Enterprise resource planning (ERP) systems are highly comprehensive and complex software packages designed to integrate business processes and functions. Implementation efforts in the past have encountered numerous practical difficulties, resulting in the partial or even complete failure of ERP systems to deliver expected benefits. Ongoing research is aimed at addressing these challenges, as substantial financial and operational losses are incurred when ERP systems fail. Two particular factors contributing to failure have emerged from the existing body of research: insufficient knowledge, expertise and training necessary for ERP systems implementation; and managerial problems relating to change management and the underlying need to address employee resistance to change. Essentially, implementation of an ERP system affects job content, control, power and decision-making processes that may result in employee resistance to such significant changes. Numerous studies have examined the factors shaping user acceptance of ERP systems. The present study critically investigated factors shaping ERP systems acceptance and the resulting improved financial performance in the context of Saudi Arabian listed companies. The study developed and assessed a conceptual framework based on empirical analysis and validation of the developed enterprise resource planning acceptance model. The main goals of the study were to assess the applicability of the technology acceptance model (TAM) in the studied context and to evaluate the relationship between user acceptance of ERP systems and improved financial performance.

The purpose of this study is to examine the macro-economic, bank specific and corporate governance determinants of non-performing loans in Nepalese banking. In addition to this, the next objective of the study is to analyze the influence of corporate governance on bank performance in Nepal. The study is to investigate the above objectives in order to improve the means by which commercial banks in Nepal manage their non-performing loans and performance. This will provide guidance for the regulatory bodies in safeguarding the stability and integrity of the Nepalese financial system.

This thesis aims to determine the factors that encourage increased accountable and transparent corporate sustainability disclosures in promoting stakeholder responsiveness towards sustainability reporting. The study argues that the current low level of disclosure and lack of transparency, accountability and responsiveness in corporate sustainability disclosures require urgent attention. Currently, companies publish sustainability reports mainly to fulfil their legitimate obligations to society. Disclosures are often not balanced, as most companies tend to disclose positive rather than negative outcomes. This problem has widened the information gap between companies and stakeholders, especially those investors who aim to invest in socially responsible enterprises. It also becomes difficult for companies to raise capital for their sustainable development activities. Furthermore, lack of balanced disclosures has rendered sustainability reports less useful to primary stakeholders. Thus, increased transparent and accountable sustainability disclosure is warranted. There is an argument that since companies use societal resources, they should show accountability for the use of such resources through transparent disclosures; independent third parties can provide credibility of such disclosures through 'assurance reports'. Stakeholders can also rely on such disclosures if they are able to physically verify some of the projects undertaken by companies. Stakeholders, especially primary stakeholders, have long been left out of the company decision-making process. This study is of the view that inclusion of primary stakeholders in the corporate decision-making process will help companies to disclose transparent and accountable information. Disclosure of such information will also enhance the corporate legitimacy process. The current study is, therefore, motivated to explore empirically the specific factors that would push companies to increase their sustainability disclosures and also publicly provide transparent and accountable information.