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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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Despite immense investment by hotel operators in information technology, evidence of improved productivity is scant, leading to discussion of a "productivity paradox." Part of the problem with the analysis of productivity in the service sector as a whole and in hotels in particular is how to measure productivity. For this study, the authors established a number of possible productivity benchmarks, such as speed of check-ins, reservations per labor hour, and rooms cleaned per housekeeping hour. Just nine hotel chains responded to the survey, but those chains represent some 4,000 hotel properties. No single measurement or set of measurements was used by the nine respondents. The study also assessed the respondents' expectations for productivity improvements and whether those expectations were fulfilled. Ironically, respondents did not always expect productivity improvements from the technology installation and were sometimes pleasantly surprised. The authors suggest that productivity may not always be the motivating factor for installing information technology. Instead, hoteliers are installing technology to improve the guest experience.

Cognitive fit, a correspondence between task and data representation format, has been demonstrated to lead to superior task performance by individual users and has been posited as an explanatiton for performance differences among users of various problem representations such as tables, graphs, maps, and schematic faces. The current study extends cognitive fit to accounting models and integrates cognitive fit theory with the concept of localization to provide additional evidence for how cognitive fit works. Two accounting model representations are compared in this study, the traditional DCA (Debit-Credit-Account) accounting model and the REA (Resources-Events-Agents) accounting model. Results indicate that the localization of relevant objects or linkages is important in establishing cognitive fit.