Challenges in Information Systems Curricula: Effectiveness of Systems Application Products in Data Processing Learning in Higher Education through a Technological, Organizational and Environmental Framework

Abstract

Higher education institutions are increasingly concerned with providing students with sustainable education by developing the necessary competencies for various roles in the business environment. To be more effective, courses must develop technological, organizational and environmental (TOE) competencies in an integrated manner. SAP is a tool that yields this possibility through the diversity of IT solutions by ensuring a significant increase in employability rates. Learning SAP is a competitive advantage because it helps with all aspects of digital transformation within the concept of Industry 4.0. Our research aims to investigate to what extent students perceive that they have acquired the knowledge and competencies specific to the three dimensions of the TOE framework within the SAP course. We have added a fourth dimension to the TOE framework: the learning context (L) considering the impact of the educational environment on perceived learning outcomes. Data collection was based on a questionnaire distributed to students enrolled in the SAP course in the academic year 2023–2024 at Bucharest University of Economic Studies (BUES). The data were processed using correlation and regression analysis. Reconfiguring the content elements of SAP courses based on the TOE framework would ensure greater effectiveness in the learning process.

1. Introduction

The need to innovate in education is driven by the demands of a dynamic business environment. Organizations are concerned with increasing process efficiency and innovating new business models through Industry 4.0-specific digital transformation. Agile and sustainable organizations [1] need agile employees who are educated about the contribution they can make to increase organizational performance and generate organizational sustainability. Employers are looking for employees who can assume different roles related to organizational functions without too much effort or cost. University graduates are expected to have the necessary knowledge, skills and abilities as a result of their university studies, and the performance criterion sought by employers is to ensure employability [2].

The 2030 Agenda of the European Union outlines 17 Sustainable Development Goals (SDGs) encompassing the three dimensions of sustainability (environment, society, and the economy), with the aim of striking a balance between being sustainable, economic, and viable [3]. The tension between material, human, financial, information, and material resources and human needs has increased over time, forcing today’s decision makers and beyond to find sustainable solutions that minimize consumption and effort and maximize outcomes and impacts on the environment, society and the economy.

Building innovative industries (SDG 9), sustaining economic growth, decent work (SDG 8), and gender equality (SDG 5) with an impact on sustainable consumption and production (SDG 12) require ensuring quality education (SDG 4) and promoting lifelong learning opportunities.

In this context, the role of higher education institutions is to provide the knowledge and skills training for future graduates needed for different roles in the business environment. In this context, the effectiveness of learning can be ensured if it is carried out in view of the complex and evolving nature of the existing business environment.

Theoretically, the TOE framework is a model developed in the field of information systems that explains how the adoption and implementation [4] of new technologies [4,5] are influenced by technological, organizational and environmental factors [6]. Technological factors refer to the characteristics of the adopted and implemented technology that depend on the complexity of technological processes, compatibility, adaptability, and innovation [7] and can contribute to decision making [8]. Organizational factors refer to the internal environment within an organization such as organizational structure, culture [9], and resources that can influence technology adoption and implementation. Environmental issues are external factors to the company such as industry trends [10], legislative framework and competitive pressures that influence technology adoption. TOE allows us to understand why companies choose to adopt specific [11], innovative technologies and how these managerial decisions are shaped by the context of these factors.

In practice, any industry can become sustainable by optimizing and automating companies’ business processes [1]. One tool that enables companies to manage and optimize their business processes is SAP (Systems Application Products in Data Processing), a set of integrated software applications developed by the German company SAP AG. SAP is a business management software widely used worldwide [12]. SAP facilitates the integration of different functional areas of a company (purchasing, finance, logistics, marketing, production, inventory, human resources, sales, etc.) into a single centralized system and improves the operational efficiency of management [13]. The functionalities of this tool are tailored to the specific needs of each industry; SAP is efficient and versatile and can be implemented from small and medium-sized enterprises (SMEs) to multinational corporations.

Organizations are required to demonstrate sustainable performance. This performance is generated by the performance of the organization’s functions and is influenced by a number of external factors. In this respect, SAP modules can be tailored for monitoring and reporting on sustainable performance, optimization of resources and material and energy wastage, automation of procurement processes, inventory management, sustainable supply chain management, integration and alignment of sustainability objectives, strategic management, financial planning, sustainable innovations and functionalities, integration with other green technologies (IoT) for real-time monitoring of consumption, etc.

Recent EU corporate sustainability reporting requirements (Directive (EU) 2022/2464 of the European Parliament and of the Council) [14] have led organizations, academia (business education and research) and ERP vendors to increasingly integrate sustainability objectives. The integration of sustainability elements into ERP systems to better integrate sustainable business functions has led to the development of the concept of S-ERP (sustainable-ERP) [15]. SAP, Oracle, and Microsoft have developed S-ERPs for organizations developing different business models [16]. Recent studies confirm a positive relationship between the implementation of S-ERPs and economic, environmental and social sustainability performance [17]. It confirms the need for a holistic integration of sustainability metrics across all business functions. Some ESG metrics are difficult to integrate into S-ERPs [18]. However, disclosing environmental information using S-ERP allows analysts to perform more accurate evaluations. Adopting S-ERP will mitigate the adverse effects of some organizations’ lack of expertise in sustainability reporting [19].

The results of Ramdani et al.’s research [7] indicate that technological, organizational and environmental factors influence the adoption of enterprise systems (ES) even by SMEs. They suggest that the TOE model is indeed a robust tool to predict the adoption of these systems. In addition, SAP has a modular architecture that allows companies to deploy only the necessary modules according to their requirements and budget and enables regular and innovative upgrades, providing companies with a sustainable system to drive long-term growth, profitability and success [20]. With SAP, companies can manage and optimize all aspects of the entire value chain from sourcing and planning to production and distribution [12], enabling management to make faster decisions based on real data and in-depth analysis to minimize costs and improve environmental, social and economic performance [20]. SAP is proving its usefulness and efficiency in different industries [21] as well as in public services [22].

Therefore, the integrative and evolutionary nature of ERP-SAP systems, their importance for business activities and processes in organizations, and their widespread implementation in companies around the world challenge universities to adapt their curricula, learning objectives and teaching methods [23].

Ensuring an efficient educational system in terms of the content of the disciplines in which SAP it is conditioned by the operationalization of some factors—technological, organizational or environmental—which are the coordinates of business processes in organizations.

However, SAP learning in universities is investigated differently in the literature, with reference to different theoretical frameworks that emphasize the use of technology rather than the integrative formation of students’ skills needed for future jobs. These are highlighted in the literature review section.

Usually, the TOE framework is used in business organizations in the context of implementing or using new technologies. Unlike other existing theoretical frameworks that are focused on the use of technology and people’s perceptions of its use, the TOE framework allows a contextual analysis of technology integration. This context is provided by the particularities of the organization but also the environment in which it operates (organizational context and environmental context). We considered that this framework instead provides an integrative view on learning and using SAP with a focus on the information needed for this ERP to be used in the organizational setting by future employees. If we want to train specialists with transversal competencies and not only with digital competencies who are ready to perform in different roles within organizations, training that includes competencies related to the three dimensions of the TOE framework becomes necessary.

Our research aims to investigate the SAP learning effectiveness in higher education by testing students’ perceptions of learning elements and their contribution to learning outcomes through the TOE framework. We believe that providing effective instruction for SAP use involves attention to the learning context, which influences students’ perceptions of the competencies formed and the need for interdisciplinarity.

