purpose using SAP takes time to perform. Yet, some of them feel SAP really helps especially during account closing. Countless criticisms on these harms, blaming on the several major issues faced during implementation of SAP were not fully solved. (Needs to be done) Consequently, this study seeks whether users of different groups of employees (i.e. job position and business division) are satisfied on the adequacy of SAP training given by Felda Prodata Systems Sdn. Bhd. (FPSSB) and external consultants. Moreover, the impact of SAP on accounting processes will be explored. Research objectives The main objectives of this study is to examine whether users (i.e. staff of finance department in FELDA) are satisfied on the adequacy of training given prior and post the implementation. The breakdown objectives of this study are: To determine the critical success factors of SAP implementation in FELDA. 1H- H01 To gain insight on perception of groups of employees (i.e. job position and business division) of finance department in FELDA on training adequacy. 2H- H02, H03 To analyze the relation between training and education satisfaction, and perceptions of ease of use and perception of usefulness (i.e. effectiveness and efficiency) on SAP system in the finance department in FELDA. 1H- H04 To explore the impact of SAP implementation on the accounting processes at FELDA. 1H- H05 4 Research questions What are the critical success factors in implementing SAP in FELDA?  · Do different groups of employees (i.e. job position and business division) of finance departments in FELDA perceive training adequacy differently?  · Do training and education satisfaction have impact on perceptions of ease of use and perception of usefulness (i.e. effectiveness and efficiency) on SAP system in the finance department in FELDA?  · How does the implementation of SAP affect the accounting processes at FELDA? Definition of terms Satisfaction of user on the SAP training will act as the independent variable. The dependant variables are the perceived usefulness (PU) and perceived ease of use (PEU) of SAP. Davis (1989) cited in Bradley and Lee (2007) explains the perceived usefulness is attributed by efficiency (perform job faster) and effectiveness (achieve desired results in performing the job). There are other variables use in this study to look for differences in perception of training satisfaction, including job position and business division. Overview of research methodology SAPà ¢Ã¢â€š ¬Ã¢â€ž ¢s website lists many of the worldà ¢Ã¢â€š ¬Ã¢â€ž ¢s largest companies as its clients (Trimi et al. 2005). To remain competitive (Spathis and Constantinides, 2003), FELDA have undertaken the Felda Group of Companies (FGOC), the implementation is executed by phase, since 2002. Currently, 22 subsidiaries are formally using SAP and have formal SAP system in place. FELDA face many problems in installing SAP such as resistance to change among employees and useless training which did not achieve the purpose it brings (Bradley and Lee, 2007). The data collected is from Felda Group of Companies (FGOC) who formally used SAP in place. Multiple regression analysis was used to determine the effect of training satisfaction on use and usefulness. ANOVA was used on survey data to look for difference in perception of training satisfaction by job position and business divisions. Significance of this study This study is interesting to examine as to fill in the gap in the literature by providing empirical evidence on the adequacy of SAP training conducted at FELDA and the impact on accounting benefits that SAP brought in. FELDA organization may use it in improving their business operation activities. It is a hope that this study can also be used by other companies in dealing with ERP implementation. Summary As FELDA is using SAP system formally, this study focuses on SAP training satisfaction in FELDA in relation to the perceived usefulness and perceived ease of use among finance department staff in FELDA. The CSFs of SAP implementation and its impact on FELDAsà ¢Ã¢â€š ¬Ã¢â€ž ¢ accounting processes are also explored. Regardless of the seamless integration offered in a real-time environment, ERP also badly comes with numerous disadvantages including cost overruns, fatigue implementation and less user-friendly characteristics. By proposing a model on the basis of the Technology Acceptance Model by Davis, this study hopes to support any existing literature on the adequacy or appropriateness of SAP training and the impact on accounting benefits. Organization of dissertation This study is organized as follows. Chapter 1 briefly highlights the literature review, research methodology, rationale and reasons for carrying out this study. Chapter 2 debates literature reviews on previous studies related to SAP. This is followed by Chapter 3 on the research methodology adopted in this study. Chapter 4 describes and discusses the findings of the study. The final chapter concludes with major findings, limitations of the study and recommendations on future research. CHAPTER 2 LITERATURE REVIEW This chapter reviews the literature concerning ERP and SAP definition as well as past studies conducted on benefits and costs of ERP and SAP, and the need of training on ERP. Related literature describes userà ¢Ã¢â€š ¬Ã¢â€ž ¢s