Research & Publications Office to host seminar on Cloud-Native ERP Adoption on 02 July
The seminar will be led by Prof. Uday Murthy, University of South Florida
30 June, 2026, Bengaluru: The Office of Research and Publications (R&P) will host a seminar on ‘Do Architectural Differences in ERP Systems Matter? Evidence from Cloud-Native ERP Adoption’ to be led by Prof. Uday Murthy, Finance & Accounting area, University of South Florida, on 02 July at 12 PM, in Classroom P-22.
Abstract:
Enterprise Resource Planning (ERP) systems are central to organisational operations, yet prior research has largely treated ERP adoption as a uniform event. This study examines whether differences in ERP system architecture are associated with variations in firm performance. Using data on Workday ERP implementations from Global Software Leads, the research compares firms adopting a cloud-native ERP system with those continuing to use traditional legacy ERP systems. Because Workday's architecture closely aligns with the Resource–Event–Agent (REA) framework, it offers a unique setting to evaluate the economic implications of ERP architecture.
Employing a difference-in-differences research design, the study finds that firms adopting Workday experience significant improvements in operating efficiency relative to firms using legacy ERP systems. These gains are more pronounced among organisations with higher labour intensity, greater organisational complexity, and stronger product market competition. Additional analyses indicate improvements in internal control quality and workforce-related outcomes. Overall, the findings suggest that ERP architecture can have significant economic consequences for organisational performance.
Speaker Profile:
Uday S. Murthy is the associate dean for research, graduate programs, and international affairs in the Muma College of Business, while also serving as the Quinn Eminent Scholar in the Lynn Pippenger School of Accountancy. Murthy also served as the school's director for eight years until 2019. He has received several research awards, including the Muma College of Business Outstanding Research Achievement Award in 2004 and 2010 and the Grant Thornton USF Faculty Research Award for 2005 and 2006. Murthy teaches graduate courses in accounting information systems and PhD seminars in research methods and accounting information systems.
Murthy studies data modeling and design methodologies for accounting systems, auditing computer-based systems, expert systems and group support systems in accounting. His research has been published or accepted for publication in scholarly journals such as The Accounting Review, Auditing: A Journal of Practice & Theory, the Journal of Management Information Systems, the Journal of Information Systems, the International Journal of Accounting Information Systems, Decision Support Systems, Information & Management, and the International Journal of Auditing.
He earned a PhD from Indiana University and an MBA from Drexel University. Qualified as a Chartered Accountant in India, he worked at Price Waterhouse in Mumbai, India. He has served as co-editor of the Journal of Information Systems, the leading academic journal for accounting information systems research.
Webpage Link: https://www.usf.edu/business/about/bios/murthy-uday.aspx
Research & Publications Office to host seminar on Cloud-Native ERP Adoption on 02 July
The seminar will be led by Prof. Uday Murthy, University of South Florida
30 June, 2026, Bengaluru: The Office of Research and Publications (R&P) will host a seminar on ‘Do Architectural Differences in ERP Systems Matter? Evidence from Cloud-Native ERP Adoption’ to be led by Prof. Uday Murthy, Finance & Accounting area, University of South Florida, on 02 July at 12 PM, in Classroom P-22.
Abstract:
Enterprise Resource Planning (ERP) systems are central to organisational operations, yet prior research has largely treated ERP adoption as a uniform event. This study examines whether differences in ERP system architecture are associated with variations in firm performance. Using data on Workday ERP implementations from Global Software Leads, the research compares firms adopting a cloud-native ERP system with those continuing to use traditional legacy ERP systems. Because Workday's architecture closely aligns with the Resource–Event–Agent (REA) framework, it offers a unique setting to evaluate the economic implications of ERP architecture.
Employing a difference-in-differences research design, the study finds that firms adopting Workday experience significant improvements in operating efficiency relative to firms using legacy ERP systems. These gains are more pronounced among organisations with higher labour intensity, greater organisational complexity, and stronger product market competition. Additional analyses indicate improvements in internal control quality and workforce-related outcomes. Overall, the findings suggest that ERP architecture can have significant economic consequences for organisational performance.
Speaker Profile:
Uday S. Murthy is the associate dean for research, graduate programs, and international affairs in the Muma College of Business, while also serving as the Quinn Eminent Scholar in the Lynn Pippenger School of Accountancy. Murthy also served as the school's director for eight years until 2019. He has received several research awards, including the Muma College of Business Outstanding Research Achievement Award in 2004 and 2010 and the Grant Thornton USF Faculty Research Award for 2005 and 2006. Murthy teaches graduate courses in accounting information systems and PhD seminars in research methods and accounting information systems.
Murthy studies data modeling and design methodologies for accounting systems, auditing computer-based systems, expert systems and group support systems in accounting. His research has been published or accepted for publication in scholarly journals such as The Accounting Review, Auditing: A Journal of Practice & Theory, the Journal of Management Information Systems, the Journal of Information Systems, the International Journal of Accounting Information Systems, Decision Support Systems, Information & Management, and the International Journal of Auditing.
He earned a PhD from Indiana University and an MBA from Drexel University. Qualified as a Chartered Accountant in India, he worked at Price Waterhouse in Mumbai, India. He has served as co-editor of the Journal of Information Systems, the leading academic journal for accounting information systems research.
Webpage Link: https://www.usf.edu/business/about/bios/murthy-uday.aspx