The motivation of the research is to improve SAP learning in universities by adapting SAP course content elements to the requirements of the business environment. Previous research, few in number [23], investigates students’ perceptions of the achievement of learning objectives defined in the SAP course. Addressing the research gap, our study deepens the application of the TOE framework by detailing the learning elements related to the course content and extends this framework by integrating learning context aspects. Therefore, we consider that the novelty brought by our study lies in the application of a relevant theoretical filter appropriate to the current state of technological innovation, which provides an adequate perspective on the context necessary for acquiring knowledge about the SAP system. Moreover, the TOE framework corresponds, through its three components, to the integrative character of SAP technology.

The article is further structured as follows: Section 2 presents a literature review, Section 3 is devoted to the research methodology and results, Section 4 to the discussion, and Section 5 presents the conclusions.

2. Literature Review

2.1. Learning SAP in Higher Education

The implementation of innovative, robust and sustainable enterprise systems solutions depends on the dynamics of today’s business environment [24]. The contribution of ERP systems in reshaping present business organizations is recognized [25]. SAP is the world’s leading ERP solution adopted in many industries and organizations [26], which is continuously evolving. SAP develops and offers special modules that complement the core modules (finance, human resources and logistics) [27]. Currently, SAP is a complete integrated technology system with modules covering multiple functional areas of business across industry, service or public sectors [27,28].

SAP has signed a partnership with universities around the world through the SAP University Alliances Program (SAP UA), providing a curriculum and training program [12] to teach aspects of the technology’s features, its use and functionality. Moreover, studies have shown that university support and stakeholders’ partnerships to develop curricula for ERP-SAP systems that provide the business environment with a skilled workforce are required to increase the effectiveness of learning [29]. Khoury et al. [26] investigated the success of a SAP program, noting that the main reported obstacles in integrating SAP into university programs are related to curriculum, student and faculty attitudes and competencies, training and support.

Springer et al. [30] show that the objectives of an ERP course can be built in tiers and gradually implemented, from introductory knowledge to cross-functional integration, constituting a basic and easily scalable curricular framework. Wijaya [31] identified that the teaching of ERP systems courses in universities involves the design of independent or multiple courses, which emphasizes the need for differentiation of learning objectives across specializations. Thus, in business schools, teaching should facilitate the understanding of business processes and information flow between organizational functions. In contrast, for majors such as computer science or engineering, the ERP systems course introduces business concepts and the connections between business operations and technology applications. Other studies demonstrate that designing and developing ERP course objectives through a structured and integrative approach to knowledge enhances student learning [23].

Studies highlight several challenges regarding the ERP learning process/context in universities. Thus, the need for practical experiences and specialization of content, adaptation of SAP courses to the previous level of training, as well as difficulties related to language barriers have been identified [32]. At the same time, teaching styles influence students’ performance, both in terms of the materials used [33] and the teaching methods employed [34,35]. Alharbi [35] describes the design and evaluation of an ERP system course concluding that experiential learning can lead to improved learning outcomes by providing students with a holistic learning environment. Other studies show the effectiveness of learning by using the ERPsim simulation software as a teaching method [36,37,38]. Teaching an ERP system requires systems thinking, which is based on both the logic of the processes that it computerizes and the integrated construction of modules [33].

Several studies point to the need for adequate faculty training, which significantly conditions learning outcomes [12,27]. Research shows practices of integrating ERP systems into different courses, such as accounting information systems [27] or business process orientation [39], which provide students with a practical insight into the processes within an organization. In general, students who go through or use ERP courses are aware of the usefulness of enterprise systems and have a firm intention to continue using them [40], recognizing the greater employability opportunities offered by learning SAP [12].

We believe that due to the integrative and evolutionary nature of ERP-SAP systems, their importance for business activities and processes in organizations and their widespread implementation in companies worldwide the improvement of ERP-SAP curricula and learning in universities should be a continuous process.

2.2. Knowledge Objectives and SAP Learning Outcomes

Learning outcomes measure expectations of the knowledge, skills and abilities acquired through the completion of a learning process [41] and are tools used for the design, development and improvement of curricula, as well as for quality assurance and accreditation of higher education institutions. Duque [42] notes the diversity of learning outcomes classification and the fact that learning outcomes can be measured at both a more specific and a general level in a study investigating the link between students’ perceptions of knowledge and skills learned and satisfaction with the learning process.

The literature review revealed a small number of studies investigating learning outcomes for students who have completed an ERP course. Using a revised Bloom’s taxonomy [43] on which course syllabi developed in universities around the world are based, Johansson et al. [39] emphasizes that integrating an ERP system into teaching provides students with conceptual and procedural knowledge through understanding, applying and analyzing ERP. In the context of Bloom’s revised theory, the dimension of acquired knowledge (factual, conceptual, procedural and metacognitive knowledge) and the dimension of students’ cognitive processes guide instructors/faculty in creating teaching methods and assessments in the learning process.

Research points out the necessity of acquiring knowledge about the cross-functional nature of organizations when designing the ERP systems course in business schools [44]. In a synthesis of expert recommendations, Ruhi [44] shows that for business schools, the ERP systems course should consider four levels of knowledge objectives, out of a total of eight, that students need to acquire in order to achieve the desired learning outcomes. These are knowledge related to (1) the underlying technical characteristics (database, software application, ERP technologies) and context of use (basic knowledge about the business organization, its processes and management) of business information systems; (2) business functions (accounting, human resources, marketing and operations management); (3) the cross-functional nature of business processes and the information flows between them and the introduction about enterprise systems (ES value, navigation, management, operations and transactions); (4) enterprise process models, which deepen ES theory and aspects of cross-functional business process integration. Other research shows that a holistic approach to technology, organizational and environmental knowledge improves student learning of ERP systems [23].

At the same time, students’ interest in ERP technology calls for the use of a holistic approach to ERP training, combining a practical approach and theoretical knowledge [45]. Chen et al. [46] demonstrated that enjoyment and cognitive appraisal (enjoyment and cognitive appraisal) of using information systems have positive effects on learning behavior and learning outcomes of business processes and ERP-SAP systems and believe that in business curriculum design, the cognitive–psychological style of students is more important because students lack skills, knowledge and practical experience in these areas. Alshare et al. [47] showed that attitude is the most important predictor for student-perceived learning outcomes and satisfaction in ERP course planning and that their attitude is, in turn, facilitated by training so that students experience meaningful interaction with ERP systems. The authors [47] emphasize that acquiring knowledge and skills through hands-on experiences should build students’ reliance and understanding, enabling them to apply their knowledge in similar but more complex situations, such as collaborative business projects that require decision making. In the same vein, Grandón et al. [40] noted that as students acquire more knowledge about the ERP system, they have stronger beliefs that the system is easy to use and understand. Therefore, the maturity of the use of ERP systems in the business environment and the strengthening of users’ beliefs about their effectiveness may make theories covering the complexity of ERP systems more pertinent.

Chung et al. [23] demonstrates that the use of a practical and more comprehensive framework for students to learn to perform complex business operations with an ERP system that enhances learning of ERP systems is the technology–organizational–environment framework. We believe that the results of their study agree with the statement of the need to address the competencies acquired in learning through multidimensional or integrative models [41] for curriculum design, development and improvement, although they emphasize the effort required to make the learning outcomes measurable.

2.3. Theoretical Value of the TOE Framework

The context of technological innovation involved in Industry 4.0 organizations has led to the development of theoretical frameworks related to the adoption and implementation of new technologies, among which are the technology acceptance model (TAM), unified theory of technology acceptance and use (UTAUT) [48], diffusion of innovation theory [49], and the TOE framework. TAM facilitates the understanding of factors influencing human behavior regarding technology acceptance [50] and is frequently used in studies. In the early stages of technology adoption in organizations, theories focusing on the use of technologies at the individual level, such as UTAUT, TAM or others, have been successfully used [51,52], but they neglect contextual aspects and focus on the technological dimension [53].

