A Literature Review on the Impact of Enterprise Systems on Management Accounting
Year: 2011
Type: preprint
Abstract: This paper provides a comprehensive review of previous research at the interface of enterprise systems (i.e. enterprise resource planning (ERP), business intelligence (BI) systems) and management accounting. To date, research has focused mainly on ERP systems with the exception of one study which also investigated BI systems. Studies are reviewed under three categories: those that have employed a positivist approach, an interpretivist approach, and a combination of both approaches. The findings of the literature review suggest that the majority of previous empirical studies has tended to focus on describing changes in management accounting practice and in the role of the management accountant resulting from ERP implementations rather than focusing on analyzing and understanding these changes. The paper presents a research agenda which aims to help academics and practitioners achieve a better understanding of the impact that enterprise systems may have on management accounting.
Source: SSRN Electronic Journal
Institution: University of Ulster
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W22438024