. 2021 Nov 12;10:1148. [Version 1] doi: 10.12688/f1000research.73347.1

Table 1. Relevant theories.

ERP = enterprise resource planning.

Theories	Describing the theories	Why this theory is suitable
Social Technical System (STS) Theory	The STS was developed to emphasise the critical role of interactions between individuals and processes in achieving organizational goals. ¹⁵	This STS theory suggested that combining social and technological solutions in the implementation of ERP can enhance performance. Under the STS theory, ERP performance is improved when the system is aligned to operational and social needs. User participation increases user acceptance of the system while reducing the probability of resistance. ¹⁶
Balance Scorecard (BSC)	The Balance Scorecard (BSC) developed by Kaplan and Norton (1992) can be used to manage the overall assessment of a company's performance as well as to align the company's vision and strategies.	The researcher enthusiastically endorsed the Balanced Scorecard as the appropriate assessment mechanism for ERP system implementation investment projects. ¹⁷ The researcher confirmed that BSC addresses exactly two main tasks of ERP management. First, the BSC helps turn visions into strategies and, finally, into an ongoing business that meets business goals. Secondly, ongoing monitoring and control of the system's operation is required to optimise its use. ¹⁸
Unified Theory of Acceptance and Use of Technology (UTAUT)	The UTAUT model (Venkatesh, 2003) evaluates the probability of successful implementation of the ERP by giving an overview of the degree of user willingness to accept the technology. ²⁰	The UTAUT model can assist organizations in identifying and comprehending the factors that influence acceptance, allowing for proactive design and facilitating actions such as marketing and training directed at those identified as less likely to adapt, adopt, and use ERP systems. ¹⁹ As a result, the UTAUT model will be used in this study to help gather underpinning data that will aid in identifying factors and appropriateness toward influencing the ERP effective use and return of investment (ROI).