satisfaction on ERP training and the impact of job position and business division on perceive ness of SAP training adequacy. The chapter then highlights some theories relevant to the ERP impact on accounting processes. Enterprise Resource Planning (ERP) Enterprise resource planning (ERP) come into view as a system for a whole business that offer to share data throughout the entire organization, generate and access information in a real time world (Vathanopas, 2007, Gupta, 2000, Trimi et al., 2005, Finney and Corbett, 2007; Gargeya and Brady, 2005, Kim et al., 2005, Hong Seng Woo, 2007; Mustacello and Chen, 2008, Nah et al., 2001) five years ago (Willis and Willis-Brown, 2002). It is one of the most popular software system emerged in this world (Hong Seng Woo, 2007). Realizing its huge benefits, ERP systems have been widely implemented by numerous firms throughout the world (i.e. Willis and Willis-Brown, 2002, Gupta, 2000). According to Equey and FragniÃÆ' ¨re (2008), as at 2001, there are more than 100 ERP suppliers. Of these, only five are the current market leader, of which System Application and Product (SAP), Peoplesoft, Oracle, J.D. Edwards and Baan. Little and Best (2003) sum up majority of international organizations range from medium to large sizes have adopted ERP. And again, of these, the most popular choice is won by SAP R/3 (Little and Best (2003). System Application and Product (SAP) The call for for ERP systems has permit SAP R/3 to dominate the ERP system market (Little and Best, 2003). SAP was opted in reorganization project of large companies in 16 countries in Europe (Martin and Cheung, 2000). Soliman and Youssef (1998) highlight, according to a Fortune magazine survey, there are over 7,000 companies in 50 different countries using the SAP R/3 system. While SAP R/3 is currently the most leading ERP system (Little and Best, 2003), industry watchers and consultants rated SAP as the best system that able to fit with companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s requirement (Amoako-Gyampah, 2004). SAP R/3 is an ERP (Little and Best, 2003). It is an integrated software system, originally developed and marketed in Germany (Martin and Cheung, 2000). It a product of the German software company, SAP AG. (Amoako-Gyampah, 2004). In the 1990s, SAP became better known outside Germany (Martin and Cheung, 2000). Its centre of attraction is its high level integration and vast functionality (i.e. Amoako-Gyampah, 2004, Gupta, 2000). It is comprised of a collection of modules including financial accounting, materials management, sales and distribution, production planning and human resources (i.e. Martin and Cheung, 2000, Finney and Corbett, 2007). All modules are integrated with each other (i.e. Nah et al., 2001). The R/3 means that facilitates the monitoring and controlling job, where it can be designed to be fit with companies roles and assigned to users performing these roles (Little and Best, 2003). How ERP works Old system or ERP perform the same function of storing data and information, process and present them whenever requested by user. However, for traditional system, there is no link between the systems being used by different departments or units. According to Gupta (2000), traditional systems take care of each business transaction separately. An ERP does the same thing in a different modern manner. Surprisingly, ERP discontinues treating these transactions individually. Data generated by various departments are stored in the same database for the use of multiple users, from multiple departments, for multiple purposes at multiple places (Gupta, 2000). The software is capable to integrate data from several different functions of an organization such as finance, human resources, logistics, marketing and manufacturing (Amoako-Gyampah, 2004). In simpler words, user from finance unit can view common data keyed in by human resources unit. ERP allows real time data processing (Vathanopas, 2007, Gupta, 2000, Nah et al., 2001). The emergence of ERP in early 1990 led to linkage between departments such as accounting and sales management (Gupta, 2000). For instance, a purchase order entered by procurement unit sends a materials request to store unit. At the same time, the purchase order transaction appears as an expense on general ledger. Supplier also can monitor latest stock level and whenever the materials run low, they can add the stock without having to be notified by client. The interconnections ensure that common information in a unit can be obtained by any other unit. This makes it simpler to see how the entire business as a whole is operating. ERP systems by their very nature offer cross-functional transact and information system (IS) is widely used in an organization. The wave of changes covers inside out the company where it modifies the way employees does their jobs and how the company operates (Hong Seng Woo, 2007). Hence, the implementation inevitably enquires the involvement of all level of employees from top management downward to shop-level employees (Amoako-Gyampah, 2004). Benefits of ERP vs. cost ERP adopters seem to experience one or two opposite outcomes. For some, ERP aids in restructuring companies to a better position (Nah et al., 2001, Willis and Willis-Brown; 2002; Kim et al.; 2005; Hong Seng Woo, 