Enterprise resource planning systems as a tool for standardisation, centralisation, and control: insights from the qualitative accounting literature

Matt Kaufman and Erica Wagner

Chapter 4 in Research Handbook on Accounting and Information Systems, 2024, pp 50-66 from Edward Elgar Publishing

Abstract: This chapterexamines thirty years of qualitative research into the effects of Enterprise Resource Planning (ERP) on financial and managerial accounting systems. The median study within our case codex performed approximately two years of fieldwork. Our goal is to knit fieldwork together from initial (1993) to most recent (2018). This paper highlights the transition of ERP within the qualitative accounting literature from an organisational problem to a data platform with influence beyond corporate reporting. A review of qualitative accounting ERP studies highlights persistent tension between central and peripheral organisational actors as a central theme. It also suggests this conflict plays out through three subthemes: standardisation, centralisation, and sources of resistance / drivers of change. These themes have continued relevance for a number of emerging AIS topics. We synthesise findings from ERP studies and discuss implications for several accounting topics built upon/around the existing ERP infrastructure. Emerging examples include analytics, blockchain, and cybersecurity.

Keywords: Business and Management; Economics and Finance; Innovations and Technology (search for similar items in EconPapers)
Date: 2024
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