Cloud ERP Dialectics and Accounting Conflicts: Trust Mechanisms in Cross Functional Collaboration

Wahyu Adi Wibowo; Kurnia  Adi cahyanto

doi:10.69725/jebi.v2i1.221

Authors

Wahyu Adi Wibowo Accounting, Faculty of Economics and Business, Universitas Selamat Sri, Kendal,Indonesia
kurnia adi cahyanto D3 Information Technology, Politeknik Negeri Indramayu, Indonesia.

DOI:

https://doi.org/10.69725/jebi.v2i1.221

Keywords:

Cloud ERP, institutional logic, trust mechanism, cooperation, accounting integration

Abstract

Purpose: We examine the impact of competing institutional logics imprinted in Cloud-ERP systems Economisation, Accessibility and Transparency on cross-functional collaboration (CFC) behaviour between accounting and IS (AI) professionals and the moderating role of trust-based collaboration mechanisms.
Method: A quantitative method was used, with a structured questionnaire (n = 210) from ERP-experienced respondents in Indonesian firms. Multiple and moderated regression in SPSS were employed for the analysis of the data to test direct and interaction effects
Findings: Economisation Logic had a negative effect on Collaboration Effectiveness, while Accessibility and Transparency Logics had a strong positive effect. Dialectical tensions among these logics lowered the quality of collaboration when unregulated. Trust-Based Collaborative Mechanism (TBCM), positively moderated these relationships native scored positively but significantly higher, improving cooperation and reducing conflict.
Novelty: This work is the first to provide an integrated model integrating dialectical institutional logics and trust-based mechanisms in the Cloud-ERP sector not much of such work done before particularly in the emerging economics.
Implications: The results offer worldwide lessons for ERP system managers, implementing consultants, and policy makers in how to reconcile competing logics of departments and develop trust mechanisms for bolstering ERP project success and cross-functional alignment in enterprise digital transformation.

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Author Biographies

Wahyu Adi Wibowo, Accounting, Faculty of Economics and Business, Universitas Selamat Sri, Kendal,Indonesia

Wahyu Adi Wibowo is a faculty member in the Department of Accounting, Faculty of Economics and Business, Universitas Selamat Sri, Kendal, Indonesia. He holds expertise in accounting information systems, digital transformation in finance, and cross-functional collaboration within enterprise systems. His scholarly interests focus on the intersection of accounting, information technology, and organizational behavior, particularly in emerging economies. Wahyu is actively involved in academic research and has published in national and international journals. He is registered with the Ministry of Higher Education under NIDN 0621028903, and his academic contributions are indexed in Google Scholar (v0hevUwAAAAJ) and SINTA (ID: 6934142). His ORCID ID is 0009-0002-8724-5467, and he can be reached at wahyuadiwibowo68@gmail.com
kurnia adi cahyanto, D3 Information Technology, Politeknik Negeri Indramayu, Indonesia.

Kurnia Adi Cahyanto is a lecturer in the D3-Teknik Informatika program at Politeknik Negeri Indramayu, Indonesia. With academic and practical expertise in information systems, software engineering, and digital infrastructure, his research explores the intersection of cloud computing, IT governance, and system development for institutional innovation. He has contributed to numerous academic publications and collaborative research projects at both national and international levels. Kurnia is actively indexed in Google Scholar (tjKT25QAAAAJ), holds a SINTA ID of 6677402, and is registered under NIDN 0002038504. His ORCID ID is 0000-0002-2288-7410, and he can be contacted via email at kelixo@gmail.com.

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