ERP Systems and Accounting: A Systematic Literature Review

Over the last decade, scientific literature has given more attention to enterprise resource planning system in the accounting context. In that sense, the authors perform a systematic literature review in order to map and assess the intellectual territory based on scientific publications from 2000 to...

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Bibliographic Details
Published in:International journal of enterprise information systems 2018-07, Vol.14 (3), p.1-18
Main Authors: Sardo, Filipe, Alves, Maria-Céu
Format: Article
Language:English
Subjects:
Accounting
Analysis
Business management software
Computer programs
Content analysis
Data systems
Enterprise resource planning
Enterprisewide computing
Human resource departments
Industrial management
Information management
Information systems
Literature reviews
Management accounting
New technology
Organizational change
Qualitative research
Systematic review
Citations: Items that this one cites
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Summary:Over the last decade, scientific literature has given more attention to enterprise resource planning system in the accounting context. In that sense, the authors perform a systematic literature review in order to map and assess the intellectual territory based on scientific publications from 2000 to 2018, in ISI Web of Science and Scopus database. Based on grounded-theory methodology approach, they performed a content analysis to develop their ERP-Accounting information interface literature framework. The results confirm that it is a recent and growing field of study. Five main groups were identified as well as the main authors and journals, such as International Journal of Accounting Information Systems, Qualitative Research in Accounting and Management, Journal of Accounting and Organizational Change, Management Accounting Research, Journal of Emerging Technologies in Accounting, International Journal of Accounting and Information Management, and Industrial Management and Data Systems. Mainstream and interpretative research approach are the main paradigms when studying ERP and accounting information relationship. The authors also identified recent key areas that may indicate tendencies towards future studies and which allows researchers to strategically focus their research.
ISSN:1548-1115
1548-1123
DOI:10.4018/IJEIS.2018070101