ERP systems are typically the largest, most complex, and most demanding information systems implemented by firms, representing a major departure from the individual and departmental information systems prevalent in the past. Firms and individuals are extensively impacted, and many problematic issues remain to be researched. ERP and related integrated technologies are a transformative force on the accounting profession. As the nature of business evolves, accounting expertise is being called on to make broader contributions such as reporting on nonfinancial measures, auditing information systems, implementing management controls within information systems, and providing management consulting services. This review of ERP research is drawn from an extensive examination of the breadth of ERP-related literature without constraints as to a narrow timeframe or limited journal list, although particular attention is directed to the leading journals in information systems and accounting information systems. Early research consisted of descriptive studies of firms implementing ERP systems. Then researchers started to address other research questions about the factors that lead to successful implementations: the need for change management and expanded forms of user education, whether the financial benefit outweighed the cost, and whether the issues are different depending on organizational type and cultural factors. This research encouraged the development of several major ERP research areas: ͑1͒ critical success factors, ͑2͒ the organizational impact, and ͑3͒ the economic impact of ERP systems. We use this taxonomy to establish ͑1͒ what we know, ͑2͒ what we need, and ͑3͒ where we are going in ERP research. The objective of this review isThe authors are indebted to Roger Debreceny for his considerable guidance and support during the review process.Additional resources for this paper are available online through the American Accounting Association's electronic publications system at: http://aaapubs.org/. Subscribers should use their usernames and passwords for entry into the system where the online resources can be reviewed and printed. If you are a subscriber to the Journal of Information Systems and have any trouble accessing this material, then please contact the AAA headquarters office at info@aaahq.org or ͑941͒ 921-7747. 37to synthesize the extant ERP research reported without regard to publication domain and make this readily available to accounting researchers. We organize key ERP research by topics of interest in accounting, and map ERP topics onto existing accounting information systems research areas. An emphasis is placed on topics important to accounting, including ͑but not limited to͒ the risk management and auditing of ERP systems, regulatory issues, the internal and external economic impacts of ERP systems, extensions needed in ERP systems for XBRL, for interorganizational support, and for the design of management control systems.

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A call to action has been sounded in accounting: Become a profession utilizing data analytics or become a profession bound for the history books. Accounting firms and corporations are investing in data analytics capabilities, but it is not clear whether accounting professionals are following their lead. Practitioner press indicates accountants resist the move beyond Excel even as organizations hire data scientists rather than accountants. This paper uses Status Quo Bias Theory to examine the resistance to data analytics technology by accounting and finance professionals. Surprisingly results indicate the perceived value does not mediate the effect of switching benefits and costs on resistance. Rather, switching benefits and perceived value are aligned as a single factor to reduce resistance, while switching costs directly increase resistance. Researchers have focused substantial effort toward data analytics in education and business. The troubling findings here suggest a number of accounting professionals resist adopting new analytics technology.

While many business publications stress the importance of data analytics skills and technology, The Wall Street Journal reports strong reactions of accountants faced with a move away from Excel. Accountants are traditionally the reliable source for business information, but that position may be eroded by the emerging profession of data analysts. Looking to the future, Big Four accounting firms stress the need for data analysis skills, and universities are launching degree programs. But what is the reaction of current working professionals? Are they heeding the call for data analytics? Evidence indicates there is some resistance to adoption of data analytics practices. This research proposes the use of Status Quo Bias Theory to investigate the reactions of accounting professionals across the spectrum of accounting sub-disciplines. The study seeks to understand factors that may influence practicing accountants' resistance to adopting new data analysis technologies.

The Systems Development Life Cycle (SDLC) model, developed in the 1980s, remains the foundational model for strategic decision making regarding the development or acquisition of new information systems (IS). The SDLC model proposes five system development phases—planning, analysis, design, implementation, and maintenance—using a waterfall theory. These early phases of the SDLC require strategic decisions to be made regarding information systems. Strategic decision making is a model of multi-attribute utility theory, which helps promote decisions that maximize utility among multiple alternatives. This case provides students with experience in making reasoned strategic IT decisions by executing the planning and analysis phases in a new system acquisition life cycle. This educational case is structured to be the first of several cases covering the SDLC involving the same small fictitious public corporation, Casey's Collections. Upon completion of the case, students should have a deeper understanding and appreciation for the process of IS strategic decision making. In addition, students should better understand how to identify an information system's needs and prepare system proposals based on the generation and analysis of alternative solutions. This case is suitable for students in an introductory or graduate accounting systems course; it is also appropriate for use in a IS course on systems analysis and design.