ERP Systems and Accounting: A Systematic Literature Review

ERP Systems and Accounting: A Systematic Literature Review

Filipe Sardo (Universidade Europeia, Lisbon, Portugal) and Maria-Céu Alves (Management and Economics Department, NECE Research Center in Business Sciences, University of Beira Interior, Covilhã, Portugal)
Copyright: © 2018 |Pages: 18
DOI: 10.4018/IJEIS.2018070101

Abstract

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.
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2. Methodology

Despite the growing importance that social sciences literature has been giving to SLR, meta-analysis, scientometric analysis, bibliometric analysis, and so on (Briner and Denyer, 2012; Crossan and Apaydin, 2010; Pittaway and Cope, 2007; Pittaway, Robertson, Munir, Denyer, and Neely, 2004; Rousseau, Manning, and Denyer, 2008; Walker, 2010), there has been few attempts to systematically map the field of research in conjunction with content analysis. In order to fill this gap and achieve the objectives of this research, i.e., clarify the state-of-the-art regarding the relationship between ERP and accounting information, it requires the process of collecting, analyzing and organizing a considerable amount of scientific papers. In that sense, our strategy is based on getting an overview of current scientific contributions and develop a literature framework in order to map key topics and themes for further research.

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