IDEAS home Printed from https://ideas.repec.org/h/elg/eechap/20914_4.html
   My bibliography  Save this book chapter

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

In: Research Handbook on Accounting and Information Systems

Author

Listed:
  • Matt Kaufman
  • Erica Wagner

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.

Suggested Citation

  • Matt Kaufman & Erica Wagner, 2024. "Enterprise resource planning systems as a tool for standardisation, centralisation, and control: insights from the qualitative accounting literature," Chapters, in: Julia A. Smith (ed.), Research Handbook on Accounting and Information Systems, chapter 4, pages 50-66, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20914_4
    as

    Download full text from publisher

    File URL: https://www.elgaronline.com/doi/10.4337/9781802200621.00012
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:elg:eechap:20914_4. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Darrel McCalla (email available below). General contact details of provider: http://www.e-elgar.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.