A theoretical framework that addresses a more comprehensive perspective on the challenges and factors involved in technology adoption and deployment integrates three categories of factors—technological, organizational and environmental (TOE)—and allows for the complementary investigation of the characteristics of technology, internal factors and external factors of the organization [54]. It provides a useful analytical framework that can be used to study the adoption and assimilation of different types of IT innovations [55] and has been widely used in research on the adoption of new technologies in different business organizations [4,53,56] its usefulness has been demonstrated in ERP system implementation. Thus, there are studies that highlight the role of ERP systems and the effects of Industry 4.0-specific factors in ensuring the agility of an organization [1], confirm the effect of ERP assimilation on improving firm performance [54] or explain the adoption of ERP systems by small and medium enterprises (SMEs) [53]. Researchers state that ERP adoption by SMEs is led more by technological factors than others, such as organizational or environmental [57].

The TOE framework has a strong theoretical basis and has been validated by empirical studies, although the specific factors identified in the three contexts are addressed differently in the studies [55]. The holistic nature of the TOE framework has been noted in several studies [53,55], and this feature is considered useful in the future regarding technology adoption due to the complexity of the phenomenon [4]. Also, there are studies in which ERP implementation was approached more holistically, the TOE framework being extended by integrating variables from other models such as TAM and the information systems success model [58].

In the educational setting, previous studies have validated theoretical frameworks such as experiential learning theory [35,46], diffusion of innovation theory [38], theories related to technology acceptance or use [40,47] or Bloom’s taxonomy [39]. The TAM model has traditionally been used to study students’ intention to use ERP systems [40,59]. Several studies combine theoretical frameworks to investigate the learning process of ERP systems [46,47]. Therefore, the need to include several factors or dimensions to analyze all aspects that influence learning effectiveness is pointed out.

The TOE framework has been used to show that students’ use of digital technologies requires the provision of a personalized learning framework adapted to a dynamic environment [27] or, combined with Fuzzy Set Qualitative Comparative Comparative Analysis (fsQCA), to investigate students’ preference for a MOOC platform [46]. Only one study so far demonstrates the applicability of the TOE framework in developing learning objectives of ERP systems [23]. Thus, these show a gap in research and argue the novelty of the present research. The TOE framework would be tailored to the characteristics of ERP systems and the level of complexity of the application domain. Chung et al. [23] points out that it addresses curriculum development in a structured way, provides faculty with a pedagogical facility to achieve the objectives of an ERP-SAP course and students with the possibility to engage in the use of ERP systems.

The use of ERP systems has matured in the business environment and, at the same time, the acceptance of this technology, even by students, is increasing and is no longer a relevant theoretical filter. Therefore, we believe that the application of the TOE framework is appropriate to the state of today’s technological innovation and that it provides an adequate perspective on the necessary context for acquiring knowledge about SAP, as it corresponds, through its three components, to the integrative character of SAP technology.

3. Research Methodology and Results

3.1. Developing Research Hypotheses

Our research aims to evaluate the SAP learning effectiveness in higher education through the TOE framework. For this, we aim to analyze the relationship between the knowledge and skills acquired by students in the SAP course and perceived learning outcomes.

Chung et al. [23] tested students’ perceptions of the achievement of SAP course objectives defined in the syllabus according to the TOE framework characteristics. In contrast to them, we reported on learning items. Therefore, we identified TOE-framework-specific learning items based on the literature and SAP UAP requirements. The studies selected for the definition of learning items and research hypotheses are based on several theories such as technology adoption theory, business management education theory, experiential learning theory, interdisciplinary pedagogy theory, TOE theory, ERP systems education theory, and stakeholder theory. This emphasizes the different perspectives on the topic we researched.

We therefore set out to test to what extent students associate these elements of learning with learning outcomes. We have added a fourth dimension to the three dimensions of the TOE framework—the learning context (L)—in order to determine the extent to which it affects how students perceive learning outcomes.

Thus, to define the elements related to the technology component (TECH), we identified the characteristics of a SAP system, which is a software package that shares a single source of transactional data and has the ability to integrate information flows in the organization [23,59]. A SAP course provides the necessary knowledge on how to use the SAP system, configure it to define the information structure of a business and use the specific tools needed to manage business processes [28]. The contribution of ERP systems to the reconfiguration of business organizations today is recognized [37].

Table 1. Technological learning items.

Paper (First Author, Year, Reference)	Learning Perception Items	Item Code
Chung, 2022 [23], Obitko, 2015 [60], Ruhi, 2016 [44]	unique database	Tech_1
Faccia, 2021 [61], Sudhaman, 2016 [62], Grabis, 2019 [63]	configuration	Tech_2
Banța, 2017 [28], Chung, 2022 [23], Saidi, 2019 [64]	IT competencies	Tech_3
Soja, 2015 [65], Banța, 2017 [28], Ruhi, 2016 [44]	other techniques competencies	Tech_4
Claybaugh, 2021 [66], Chung, 2022 [23]	maintenance	Tech_5
Grabis, 2019 [63], El-Haddadeh, 2020 [67], Mihai, 2024 [4]	implementation strategies	Tech_6
Gupta, 2020 [68], Seethamraju, 2013 [25], Antero, 2014 [69]	impact on business processes	Tech_7

shows the knowledge and skills that we consider to be learning elements related to the technology component.

Therefore, we formulate as the first research hypothesis:

H1. 

Technological skills acquired in SAP course positively influence students’ perception of learning outcomes.

The adoption of SAP systems involves a transformational process for organizations that can significantly improve business operations and streamline processes, provided best implementation practices are considered [70]. ERP systems integrate functional and cross-functional business processes within an organization [71] and provide real-time access to information. SAP is a complete integrated technology system with modules that cover multiple functional areas of business across industry, service or public sector sectors [28]. Learning ERP systems helps students to understand their contribution to the innovation process in an organization [23]. Aspects such as ERP-SAP implementation, benefits and challenges for an organization that we consider elements of learning related to the organizational component (ORG) of the TOE framework are highlighted in

Table 2. Organization learning items.

Paper (First Author, Year, Reference)	Learning Perception Items	Item Code
Akkiraju, 2010 [72], Abdul-Azeez [70], Streitz, 2018 [73], Sudhaman, 2016 [62]	best practice	Org_1
Cantrell, 2006 [74], Chung, 2022 [23]	investments	Org_2
Lichtenthaler, 2020 [75], Rodríguez, 2020 [76], Cocca, 2018 [71], Pohlisch, 2020 [77]	innovation	Org_3
Cocca, 2018 [71], Akkiraju, 2010 [72], Ruhi, 2016 [44]	process efficiency	Org_4
Hongyi, 2015 [78], Drum, 2017 [79], Xu, 2015 [54], Reddi, 2023 [13]	costs, dedlines	Org_5
Drum, 2017 [79], Morawiec, 2023 [1], Grube, 2019 [80]	management support	Org_6
Streitz, 2018 [73], Saidi, 2019 [64]	real-time access to information	Org_7
Banța, 2017 [28], Pang, 2019 [81], Schlichter, 2010 [82]	redundancies memoved	Org_8

.

Therefore, we consider a second research hypothesis:

H2. 

Organizational skills acquired in the SAP course positively influence students’ perception of learning outcomes.

