A review of ERP research: A future agenda for accounting information systems

Journal of Information Systems

Volumn 25, Issue 1, 2011, Pages 37-78

  Grabski, Severin V ^a   Leech, Stewart A ^b   Schmidt, Pamela J ^c  

^a MICHIGAN STATE UNIVERSITY   (United States)

^b UNIVERSITY OF MELBOURNE   (Australia)

^c WAYNE STATE UNIVERSITY   (United States)

Author keywords

Accounting information systems; Critical success factors (CSF); Enterprise resource planning; ERP economic impact; ERP extensions; Management control; Regulation; Technology literature review

Indexed keywords

EID: 79961163255     PISSN: 08887985     EISSN: 15587959     Source Type: Journal    
DOI: 10.2308/jis.2011.25.1.37     Document Type: Review

References (251)

1. Abbott, A. 1992. From causes to events: Notes on narrative positivism. Sociological Research Methods 20 (4): 428-455.
2. Abdullah, A., I. Khadaroo, and J. M. Shaikh. 2008. A "macro" analysis of the use of XBRL. International Journal of Managerial and Financial Accounting 1 (2): 213-223.
3. ACL. 2010. ACL products for technology assurance. (June 27). Available at: http://www.acl.com/products/default.aspx.
4. Akkermans, H., and K. van Helden. 2002. Vicious and virtuous cycles in ERP implementation: A case study of interrelations between critical success factors. European Journal of Information Systems 11 (1): 35-46.
5. Al-Mashari, M. 2003. A process change-oriented model for ERP application. International Journal of Human-Computer Interaction 16 (1): 39-55.
6. Al-Mudimigh, A. S. 2007. The role and impact of business process management in enterprise systems implementation. Business Process Management Journal 13 (6): 866-874.
7. Aladwani, A. M. 2001. Business Process Management Journal 7 (3): 266-275.
8. Allen, L. E. 2008. Where good ERP implementations go bad: A case for continuity. Business Process Management Journal 14 (3): 327-337.
9. Alles, M., G. Brennan, A. Kogan, and M. A. Vasarhelyi. 2006. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems 7 (2): 137-161.
10. Aloini, D., R. Dulmin, and V. Mininno. 2007. Risk management in ERP project introduction: Review of the literature. Information & Management 44 (6): 547-567.
11. American Institute of Certified Public Accountants (AICPA). 2009. 2009 Top technology initiatives and honorable mentions. (June 17). Available at: http://infotech.aicpa.org/Resources/Top(Technology(Initiatives/2009_Top_Technology_Initiatives_and_Honorable_Mentions.htm.
12. Amoako-Gyampah, K., and A. F. Salam. 2004. An extension of the technology acceptance model in an ERP implementation environment. Information & Management 41 (6): 731-745.
13. Arnold, V. 2006. Behavioral research opportunities: Understanding the impact of enterprise systems. International Journal of Accounting Information Systems 7 (1): 7-17.
14. Arnold, V., J. E. Hunton, and S. G. Sutton. 2000. On the death and dying of originality in the workplace: A critical view of enterprise resource planning systems' impact on workers and the work environment. Working paper, University of South Florida.
15. Bala, H., and V. Venkatesh. 2007. Assimilation of interorganizational business process standards. Information Systems Research 18 (3): 340-362.
16. Balogun, J., and M. Jenkins. 2003. Re-conceiving change management: A knowledge-based perspective. European Management Journal 21 (2): 247-257.
17. Baray, S., S. Hameed, and A. Badii. 2008. Analysing the factors responsible for effectiveness of implementation and integration of enterprise resource planning systems in the printing industry. Journal of Enterprise Information Management 21 (2): 139-161.
18. Baseline Magazine. 2005. Virsa systems: Control yourself, (June 17). Available at: http://www.baselinemag.com/c/a/Projects-Data-Analysis/Virsa-Systems-Control-Yourself/.
19. Beard, J. W., and M. Sumner. 2004. Seeking strategic advantage in the post-net era: Viewing ERP systems from the resource-based perspective. The Journal of Strategic Information Systems 13 (2): 129-150.
