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

See all articles by Nikolaos Vakalfotis

Nikolaos Vakalfotis

Ulster University

Joan Ballantine

University of Ulster; University of Ulster

Anthony Wall

University of Ulster

Date Written: October 2, 2013

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.

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

Vakalfotis, Nikolaos and Ballantine, Joan Amanda and Ballantine, Joan Amanda and Wall, Anthony, A Literature Review on the Impact of Enterprise Systems on Management Accounting (October 2, 2013). Proceedings of the 8th International Conference on Enterprise Systems, Accounting and Logistics (ICESAL), 11-12 July 2011, Thassos Island, Greece, Available at SSRN: https://ssrn.com/abstract=2335054

Nikolaos Vakalfotis (Contact Author)

Ulster University ( email )

Shore Road
Newtownabbey, BT37 0QB
Northern Ireland
00306976122030 (Phone)

Joan Amanda Ballantine

University of Ulster ( email )

Jordanstown Campus
Shore Road
Newtownabbey, Northern Ireland BT37 0QB
Northern Ireland

University of Ulster ( email )

Northland Road
Londonderry, BT48 7JL
Northern Ireland

Anthony Wall

University of Ulster ( email )

Shore Road
Newtownabbey BT37 0QB, Northern Ireland
United States
02890366024 (Phone)

HOME PAGE: http://www.ulster.ac.uk/

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