ERP systems enable the organization to communicate accurately and in real time with business partners [83]. On the other hand, companies are looking for ways to become more competitive in their market, and the implementation of ERP solutions provides competitive advantages. The context of sustainable development makes innovations such as open data sources (e.g., cloud computing) key success factors [1]. SAP has extended its cross-organizational functionalities, through which it effectively manages third-party relationships such as supply chain management (SCM) customer relationship management (CRM), and human capital management (HCM) [71]. Thus, we consider learning elements related to the environmental component (ENV), as shown in

Table 3. Environmental learning items.

Paper (First Author, Year, Reference)	Learning Perception Items	Item Code
Gupta, 2020 [68], Erdos, 2023 [84], Khalil, 2024 [85], Tiwari, 2020 [86], Migliorelli, 2021 [87]	sustainability	Env_1
Singh, 2023 [88], Prasetyo, 2021 [89], Ruhi, 2016 [44]	sharing information	Env_2
Reddi, 2023 [13], Morawiec, 2023 [1], Ruhi, 2016 [44]	integrated strategies	Env_3
Antero, 2014 [69], Thomas, 2012 [83], Utecht, 2004 [90]	competitive pressure	Env_4
Pohlisch, 2020 [77], Gijselaers, 2014 [91], Malik, 2018 [92]	support (consultancy, technology transfer)	Env_5

.

Thus, the third research hypothesis will be

H3. 

Environmental skills acquired in the SAP course positively influence students’ perception of learning outcomes.

In order to identify the contribution of learning elements related to all components of the TOE framework on learning outcomes and which of the three components (TECH, ORG, ENV) more strongly influence learning outcomes, we formulate the fourth research hypothesis:

H4. 

The skills related to the three components of the TOE framework TOE framework acquired in the SAP course positively influence students’ perception of learning outcomes.

The educational context influences student perception. Therefore, we consider the learning context relevant when assessing students’ satisfaction with learning outcomes, along with learning elements specific to SAP course content. Thus, the curriculum [44], course objectives [23], available resources, the way of working [33], employment opportunities [2] or possible difficulties/barriers experienced by students may affect more or less the students’ performance and how they relate to it.

Therefore, we introduce a fourth component alongside the components of the TOE framework, whereby we aim to identify the influence of students’ perceptions of the learning context on student learning outcomes. In

Table 4. Learning context.

Paper (First Author, Year, Reference)	Context	Item Code
Chung, 2022 [23], Blount, 2016 [12], Saidi, 2019 [64], Banța, 2017 [28], Laosethakul, 2016 [33]	content	L_1
Behúnová, 2019 [93], Etnyre, 2015 [94], Chung, 2022 [23], Saidi, 2019 [64], Laosethakul, 2016 [33]	way of working	L_2
Chung, 2022 [23], Saidi, 2019 [64], Banța, 2017 [28], Mesicek, 2018 [32]	barriers/knowledge of accounting and financial reporting barriers/digital skills barriers/interdisciplinarity barriers/English language	L_3–L_6
Chauhan, 2016 [95], Suarta, 2024 [96], Blount, 2016 [12], Wilton, 2014 [2], Cronan, 2012 [97],	employability	L_7
Pohlisch, 2020 [77], Gijselaers, 2014 [91], Malik, 2018 [92]	resources	L_8
Chauhan, 2016 [95], Iriberri, 2015 [98], Chung, 2022 [23], Saidi, 2019 [64], Wagenaar, 2014 [41], Duque, 2014 [42], Alshare, 2011 [47]	learning outcomes	Learn_Out

, we have detailed the aspects that constitute the elements of the learning context (L).

Therefore, the fifth research hypothesis is

H5. 

The learning context positively influences students’ perception of the competencies they develop in the SAP course

Although in the research carried out, the SAP course for which students’ perceptions were assessed is an individual course, administered in the same year of study, thus without a differentiation of content by specialization [31]; nevertheless, we expect that there will be differences between specializations in terms of the competencies that students develop.

Therefore, aiming to identify solutions to improve course content, we propose to test whether:

H6. 

Students’ perception of learning outcomes may be influenced by belonging to a particular program of study

We propose the TOE-L model that we consider more appropriate for the purpose of our research (Figure 1).

In the below figure (Figure 2), a research model is presented where all hypotheses are represented.

3.2. Sample

Our study aims at the perception of the students of Bucharest University of Economic Studies (BUES), Romania regarding the specific learning elements of the SAP course from the perspective of the TOE_L framework dimensions. Students from the following degree programs were considered: Accounting and Management Informatics (CIG), Management (MAN), Foreign Language Economic Studies (FABIZ), Marketing (MRK) and Business and Tourism (BT). At BUES, the SAP course is taught in the second year of the undergraduate cycle.

The population is represented by 560 students who took the SAP course in the academic year 2023–2014 in the above-mentioned degree programs. From a demographic point of view, the only criterion that we considered relevant is the students’ belonging to the BUES study programs in which the SAP course is included. In total, 216 students from 5 study programs (

Table 5. Distribution of respondents by study programs.

Learning Program	Number of Students	Percent
BT	8	3.70
CIG	119	55.10
FABIZ	41	19.00
MAN	39	18.10
MRK	9	4.20
TOTAL	216	100.00

) participated in our study as follows:

Because SAP is integrated into the realization of different functions of an organization (purchasing, sales, production, accounting, finance, human resources, etc.), we expect that students will perceive differently the learning elements of the TOE framework. There are differences in the number of students by programs of study. The heterogeneity is due to our intention to include all programs containing SAP courses in the study. We had two reasons for this decision. First, we wanted to compare the perception of students from the CIG program, which does not only prepare SAP users but also IT specialists who will implement and configure SAP in companies, with students from the other programs, which only prepare SAP users. On the other hand, we wanted to assess to what extent all these programs ensure the development of competencies related to the three dimensions of the TOE framework. Some may be more sensitive to the organizational component while others may be more interested in the technological component.

3.3. Data Collection

For data collection, we applied a questionnaire that includes one question and 29 propositions. The question refers to the study program the students are following. In order to preserve confidentiality for each student, we did not ask any other questions regarding the sample structure.

For each of the 28 learning items, we formulated a proposition and included it in the questionnaire (Appendix A). Students were asked to express their opinions using a Likert scale from 1 (strongly disagree) to 5 (strongly agree).

The 28 items corresponding to the dimensions of the TOE-L framework correspond to the following variables and are presented in

Table 6. Model variables.

Variable	Dimensions	Abbreviations	Elements
Independent variables	Technology	Tech	Tech_1-Tech_7
	Organization	Org	Org_1-Org_8
	Environment	Env	Env_1-Env_5
	Learning context	L	L_1-L_8
Dependent variables	Learning outcomes	Learn_Out	Learn_Out

:

Participation in the study was anonymous. The questionnaire was distributed online to the institutional email addresses of the student groups in such a way that study participants could not be identified. Students could only log in to these institutional addresses with their own user name and password. This eliminates the risk of someone else participating in the study. The email opens with an invitation to participate in the survey, and students are informed that by clicking on the survey link, they agree to participate. The invitation includes details on the purpose of the study, duration, type of research, selection of participants, voluntary participation, procedures, risks, benefits, and contact person. Participants were informed that they could withdraw from the study at any time. Data were collected from May to June 2024, at the end of the semester.

In total, 216 responses were received, all of which were valid. The response rate was 38.57% an acceptable rate considering similar studies (29.3% for [99], 35.6% for [100], 35.7% for [101]).

For the details related to the specific elements of the learning context, we proceeded to the content analysis of the curricula of each study program and the syllabus related to the SAP course in each program.