2007). For instance, ERP may empower management and serve employees, customers and suppliers needs (Willis and Willis-Brown, 2002). This may bring greater companies value (Spathis and Constantinides, 2003). As found by Willis and Willis-Brown (2002), ERP facilitates companies in term of information pertaining to customers. Customerà ¢Ã¢â€š ¬Ã¢â€ž ¢s data is collected such as pattern of orders, product preferences and any complaint or satisfaction received. Conversely, suppliers are responsible in monitoring their own inventory level supplied to their client. When the materials run low, they can add the stock without having to be notified by client. In contrast, employees may have facilities to take the ERP with them. This service is referred as mobile ERP, where it is one of the greatest opportunities today. One example is that ERP allows the setup of pricing and promotion programs automatically attached with invoicing and billing. In addition to that, the satellite-based global positioning system (GPS) technology offers another excellent opportunity. Companies can use the ERP system in better tracking the status of materials such as the movement of tagged inventory from receiving, work-in-process, inspection, packaging and distribution. R/3 helps in separating duties in an organization (Little and Best, 2003). The R/3 facilitates the monitoring and controlling job, where it can be designed consistent with companiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ roles and assigned to users performing these roles. The SAP system itself restricts usersà ¢Ã¢â€š ¬Ã¢â€ž ¢ access to certain functions within the system, which means that users have to be authorized to perform a certain action. These authorizations are associated with roles. And the roles are assigned to users. These authorizations are necessary for users or staffs to perform their duties. If a staffà ¢Ã¢â€š ¬Ã¢â€ž ¢s authorization profile contains no authorizations then the staff cannot have access to respective action on the system. ERP advantages have been well explained in the study of Spathis and Constantinides (2003). The study explores ERP system benefits on accounting information and management processes for companies adopting ERP system in Greece. The most highly rated perceived benefits achieved involve increase flexibility in information generation, improved quality of reports-financial statements, increased integration of applications and easy maintenance of databases. This clearly suggests that ERP has significant impact on accounting procedures. The evidences of Spathis and Constantinides (2003) study also support the argument that ERP is successful in fulfilling the adoptersà ¢Ã¢â€š ¬Ã¢â€ž ¢ business purposes and requirements. The integration of applications, the production of real-time information for decision making, improves both accounting information and business operations. The sample company in Amoako-Gyampah (2004) study of which a healthcare products organization with over 20,000 employees worldwide chose SAP R/3 as they claim SAPà ¢Ã¢â€š ¬Ã‹Å"s tight integration philosophy met their business need for integration. ERP transaction systems meant to offer companies with seamless data integration and it appears that this benefit is likely to be understood by employees regardless of their position within the companies (Amoako-Gyampah, 2004). The integration involved the automatically update of different modules at different locations within the organization at different time periods. For example, say ordering goods was being completed at one location, pricing was being started at another department and financials would have nearly been completed at another location. ERP are designed to eliminate multiple sources of data, eliminate multiple data entries and provide more accurate and timely data. This corroborates the purpose of ERP where it is designed to provide one common source of data. Companies adopting ERP enjoy integration business applications using real-time information. The productions of real-time data are shared across the organization. This is important in business environment where effectiveness and efficiency in operations and real-time data are among crucial factors for business success (Spathis and Constantinides, 2003). Consequently, generation of timely information improves decision making process, planning and monitoring of ERP adopters. Despite ERPà ¢Ã¢â€š ¬Ã¢â€ž ¢s promises, the greatest disadvantage of an ERP system (Trimi et al, 2005) is stiff and expensive to implement (Bradley and Lee, 2007, Gargeya and Brady, 2005, Spathis and Constantinides, 2003). In fact, Trimi et al. (2005) conclude ERP is expensive by their nature. Generally, software development represents about 80 percent of total implementation cost. Implementation costs include software, hardware, external consultant fees and internal staff for installation, and not to forget a very large cost spent on training of staff to operate the system. Studies have shown that, for every dollar spent on ERP software, 3 to 10 dollars might be required for the users training (Amoako-Gyampah, 2004). For the adopters, the organizationà ¢Ã¢â€š ¬Ã¢â€ž ¢s long term implementation process may caused fatigue and dissatisfaction. Worse, the level of dissatisfaction appears to be arising (Willis and Willis-Brown, 2002). The main problem faced by ERP implementers is the decision to customize or not in suiting the system with the organization (Gupta, 2000). Company adopters will demand ERP to meet their needs. They spend excessive time trying to retrofit the business process to ERP. Thus, the companies which customize will end writing more code of which requiring more time and cost. It can be said that the changeover may take a longer time causing cost overruns (Spathis and Constantinides, 2003). Since most external consultants are charged on man-hour basis, project time overruns substantially inflate costs. Many companies, especially failed projects, found themselves over budget, in average of 189 percent (Gargeya and Brady, 2005). Inflating implementation costs that exceed budget has caused many companies to trim project efforts. Companies will then attempt relying heavily on limited-knowledge internal expertise. Generally, the decision was forced by over price set by external knowledgeable consultants. The result was improper setup and configuration (Willis and Willis-Brown, 2002). Theoretically, Trimi et al. (2005) see many projects failures as a result of imperfect design and implementation of the system. The lack of knowledgeable and skilled staff resulted in the failure to implement some very useful features or in a worse case, critical operations (Willis and Willis-Brown, 2002). For instance, the critical failure would be associated with the companiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ ability to rapidly respond to situation with real-time information. Given any new arises or major SAP upgrade (Gargeya and Brady, 2005), changes are required to respond throughout the system (Trimi et al., 2005, Gupta, 2000) probably denying many of unique customizing or specific business process related to the respective companies. Different companies are unique which they have different cultures, their own way of doing things, operates with different procedures and business requirements. They do not wish to be assimilated into one corporate culture. Companies carry their unique business pr ocess which requires unique ERP customizing. Gargeya and Brady (2005) found Sobeyà ¢Ã¢â€š ¬Ã¢â€ž ¢s, an $89 million Canadian grocery chain, abandoned the implementation process as it feel SAP could not handle its requirements. In a nutshell, planning an ERP project cannot be taken lightly (Gargeya and Brady, 2005). Another major complaint (Willis and Willis-Brown, 2002) is the lack of user-friendly systems (Bradley and Lee, 2007). Few staffs may use the system as their perceptions of ease of use of the systems are set at a lower level. Personnel claim it is difficult to capture data at the inception of a particular transaction (Willis and Willis-Brown, 2002). The main hurdle (Gupta, 2000) faced was high resistant to change (Spathis and Constantinides, 2003). Staffs do not insist to learn new technologies due to attachment to old system (Bradley and Lee, 2007, Pijpers and Montfort, 2006). Not surprisingly, many companies suffer guilt of making simplistic assumptions as they realized culture changes do not occur magically. These changes characterized by human psyche. If staffs are not ready or willing to change, change simply will not occur. Unisource, a $7 billion companies, terminate its SAP implementation plan due to internal problems of unable in dealing with cultural change (Gargeya and Brady, 2005). Critical success factor in implementation of ERP The difficulties and failure in implementing ERP have been widely cited in the literature (i.e. Nah, Lau and Kuang, 2001; Willis and Willis-Brown, 2002). For instance, Allied Waste Industries, Inc. decided to pull $130 million budgeted on SAP development and Waste Management, Inc., terminated SAP installation after spent about $45 million from expected $250 million on the project (Kim et al., 2005). Thus, it is important to identify predictors for the success of ERP implementation (Nah et al., 2001; Finney and Corbett, 2007; Kim et al., 2005, Hong Seng Woo, 2007); Gargeya and Brady, 2005; Mustacello and Chen, 2008). Critical success factor (CSF) can be defined as any element or situation that can be characterized as necessary in order to succeed in any ERP implementation (Finney and Corbett, 2007). Below are the list of CSFs which are widely debated in the literature (Nah, et al., 2001; Finney and Corbett, 2007; Kim et al., 2005, Hong Seng Woo, 2007); Gargeya and Brady, 2005; Mustacello and Chen, 2008). (Training and education) As ERP is not easy to use, training users in using ERP is important even for highly educated personnel or highly information technology (IT) skills personnel (Hong Seng Woo, 2007, Nah et al.; 2001, Mustacello and Chen; 2008, Gargeya and Brady ;2005, Finney and Corbett, 2007 and Gupta; 2000). Hong Seng Woo (2007), Nah et al. (2001) and Mustacello and Chen (2008) stress that sufficient training can help enlighten the opportunity for ERP system success. Heavy investment in training, support and education should be emphasized such as hands-on job (Finney and Corbett, 2007), on-site support staff and support centre (i.e. helpdesk, online user manual) (Nah et al., 2001). It is common that training effort is downplayed or ignored, because it does not provide huge quant