A Literature Review on the Impact of Enterprise Systems on Management Accounting

  • Ballantine J
  • Wall A
  • Vakalfotis N
  • 1

    Readers

    Mendeley users who have this article in their library.
  • N/A

    Citations

    Citations of this article.

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.

Get free article suggestions today

Mendeley saves you time finding and organizing research

Sign up here
Already have an account ?Sign in

Find this document

There are no full text links

Authors

  • Joan Ballantine

  • Anthony Wall

  • Nikolaos Vakalfotis

Cite this document

Choose a citation style from the tabs below

Save time finding and organizing research with Mendeley

Sign up for free