20. Beatty, R. C., and C. D. Williams. 2006. ERP II: Best practices for successfully implementing an ERP upgrade. Communications of the ACM 49 (3): 105-109.
21. Benamati, J. S., and A. L. Lederer. 2008. Decision support systems infrastructure: The root problems of the management of changing IT. Decision Support Systems 45 (4): 833-844.
22. Bernroider, E., and S. Koch. 2001. ERP selection process in midsize and large organizations. Business Process Management Journal 7 (3): 251-257.
23. Bonsón, E. 2001. The role of XBRL in Europe. The International Journal of Digital Accounting Research 1 (2): 101-110.
24. Booth, P., Z. P. Matolcsy, and B. Wieder. 2000. The impacts of enterprise resource planning systems on accounting practice-The Australian experience. Australian Accounting Review 10 (22): 4-18.
25. Bose, I., R. Pal, and A. Ye. 2008. ERP and SCM systems integration: The case of a valve manufacturer in China. Information & Management 45 (4): 233-241.
26. Botta-Genoulaz, V., R. A. Millet, and B. Grabot. 2005. A survey on the recent research literature on ERP systems. Computers in Industry 56 (6): 510-522.
27. Boudreau, M. C., and D. Robey. 1996. Coping with contradictions in business process re-engineering. Information Technology & People 9 (4): 40-57.
28. Boudreau, M. C., and D. Robey. 2005. Enacting integrated information technology: A human agency perspective. Organization Science 16 (1): 3-18.
29. Bovee, M., M. L. Ettredge, R. P. Srivastava, and M. A. Vasarhelyi 2002. Does the year 2000 XBRL taxonomy accommodate current business financial-reporting practice? Journal of Information Systems 16 (2): 165-182.
30. Boynton, A. C., and R. W. Zmud. 1984. An assessment of critical success factors. Sloan Management Review 25 (4): 17-27.
31. Bradford, M., and J. Florin. 2003. Examining the role of innovation diffusion factors on the implementation success of enterprise resource planning systems. International Journal of Accounting Information Systems 4 (3): 205-225.
32. Bradley, J. 2008. Management based critical success factors in the implementation of enterprise resource planning systems. International Journal of Accounting Information Systems 9 (3): 175-200.
33. Bridges, W., and S. M. Bridges. 2000. Leading transition: A new model for change. Leader to Leader 16 (Spring): 30-36.
34. Brignall, S., and J. Ballantine. 2004. Strategic enterprise management systems: New directions for research. Management Accounting Research 15 (2): 225-240.
35. Broadbent, M., P. Weill, and D. St. Clair. 1999. The implications of information technology infrastructure for business process redesign. Management Information Systems Quarterly 23 (2): 159-182.
36. Bueno, S., and J. L. Salmeron. 2008. TAM-based success modeling in ERP. Interacting with Computers 20 (6): 515-523.
37. Buonanno, G., P. Faverio, F. Pigni, A. Ravarini, D. Sciuto, and M. Tagliavini. 2005. Factors affecting ERP system adoption: A comparative analysis between SMEs and large companies. Journal of Enterprise Information Management 18 (4): 384-426.
38. Butler, B. S., and P. H. Gray. 2006. Reliability, mindfulness, and information systems. Management Information Systems Quarterly 30 (2): 211.
39. Caglio, A. 2003. Enterprise resource planning systems and accountants: Towards hybridization? European Accounting Review 12 (1): 123-153.
40. Carlsson, C., and E. Turban. 2002. DSS: Directions for the next decade. Decision Support Systems 33 (2): 105-110.
41. Carnaghan, C. 2000. Discussion of an analysis of the group dynamics surrounding internal control assessment in information systems audit and assurance domains. Journal of Information Systems 14 (1): 117.
42. Chand, D., G. Hachey, J. Hunton, V. Owhoso, and S. Vasudevan. 2005. A balanced scorecard based framework for assessing the strategic impacts of ERP systems. Computers in Industry 56 (6): 558-572.
43. Chandra, A., and T. G. Calderon. 2003. Toward a biometric security layer in accounting systems. Journal of Information Systems 17 (2): 51-70.
