A Literature Review on the Impact of Enterprise Systems on Management Accounting
Proceedings of the 8th International Conference on Enterprise Systems, Accounting and Logistics (ICESAL), 11-12 July 2011, Thassos Island, Greece
27 Pages Posted: 7 Oct 2013 Last revised: 9 Oct 2013
Date Written: October 2, 2013
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.
Keywords: enterprise systems, enterprise resource planning, business intelligence, management accounting change, activity based costing, balanced scorecard, strategic management accounting
JEL Classification: M41, O33
Suggested Citation: Suggested Citation