3.4. Data Analysis and Results

For the present research, we used SPSS software version 20, to analyze the data resulting from the questionnaire. We performed questionnaire fidelity testing, descriptive analysis of the obtained data and multiple regression analysis to validate the research hypotheses.

3.4.1. Reliability Test Results

Results obtained by applying the constructed questionnaire were tested for construct reliability using Cronbach’s alpha internal consistency coefficient. This coefficient determines how a set of items are related as a group and measures the same variable. The content validity of the questionnaire was verified by testing on the sample of 216 students, without the need to go back to the questionnaire content and re-test. The Cronbach’s alpha coefficient value of 0.924 obtained at the questionnaire level indicates optimal internal consistency and good correlation between questionnaire items. At the same time, we also analyzed the fidelity for each independent variable, given that they correspond to several items. Thus, for the variable TECH (7 items), we obtained a value of 0.901; for the variable ORG (8 items), the value is 0.931; for the variable ENV (5 items), the value of the Cronbach’s alpha coefficient is 0.927; and for the variable L (8 items), it is 0.822. The values of Cronbach’s alpha coefficients exceed the threshold of 0.70 considered to be generally the minimum accepted level for the reliability test [102,103]. The results indicate that all items of the questionnaire are well correlated and correctly measure the research variables, providing the preconditions for testing the validity of the research hypotheses.

3.4.2. Descriptive Statistics

Table 7. Descriptive statistics results.

TOE-L Framework	Propositions in the Questionnaire	Code	Mean
Technology	P9	Tech_1	4.26
	P10	Tech_2	4.12
	P11	Tech_3	4.11
	P12	Tech_4	4.16
	P13	Tech_5	3.98
	P14	Tech_6	3.44
	P15	Tech_7	3.77
Organization	P1	Org_1	3.91
	P2	Org_2	3.96
	P3	Org_3	3.94
	P4	Org_4	4.13
	P5	Org_5	3.62
	P6	Org_6	4.02
	P7	Org_7	4.20
	P8	Org_8	3.96
Environment	P16	Env_1	4.09
	P17	Env_2	4.05
	P18	Env_3	4.13
	P19	Env_4	3.92
	P20	Env_5	4.06
Learning context	P21	L_1	4.19
	P22	L_2	3.84
	P23	L_3	2.74
	P24	L_4	3.05
	P25	L_5	2.95
	P26	L_6	2.48
	P27	L_7	4.04
	P28	L_8	4.08
	P29	Learn_Out	3.94
	ScoreMeanTech		3.97
	ScoreMeanOrg		3.96
	ScoreMeanEnv		4.04
	ScoreMeanLearn		3.42

presents the overall descriptive statistics results regarding students’ perception of the learning elements provided by the SAP course. Students believe that the SAP course helped them to understand the relationship between organizational, technological and business environment factors (mean 3.94). For 14 of the 28 learning elements, students gave a mean score higher than 4. There are no significant differences between the mean scores for the three dimensions of the TOE framework and all approximate the mean learning outcomes.

At first glance, students most appreciate that SAP uses a single database, clear operating procedures and integrated modules that provide complete solutions for various functions of the organization (mean 4.26) and that it facilitates real-time access to related information (mean 4.20).

In relation to the learning context, students most appreciated the fact that the SAP course presented them with different theoretical aspects of an organization’s activities (sales, procurement, production, accounting, finance, management, etc.) (mean 4.19). Students gave more modest scores to learning elements related to aspects such as SAP implementation strategies (Agile Methodology Implementation, Phased Rollout, Wave Implementation, etc.) (mean 3.44), the impact of SAP on business processes (improved operational efficiency, increased visibility and transparency, improved collaboration, scalability and flexibility, improved resource management, compliance and risk management, cost reduction, etc.) (mean 3.77) and the costs and timelines associated with SAP implementation (mean 3.62).

To ensure the effectiveness of the SAP course, the course syllabus must provide curriculum prerequisites and competency prerequisites. If these preconditions are provided then students will not have barriers in the learning process. In order to test whether students perceived the existence of such barriers we introduced four references (L_3-L_6) within the learning context dimension. The low scores obtained for these items (means ranging from 2.48 to 3.05) confirm that students did not perceive that learning outcomes were affected by the existence of such barriers.

With regard to the learning context, students felt that a very good level of knowledge of SAP would enable them to engage more easily in different departments of an organization using SAP and to successfully assume different professional roles (mean 4.04). They felt that the learning resources available (course support, seminar support, online resources, computers available at school, etc.) for the SAP course were sufficient and relevant (mean 4.08).

3.4.3. Results

First, we wanted to test the correlation between learning items specific to each dimension of the TOE framework and learning outcomes (H1, H2 and H3). We developed multiple regression models where the independent variables were, in turn, learning items (TECH, ORG and ENV) and the dependent variable was learning outcomes (Learn_Out). We selected the backward option which allows the SPSS software to remove certain variables and give us results for different models. The aim is to identify the model that best explains the relationship between the independent variables and the dependent variable.

Testing hypothesis 1 (H1)

The results of the multiple regression analysis for testing hypothesis H1 are presented in

Table 8. Regression model results for H1.

Dependent Variable: Learn_out R Square = 0.685
Independent Variable Codes	Independent Variable Names	Coefficient	Prob (p-Value)
Tech_1	Unique database	0.261	0.000 *
Tech_2	Configuration	0.195	0.001 *
Tech_3 (excluded)	IT competencies	−0.048	0.544
Tech_4	Other technical competencies	0.182	0.007 *
Tech_5 (excluded)	Maintenance	0.010	0.357
Tech_6	Implementation strategies	0.137	0.008 *
Tech_7	SAP impact on business processes	0.010	0.000 *

* p-value < 0.05.

.

The R square value suggests that about 68.5% of the learning outcome variability is explained by the model. Tech 3 and Tech 5 variables were excluded from the model as they do not seem to influence students’ perception of the learning outcome. Students do not directly associate the IT skills they need to use SAP with learning outcomes. The finding is a logical one since these skills are prerequisites and not outcomes of SAP learning. An odd coefficient of -0.048 may indicate that it was not clear to the students which previously acquired IT skills they could use in the SAP course. Instead, students correlate the integrated use of skills from areas such as accounting, finance, management, etc., with learning outcomes. For a one-unit increase in the perception of other technical skills, the perception of learning outcomes increases by 0.182 units.

Also, students do not consider the need to maintain a long-term relationship with the SAP vendor as a learning element influencing learning outcomes.

Of the independent variables TECH, the ones that correlate best with the dependent variable are those related to the impact of SAP on business processes—improved operational efficiency, increased visibility and transparency, improved collaboration, scalability and flexibility, improved resource management, compliance and risk management, cost reduction (Tech_7) and the fact that the integrated ERP-SAP system provides complete solutions for various functions—accounting, finance, human resources, purchasing, production, sales, marketing, etc. (Tech_1).

Therefore, the regression model validates hypothesis H1, the p-value is less than 0.05, which means that the technological skills acquired in the SAP course positively influence students’ perception of learning outcomes.

Testing hypothesis 2 (H2)

The results of multiple regression analysis for testing hypothesis H2 are presented in

Table 9. Regression model results for H2.

Dependent Variable: Learn_out R Square = 0.659
Independent Variable Codes	Independent Variable Names	Coefficient	Prob (p-Value)
Org_1	Best practices	0.229	0.000 *
Org_2 (excluded)	Investments	0.300	0.436
Org_3 (excluded)	Innovation	0.920	0.297
Org_4	Process efficiency	0.183	0.013 *
Org_5 (excluded)	Costs, deadlines	0.190	0.622
Org_6	Management support	0.217	0.005 *
Org_7	Real-time access to information	0.179	0.016 *
Org_8	Avoid redundancies	0.206	0.002 *

* p-value < 0.05.

