A Review of ERP Research: A Future Agenda for Accounting Information Systems

Abstract

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.

Avaliação dos sistemas de informação nas organizações: um estudo de caso em empresas do comércio varejista da cidade de Cruz das Almas – BA

“…O sucesso de ERP depende de quão bem o sistema corresponde à cultura organizacional. Além disso, algumas pesquisas sugerem que a cultura organizacional pode também ser modificada pela alta administração, o que pode atenuar eventuais conflitos neste processo de implantação (GRABSKI; LEECH; SCHIMIDT, 2011).…”

Increasing the Value of Research: A Comparison of the Literature on Critical Success Factors for Projects, IT Projects and Enterprise Resource Planning Projects

“…This, they consider, makes them strategic and, therefore, they must be approached as such in terms of their project management. Grabski et al state that ERP projects are inextricably linked with the organisation's operational structure and business processes, requiring joint activities in terms of operation and process reengineering, as well as in terms of ERP configuration [6]. They note that IT projects minimise business process reengineering because software is written to match current business processes, whilst ERP projects minimise software modifications but result in significant process and organisational change [22].…”

Integrating Data Mining Into Managerial Accounting System: Challenges and Opportunities

“…There are a lot of new technologies which can be integrated into the current AIS, such as business intelligence and balanced scorecard systems (Grabski, Leech, & Schmidt, 2011). The following will briefly discuss the possible expansions of AIS based on three sub-systems, i.e., data collection, data storage, and data processing.…”