44. Chang, M., W. Cheung, C. Cheng, and J. H. Y. Yeung. 2008. Understanding ERP system adoption from the user's perspective. International Journal of Production Economics 113 (2): 928-942.
45. Chapman, C. S., and L. Kihn. 2009. Information system integration, enabling control and performance. Accounting, Organizations and Society 34 (2): 151-169.
46. Choi, D. H., J. Kim, and S. H. Kim. 2007. ERP training with a web-based electronic learning system: The flow theory perspective. International Journal of Human-Computer Studies 65 (3): 223-243.
47. Chou, D. C., H. B. Tripuramallu, and A. Y. Chou. 2005. BI and ERP integration. Information Management & Computer Security 13 (5): 340-349.
48. Church, K. S., and R. E. Smith. 2007. An extension of the REA framework to support balanced scorecard information requirements. Journal of Information Systems 21 (1): 1-25.
49. Cooper, R. B., and R. W. Zmud. 1990. Information technology implementation research: A technological diffusion approach. Management Science 36 (2): 123.
50. Cotteleer, M. J., and E. Bendoly. 2006. Order lead-time improvement following enterprise information technology implementation: An empirical study. Management Information Systems Quarterly 30 (3): 643.
51. Cronan, T. P., D. E. Douglas, O. Alnuaimi, and P. J. Schmidt. 2011. Decision analytics in an integrated business process context: Learning using an ERP simulation game. Decision Sciences Journal of Innovative Education (forthcoming).
52. Davenport, T. H. 1998. Putting the enterprise into the enterprise system. Harvard Business Review 76 (4): 121-131.
53. Davenport, T. H. 2006. Competing on analytics. Harvard Business Review 84 (1): 98-107.
54. Davenport, T. H., and J. G. Harris. 2007. Competing on Analytics: The New Science of Winning. Boston, MA: Harvard Business School Press.
55. Davenport, T. H., and D. B. Stoddard. 1994. Reengineering: Business change of mythic proportions? Management Information Systems Quarterly 18 (2): 121-127.
56. Debreceny, R. S., G. L. Gray, J. Ng, K. Lee. 2005. Embedded audit modules in enterprise resource planning systems: Implementation and functionality. Journal of Information Systems 19 (2): 7-27.
57. Dechow, N., and J. Mouritsen. 2005. Enterprise resource planning systems, management control and the quest for integration. Accounting, Organizations and Society 30 (7/8): 691-733.
58. DeLone, W. H., and E. R. McLean. 1992. Information systems success: The quest for the dependent variable. Information Systems Research 3 (1): 60-95.
59. DeLone, W. H., and E. R. McLean. 2003. The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems 19 (4): 9-30.
60. Dery, K., D. Grant, B. Harley, and C. Wright. 2006a. Work, organisation and enterprise resource planning systems: An alternative research agenda. New Technology, Work and Employment 21 (3): 199-214.
61. Dery, K.D., R. Hall, and N. Wailes. 2006b. ERPs as "technologies-in-practice:" Social construction, materiality and the role of organisational factors. New Technology, Work and Employment 21 (3): 229-241.
62. Deshmukh, A. 2006. Digital Accounting: The Effects of the Internet and ERP on Accounting. Hershey, PA: Idea Group Publishing; IRM Press.
63. Dillard, J. F., L. Ruchala, and K. Yuthas. 2005. Enterprise resource planning systems: A physical manifestation of administrative evil. International Journal of Accounting Information Systems 6 (2): 107-127.
64. Dimoka, A., and F. D. Davis. 2008. Where does TAM reside in the brain? The neural mechanisms underlying technology adoption. ICIS 2008 Proceedings, Paper 169. Available at: http://aisel.aisnet.org/icis2008/169/.
65. Dos Santos, B. L., K. Peffers, and D. C. Mauer. 1993. The impact of information technology investment announcements on the market value of the firm. Information Systems Research 4 (1): 1-23.
66. Draijer, C., and D. Schenk. 2004. Best practices of business simulation with SAP R/3. Journal of Information Systems Education 15 (3): 261.