.

The R square value suggests that about 65.9% of the learning outcomes variability is explained by the model. The variables Org_2, Org_3 and Org_5 were excluded from the model as they do not significantly correlate with students’ perception of learning outcomes. The data suggest that students do not correlate with learning outcomes issues such as the costs of adopting SAP, the investments required in the organization’s IT infrastructure, and the organization’s ability to innovate business models using SAP.

The best correlates with learning outcomes are items such as students’ perceptions of using SAP to meet the organization’s goals using best practices (Org_1), management support in adapting to SAP solutions (Org_6), and eliminating redundancies and cumbersome communication (Org_8).

Therefore, the regression model validates hypothesis H2, the p-value is less than 0.05, which means that the organizational competencies acquired in the SAP course positively influence students’ perception of learning outcomes.

Testing hypothesis 3 (H3)

The results of multiple regression analysis for testing hypothesis H3 are presented in

Table 10. Regression model results for H3.

Dependent Variable: Learn_out R Square = 0.664
Independent Variable Codes	Independent Variable Names	Coefficient	Prob (p-Value)
Env_1	Sustainability	0.456	0.000 *
Env_2 (excluded)	Information sharing	0.730	0.427
Env_3 (excluded)	Integrated strategies	0.620	0.406
Env_4	Competitiveness	0.277	0.000 *
Env_5	Support (consultancy, technology transfer)	0.215	0.002 *

* p-value < 0.05.

.

The R square value indicates that 66.4% of the variation in learning outcomes is explained by the model. The regression model excluded the variables Env_2 and Env_3. Students do not correlate with learning outcomes aspects such as the use of the Cloud to share common information with other organizations and the organization’s development of integrated strategies to adapt to change. The environmental variable that best explains the learning outcomes is Env_1 (0.456). For a one-unit increase in students’ perception of SAP’s contribution to generating sustainability for the organization and its partners, the perception of learning outcomes increases by 0.456 units.

Knowledge about competitive pressure (Env_4) and the existence of the necessary support to implement SAP (Env_5) also make a significant contribution to the perception of learning outcomes.

Therefore, the regression model validates hypothesis H3, and the p-value is less than 0.05, which means that the environmental competencies acquired in the SAP course positively influence students’ perception of learning outcomes.

Testing hypothesis 4 (H4)

To identify the contribution of the learning elements related to all components of the TOE framework on learning outcomes and which of the three components (TECH, ORG, ENV) more strongly influence learning outcomes, which would highlight the effectiveness of a comprehensive approach to SAP learning. The results of the multiple regression analysis for testing hypothesis H4 are presented in

Table 11. Regression model results for H4.

Dependent Variable: Learn_out R Square = 0.698
Independent Variable Codes	Independent Variable Names	Coefficient	Prob (p-Value)
TECH	Technology	0.432	0.001 *
ORG	Organization	0.360	0.001 *
ENV	Environment	0.331	0.003 *

* p-value < 0.05.

.

The R square value indicates that 69.80% of the variation in learning outcomes (Learn_Out) is explained by the model. Coefficient values suggest a significant influence of the learning elements related to the three components of the TOE framework on how students perceive learning outcomes.

Therefore, the regression model validates hypothesis H4, the p-value is less than 0.05, which means that the competencies related to the three components of the TOE framework acquired in the SAP course positively influence students’ perceptions of learning outcomes.

Testing hypothesis 5 (H5)

The results of multiple regression analysis for testing hypothesis H5 are presented in

Table 12. Regression model results for H5.

Dependent Variable: Learn_out R Square = 0.595
Independent Variable Codes	Independent Variable Names	Coefficient	Prob (p-Value)
L_1	Content	0.343	0.000 *
L_2	Working mode	−1.143	0.004*
L_3	Barriers/knowledge of accounting and financial reporting;	0.193	0.000 *
L_4 (excluded)	Barriers/digital skills	−0.002	0.630
L_5 (excluded)	Barriers/interdisciplinary aspect of the SAP course	−0.078	0.570
L_6 (excluded)	Language barriers	−0.130	0.538
L_7	Employability	0.321	0.000 *
L_8	Resources	0.308	0.000 *

* p-value < 0.05.

.

The R square value indicates that 59.5% of the variation in learning outcomes is explained by the model. Learning context explains 59.5% of the variation in learning outcomes. Students most strongly correlated aspects such as course content (0.343) and employability (0.321) with learning outcomes. Students also correlated SAP learning outcomes with the sufficiency and relevance of available learning resources (0.308). Odd results obtained for the variables excluded from the model (L_4-L_6) could mean that students do not perceive the existence of digital competence barriers, the interdisciplinary nature of the course and language barriers that significantly affect learning outcomes.

Therefore, the regression model validates hypothesis H5, the p-value is less than 0.05, which means that the learning context positively influences students’ perception of the competencies they develop in the SAP course.

Testing hypothesis 6 (H6)

To see whether students’ perceptions of learning outcomes may be influenced by belonging to a particular program of study, we conducted the mean analysis related to students’ responses from the five programs of study. The mean analysis results for testing hypothesis H6 are presented in Appendix B.

The students most convinced that the SAP course helped them understand the relationship between organizational, technological and business environment factors to a reasonably good level are the students from the MAN and CIG programs. More modest averages are reported from the BT and MRK programs but these should be interpreted with caution due to the small number of respondents. Considering Rank Programs and Rank Learn_Out, it can be observed that the perception of students from the different study programs on the learning items related to the TOE dimensions overlap with their perception of the learning outcomes (Perception GAP is zero). Rank Overall indicates a balance in the provision of learning items across all study programs (differences in score values are insignificant). Rank analysis is often used to rank students’ perceptions of students’ technical or vocational competencies [99,104].

Although the SAP course is taught in an IT course by an IT faculty, students confirm that the knowledge required for the organization and environment dimensions is developed equally with technological knowledge. The differences in perception are evident in the discussion section.

The mean analysis validates hypothesis H6, that students’ perceptions of learning outcomes may be influenced by belonging to a particular study program.

4. Discussion

4.1. Adoption of SAP in BUES Curricula

BUES is the largest economic university in Romania, with over 22,000 students and more than 100 degree programs (bachelor, master and doctorate) in Romanian, English, French and German. Each of these programs contributes to the development of students’ digital and business skills, preparing them for different roles in the private companies and institutions where they will work.

The integration of SAP into BUES study programs has been in line with the needs of the business environment. According to SAP, these systems offer integrated solutions for 26 industries and 12 lines of business in three modes of use, cloud, on premise or hybrid.

BUES’ mission is, among other things, to provide students with a sustainable education by training the necessary skills (specific and transversal) for various roles found in the business environment, ranging from IT, accounting, finance, logistics, production, quality management, economic and financial analysis, etc., to human resources and sustainable development.

For BUES, the improvement of SAP teaching has a number of advantages, both for faculty (integrated teaching, business case studies, collaborative working, distance learning, project preparation/example, laboratory work using innovative technology) and for students, who have the opportunity to work using an ERP information system that is used by the world’s largest companies, i.e., future employers.

Learning and using SAP offers, through the diversity of IT solutions made available, a significant increase in employability through the career opportunities found in the majority of companies worldwide. SAP learning constitutes a competitive advantage in the digital transformation process, the ultimate goal being to align with Industry 4.0 requirements (automation, information/data exchange, advanced manufacturing technologies). 87% of global trade is provided by SAP customers and 80% of SAP customers are SMEs—small and midsize enterprises. At the same time, 99 of the 100 largest companies globally are SAP customers and 97 of these are the greenest companies.

