Valentin Florentin Dumitru

The Impact of the Interaction between Context Variables and Enterprise Resource Planning Systems on Organizational Performance: A Case Study from a Transition Economy

The authors investigated how enterprise resource planning systems are implemented and employed in a transition economy. Specifically, a longitudinal case study was conducted to investigate the fit between context variables that is, variables describing the organizational factors and the business environment, and the enterprise resource planning system, and the impact of this fit on organizational performance. It is shown how the case company’s enterprise resource planning system substitutes management techniques, facilitates strategy formulation, and implementation, thus significantly improving organizational performance.

Empirical Study on the Implications of Qualitative Factors in Making Decisions Related to the Materiality Level: The Case of Romania

Abstract The paper aims to present the importance of qualitative factors in determining the materiality level in an audit mission. According to the literature a quantitative approach of materiality is insufficient for appropriate decisions, therefore it is required a more serious treatment of this issue. Data collected in the research were processed using the Ordered Logit Model, and the results showed that there is a significant correlation between the materiality level and the sectors in which the audited companies operate, the auditor’s experience in the field and the longevity of the relationship with the client. There is no any correlation between the materiality level and the needs of the users of financial statements or the management objectives.