67. Dreiling, A., M. Rosemann, and W. M. P. van der Aalst. 2005. From conceptual process models to running workflows: A holistic approach for the configuration of enterprise systems. PACIS 2005 Proceedings. Available at: http://aisel.aisnet.org/pacis2005/30/.
68. El Sayed, H. 2006. ERPs and accountants' expertise: The construction of relevance. Journal of Enterprise Information Management 19 (1/2): 83-96.
69. Elbanna, A. R. 2007. Implementing an integrated system in a socially dis-integrated enterprise: A critical view of ERP enabled integration. Information Technology & People 20 (2): 121-139.
70. Elbanna, A. R. 2006. The validity of the improvisation argument in the implementation of rigid technology: The case of ERP systems. Journal of Information Technology 21 (3): 165-175.
71. Elmes, M. B., D. M. Strong, and O. Volkoff. 2005. Panoptic empowerment and reflective conformity in enterprise systems-enabled organizations. Information and Organization 15 (1): 1-37.
72. Esteves, J., and V. Bohorquez. 2007. An updated ERP systems annotated bibliography: 2001-2005. Communications of the Association for Information Systems 19: 386-446.
73. Esteves, J., and J. Pastor. 2001. Enterprise resource planning systems: An annotated bibliography. Communications of the Association for Information Systems 7 (8): 1-52.
74. Fahy, M. 2001. SEM philosophy. Financial Management (October): 33-34.
75. Finney, S., and M. Corbett. 2007. ERP implementation: A compilation and analysis of critical success factors. Business Process Management Journal 13 (3): 329-347.
76. Geerts, G. L., and W. E. McCarthy. 2002. An ontological analysis of the economic primitives of extended REA enterprise information architecture. International Journal of Accounting Information Systems 3: 1-16.
77. Geerts, G. L., and W. E. McCarthy. 2003. Type-level specifications in REA enterprise information systems. Working paper, Michigan State University.
78. Geerts, G. L., and W. E. McCarthy. 2006. Policy-level specifications in REA enterprise information systems. Journal of Information Systems 20 (2): 37-63.
79. Gefen, D., and C. M. Ridings. 2002. Implementation team responsiveness and user evaluation of customer relationship management: A quasi-experimental design study of social exchange theory. Journal of Management Information Systems 19 (1): 47-69.
80. Glaser, B. G., and A. Strauss. 1999. The Discovery of Grounded Theory: Strategies for Qualitative Research. Brunswick, NJ: Aldine Transaction.
81. Glass, R. L., I. Vessey, and V. Ramesh. 2009. RESRES: The story behind the paper "Research in software engineering: An analysis of the literature." Information and Software Technology 51 (1): 68-70.
82. Grabski, S. V., S. A. Leech, and A. Sangster. 2009. Management Accounting in Enterprise Resource Planning Systems. Oxford, U.K.: Elsevier.
83. Grabski, S. V., S. A. Leech, and A. Sangster. 2007. Complementary controls and ERP implementation success. International Journal of Accounting Information Systems 8 (1): 17-39.
84. Grabski, S. V., S. A. Leech, and B. Lu. 2001. Risks and controls in the implementation of ERP systems. International Journal of Digital Accounting Research 1 (1): 51-78.
85. Granlund, M., and T. Malmi. 2002. Moderate impact of ERPs on management accounting: A lag or permanent outcome? Management Accounting Research 13 (3): 299-321.
86. Grant, D., R. Hall, N. Wailes, and C. Wright. 2006. The false promise of technological determinism: The case of enterprise resource planning systems. New Technology, Work and Employment 21 (1): 2-15.
87. Groleau, C. 2008. Integrative technologies in the workplace: Using distributed cognition to frame the challenges associated with their implementation. In ERP Systems and Organisational Change: A SocioTechnical Insight, edited by Grabot, B., A. Mayere, and I. Bazet, 27-46. London, U.K.: Springer Verlag London Limited.
88. Gupta, A. 2000. Enterprise resource planning: The emerging organizational value systems. Industrial Management & Data Systems 100 (3/4): 114-118.
89. Hackman, J. R., and G. R. Oldham. 1980. Work Redesign. Reading, MA: Addison-Wesley.