The first faculty to include SAP in the curriculum was the Faculty of Accounting and Management Informatics (CIG). After a few years, this course was taken up and adapted by other faculties such as the Faculty of Foreign Language Economic Studies (FABIZ), the Faculty of Management (MAN), the Faculty of Marketing (MKT), the Faculty of Business and Tourism (BT). The implementation of SAP in BUES is conducted, as in most universities, as an independent course. However, this has been a challenge because, unlike other universities which have only one faculty of business administration, BUES has 11 faculties with an economics profile, (CIG, MAN, MRK, BT, etc.). Thus, SAP courses at BUES tend to be more specialized than at other universities. In addition to learning how SAP supports the realization of all functions of the organization, students learn those modules that are more relevant to their specialization. BUES can be considered a model of best practice if we consider the customization of SAP course content according to the specifics of the degree programs.

The students of BUES study programs prepare for different roles within an organization (accounting and financial reporting, management informatics, business administration, tourism, management, and marketing). SAP gives them the opportunity to prepare and practice these roles in a learning context connected to reality. The benefits of SAP for performing organizational functions and increasing the effectiveness of these roles are confirmed by the literature [105,106].

For the realization of the SAP implementation, BUES became a member of SAP UA, benefiting from the necessary resources for this process. BUES uses the SAP ERP system S/4HANA, which is hosted in a SAP University Cloud. Our University pays for hosting and materials provided by SAP University Alliances. The initial training of the faculty was provided by SAP UA and by SAP specialists from Romanian companies. As a result of the collaboration with SAP UA, BUES students can obtain a certification of their SAP skills, which are globally recognized, providing a competitive advantage in employment.

The SAP Syllabus is realized by adapting case studies provided by SAP UA modeled on the Global Bike dataset. The adaptations and extensions bring into discussion cases and business processes of Romanian companies using SAP. SAP Syllabus integrates a series of essential and current notions about ERP, data analytics, IoT (internet of things), ML (machine learning) or AI (artificial intelligence). As examples of courses, we can mention ERP Systems, Financial Accounting Information Products, Databases, Implementing ERP Systems, and Project Planning, all of them providing students with practical experience in implementing, modeling and using economic processes found in the business environment. The definition of the learning elements in the SAP Syllabus did not explicitly consider the TOE Framework. However, in the courses offered by SAP UA and embedded/delivered in the university, we find notions related to the TOE components. Thus, as far as the technological component is concerned, aspects related to the characteristics of SAP, its use and the integration of the technologies offered by SAP in business processes are presented. Related to organizational aspects, the SAP courses taught at BUES address issues related to the implementation of SAP in an organization in the context of the dynamics of the business environment, best practices in implementation, adaptation of the organizational structure as well as the impact of a SAP implementation on the processes and culture of the organization.

In SAP teaching, related to the environmental component, topics such as adapting to a competitive business environment, using SAP technologies to meet the challenges of information sharing, the use of cloud computing to generate sustainability for both the organization and its partners are addressed.

SAP education in the university offers learning opportunities for students such as webinars, presenting case studies on business process modeling, new technologies and company experiences in using SAP (best practices), SAP Learning Hub, Open SAP, courses leading to a globally recognized certification increasingly demanded by employers, etc. Teachers have training opportunities and access to a range of resources such as courses, videos, and train-the-trainer (TTT) programs. They benefit from the use of complex and more effective educational tools that provide technical and functional skills training.

Using SAP University Alliances resources, teachers have adapted and extended the case studies to the experiences of the local business environment. Learning SAP in BUES allows the customization of learning objectives to the specific requirements of each country and company. Students have the opportunity to link business decisions with specific decisions in the fields of accounting, finance, taxation, and economic analysis, in a real environment and using cloud technologies.

4.2. Students’ Perception of Learning Outcomes through the Lens of Specific Learning Elements of the TOE Framework

The research provides valuable insights into the effectiveness of SAP courses in providing integrated learning that develops students with the skills needed to perform in the different job roles in a highly dynamic labor market. Learning based solely on the use and acceptance of technology has been effective in the early stages of using ERP-SAP systems. Over time, curricula in universities have adapted to the maturity of SAP usage. The digitization of university courses and their connection to market requirements have prompted universities to extend training beyond the purely technological component. A student who only knows how to navigate through the SAP menu and solve one-off tasks without being able to connect what they are doing with the organization’s processes and functions as well as with information and constraints coming from outside the organization is not ready to be a desirable employee for companies.

The TOE framework proves its validity because it creates an integrative context upon which the learning requirements of SAP can be developed in such a way that students can develop competencies in both the technology component and the organization and environment components.

The results of our study confirm that BUES students significantly correlate learning elements specific to the three TOE components with learning outcomes. When relating to the learning outcomes, students consider the elements of the technology component more than those of the other two components. This perception is a justified one if we consider that SAP learning is carried out in a one-to-one course and provided by an IT faculty.

At BUES, SAP is not used in teaching other subjects such as accounting, management, logistics, marketing, finance, etc., as is the case at German universities, for example [107]. Students value the impact of SAP on business processes and the solutions it has for various functions—accounting, finance, human resources, purchasing, production, sales, marketing, etc. Although SAP course participants, students tend to value the acquisition of skills in areas such as accounting, purchasing, sales, human resources, etc., more than the need for specific information systems skills. This may indicate that students are aware that to learn in an integrated SAP way it is not sufficient to rely on digital skills alone [23,28].

Regarding SAP implementation at the organizational level, students have a poor perception of some knowledge about the costs of SAP adoption, the investments required in the organization’s IT infrastructure, and the organization’s ability to innovate business models using SAP. Such a perception may be the result of the fact that courses are often focused on the use and usefulness of the tools and not so much on the decision-related aspects of adopting and adapting these systems. Knowledge related to the implementation of SAP at the level of an organization is needed especially in the CIG and MAN degree programs that prepare specialists who need skills related to decision making on SAP implementation.

Universities aim, among other things, to develop students’ entrepreneurial skills. They need to know what it means to develop a strategy in a business or technological context [13,44], how to make investment decisions [23,74,107], how to manage costs [13,54], etc. Thus, learning SAP allows students to understand, on an experiential basis, what it means to manage a business and thus to acquire entrepreneurial skills [96]. Our results confirm that there is not enough emphasis on business innovation through information technology. Students should understand that SAP supports the organization in innovating its business models and that SAP itself is an innovation tool. This reality will continuously entertain the need for agile specialists to fulfill professional roles in agile organizations [1,75].

Students are much more receptive when it comes to using SAP to meet organizational goals using best practices, management support in adapting to SAP solutions and eliminating redundancies and cumbersome communication.

SAP connects the organization to the external environment with a number of benefits for both the organization and its partners [27,89]. Students do not correlate with the learning outcomes aspects such as sharing common information with other organizations and the organization’s development of integrated strategies to adapt to change. Instead, students are most aware that SAP functionalities are correlated with an organization’s ability to meet sustainability requirements. For many years, sustainability was addressed in a separate course. Nowadays, sustainability information is much more contextualized and integrated into an increasing number of disciplines (sustainability accounting, sustainable finance, etc.) [87].

Also, knowledge such as competitive pressure and having the necessary support to implement SAP are also associated with learning outcomes. If partners are using SAP and the organization is not, the organization may be exposed to higher costs to manage and transmit the necessary information [69,83].

4.3. Students’ Perceptions of Learning Outcomes from a Learning Context Perspective

By analyzing the SAP Syllabus, we found that the content elements cover the big topics without much detail. Based on these worksheets, the faculty developed their learning resources and made them available to the students. Students correlated aspects such as course content and the sufficiency and relevance of available learning resources most strongly with learning outcomes. Moreover, studies draw attention to the importance of the resources used [33].

Students were asked to indicate whether teamwork ensures more effective learning of SAP than individual study. The results show that the way of working does not significantly influence the learning outcomes. Teamwork is at the faculty’s discretion, as there are no explicit requirements. In SAP courses at BUES, students generally work individually and are assessed individually. Although the mode of work is individual, students benefit from hands-on learning [34]. However, although effective mastery of SAP requires learning through hands-on experiences, it has been shown that working in teams during undergraduate studies is beneficial for the development of skills required in the labor market [93,94].

At BUES, the SAP course is taught in the second year of the undergraduate program. The students do not perceive any barriers related to digital, language or interdisciplinary competencies for positive learning outcomes. This is only natural given the pre-SAP subjects that provide digital and linguistic competencies, and students do not always perceive the interdisciplinary nature of the notions they study. The results confirm that students have a greater need for knowledge of accounting and financial reporting as a precondition for effective learning of SAP. The SAP course is individual, the content is similar across all BUES degree programs. Although students in the IGC program have this knowledge, it is insufficient considering the year of study in which the SAP course is taught. In addition, the practical use of accounting and financial reporting knowledge in the SAP course can be enhanced by adopting practice-oriented and digitization-based teaching methods in other courses as well.

Employability is an individual characteristic that refers to knowledge, skills and personal attributes that are positively associated with future job performance and is appropriate to a specific organizational and work context [2]. Given that the labor market is dynamic and employers’ expectations are not uniform, the question arises whether universities are the right place to develop employability [108]. One of the ways to increase the employability of business students is to teach them to use software useful for organizations and provide them with hands-on experience [95]. More and more BUES partners offering students internships and work placements are using SAP. In fact, the introduction of SAP in the BUES curriculum was at the request of some of them. Our results confirm that the students participating in the study positively and significantly correlate the employability associated with the skills acquired in the SAP course with learning outcomes. Learning SAP allows students to acquire technical skills by solving real business problems but also a range of vocational skills demanded by the labor market [97,109].

4.4. Students’ Perceptions of Learning Outcomes in Terms of Program Affiliation

SAP can influence different roles within an organization, from roles that aim to manage information and increase control to roles that aim to increase agility. Moreover, SAP development is realized by combining role-based perspectives with business process perspectives [39]. Students of BUES degree programs prepare for different roles within an organization and SAP gives them the opportunity to prepare and practice these roles in a learning context connected to reality. Our analysis shows that the perception of students from the different study programs on the learning items related to the TOE dimensions overlaps with their perception of the learning outcomes.

The highest scores were assigned by students from the MAN and CIG degree programs. However, there are no significant differences in the scores attributed to the three components of the TOE framework indicating that at the BUES level, the formation of technological, organizational and environmental competencies through the SAP course is balanced. There are, however, differences that deserve to be investigated in future research. Students in the MAN and FABIZ programs rate more highly the skills related to the technological component while students in the CIG program give higher scores to the organizational component. CIG trains specialists in Accounting and Management Informatics, while the other programs are more oriented toward business administration. Therefore, a possible explanation is that although the expectations of technological skills of CIG students are satisfied, they value organizational skills more because they are essential in SAP systems development, consulting, training, etc., aspects related to their future jobs.

The results of our study validate the TOE_L framework as an appropriate and useful framework in determining the learning effectiveness of BUES’ SAP courses.

5. Conclusions

5.1. Findings

To be more effective, SAP courses must develop technological, organizational and environmental competencies in an integrated manner. Our research investigates the effectiveness of the SAP course by testing BUES degree program students’ perceptions of the learning elements and their contribution to learning outcomes. The main results of our research confirm that students in BUES degree programs positively and significantly correlate specific learning elements of the three dimensions of the TOE framework with learning outcomes. Although the five study programs prepare students for different professional roles, they all develop competencies related to the three dimensions in a balanced way. Aspects such as the impact of SAP on business processes and knowledge about the technical and usability features of SAP, the use of best practices and managerial support in adopting and using SAP, the linking of SAP functionalities with an organization’s ability to meet sustainability requirements, competitive pressure as one of the key factors facilitating the adoption of SAP are elements of learning that were positively correlated with learning outcomes. In contrast, students do not correlate specific knowledge, be it technological (IT skills, maintenance), organizational (investment, innovation, costs and timelines) or environmental (information sharing, integrated strategies) with learning outcomes. In general, the elements that define the learning context, such as course content, employability, sufficiency and relevance of available learning resources correlate strongly with learning outcomes. Students do not perceive any barriers related to digital, language or interdisciplinary competencies of the course to positive learning outcomes.

5.2. Contribution and Implications

Our study has a number of significant contributions to the field. First, the study contributes to the research by providing a clear and detailed insight into the context of SAP learning in higher education, the competencies that students acquire and which we have integrated with the three dimensions of the TOE framework and the learning outcomes. This is the first study that addresses the issue of SAP course effectiveness from the perspective of ensuring not only technological but also organizational and environmental competencies in a Romanian university. Another contribution is the evaluation of the effectiveness of the SAP course by correlating the learning outcomes with the elements that define the learning context in such a way that aspects of context, curriculum, content, and competencies that can be improved can be identified. Thus, our proposed framework, TOE_L, proved to be appropriate and useful in determining the learning effectiveness of SAP courses organized by BUES.

From a strategic perspective, our contribution is to provide an integrative framework for SAP learning that could be useful for decisions-makers. Our study provides useful information for evaluating the effectiveness of learning new cloud computing-based technologies at business schools. The research results can be useful for improving the content of SAP disciplines, the curriculum of study programs, but also for making decisions about the financial and logistical support (infrastructure, resources, training) that universities, as sustainable organizations, need to provide in the long term. Universities are newly being asked to integrate sustainability requirements into their curricula, or requirements that enable the training of skills to contribute to generating sustainability. Through its modules and the use of the Cloud, SAP enables the collection of financial and non-financial sustainability information and facilitates organizations’ compliance with legal sustainability reporting requirements. Learning SAP based on the TOE framework supports this goal and is consistent with SDG 4 (Quality education), SDG 8 (Decent Work and Economic Growth) and SDG 9 (Industry, Innovation and Infrastructure).

Hence, university support and the involvement of all stakeholders in ensuring the effectiveness of SAP learning are essential, as it is recognized that students’ employability conditions their performance in future jobs.

5.3. Limitations

However, our research has a number of limitations. First, the sample is not representative of the BT and MRK degree programs and therefore the results obtained cannot be attributed to all students of these programs. Also, a higher response rate than the one obtained by us (38.57%) would have ensured a higher robustness of the obtained results and could have revealed other trends among students in terms of learning SAP. Another limitation of the research is that it is limited to studying students’ perceptions and does not investigate the opinions of other educational stakeholders (faculty, employers, etc.). Although learning items related to the three dimensions of TOE have been defined based on previous literature, SAP UA curriculum and BUES requirements, their selection may be subjective.

5.4. Future Research

Future research can be manifold. The TOE_L model can be strengthened by testing faculty’ and employers’ perceptions of the factors that condition the outcomes of SAP learning, as stakeholders and interested parties in student learning. Also, the TOE_L model built to investigate the effectiveness of SAP learning in an educational environment can be tested by extending the survey to other universities, applied in different phases of the integration of ERP-SAP courses in curricula or adapted to specific learning contexts in business environments.