90. Häkkinen, L., and O. Hilmola. 2008. Life after ERP implementation: Long-term development of user perceptions of system success in an after-sales environment. Journal of Enterprise Information Management 21 (3): 285-309.
91. Hall, R. 2002. Enterprise resource planning systems and organizational change: Transforming work organization? Strategic Change 11 (5): 263-270.
92. Hall, R. 2005. The integrating and disciplining tendencies of ERPs: Evidence from Australian organizations. Strategic Change 14 (5): 245-254.
93. Hammer, M., and J. Champy. 1993. Reengineering the Corporation: A Manifesto for Business Revolution. New York, NY: Harper Business.
94. Hannon, N. 2004. XBRL and Metcalfe's rule of technological change. Strategic Finance 85 (7): 57-58.
95. Hayes, D. C., J. E. Hunton, and J. L. Reck. 2001. Market reactions to ERP implementation announcements. Journal of Information Systems 15 (1): 3-18.
96. Hendricks, K. B., V. R. Singhal, and J. K. Stratman. 2007. The impact of enterprise systems on corporate performance: A study of ERP, SCM, and CRM system implementations. Journal of Operations Management 25 (1): 65-82.
97. Hevner, A. R., S. T. March, J. Park, and S. Ram. 2004. Design science in information systems research. Management Information Systems Quarterly 28 (1): 75-105.
98. Hitt, L. M., and E. Brynjolfsson. 1996. Productivity, business profitability, and consumer surplus: Three different measures of information technology value. Management Information Systems Quarterly 20 (2): 121-142.
99. Hitt, L. M., D. J. Wu, and X. G. Zhou. 2002. Investment in enterprise resource planning: Business impact and productivity measures. Journal of Management Information Systems 19 (1): 71-98.
100. Holland, C. P., and B. Light. 1999. A critical success factors model for ERP implementation. IEEE Software 16 (3): 30-36.
101. Holland, C. P., and B. Light. 2001. A stage maturity model for enterprise resource planning systems use. The Data Base for Advances in Information Systems 32 (2): 34-45.
102. Holsapple, C. W., and M. P. Sena. 2003. The decision-support characteristics of ERP systems. International Journal of Human-Computer Interaction 16 (1): 101-123.
103. Holland, C. P., and B. Light. 2005. ERP plans and decision-support benefits. Decision Support Systems 38 (4): 575-590.
104. Hong, K. K., and Y. G. Kim. 2002. The critical success factors for ERP implementation: An organizational fit perspective. Information & Management 40 (1): 25-40.
105. Hruby, P. 2006. Model-Driven Design Using Business Patterns. Berlin, Germany: Springer-Verlag.
106. Hsu, K., J. Sylvestre, and E. N. Sayed. 2006. Avoiding ERP pitfalls. Journal of Corporate Accounting & Finance 17 (4): 67-74.
107. Huang, S-M., Y-C. Hung, H-G. Chen, and C-Y. Ku. 2004. Transplanting the best practice for implementation of an ERP system: A structured inductive study of an international company. Journal of Computer Information Systems 44 (4): 101.
108. Hunton, J. E., A. M. Wright, and S. Wright. 2004. Are financial auditors overconfident in their ability to assess risks associated with enterprise resource planning systems? Journal of Information Systems 18 (2): 7-28.
109. Hunton, J. E., B. Lippincott, and J. L. Reck. 2003. Enterprise resource planning systems: Comparing firm performance of adopters and nonadopters. International Journal of Accounting Information Systems 4: 165-184.
110. Ignatiadis, I., and J. Nandhakumar. 2007. The impact of enterprise systems on organizational control and drift: A human-machine agency perspective. International Journal of Enterprise Information Systems 3 (3): 36-51.
111. Ignatiadis, I., and J. Nandhakumar. 2009. The effect of ERP system workarounds on organizational control: An interpretivist case study. Scandinavian Journal of Information Systems 21 (2): 59-90.
112. Ip, W. H., C. L. Lai, and C. W. Lau. 2004. A web-based training model of enterprise resources planning for the manufacturing industry. International Journal of Engineering Education 20 (5): 733-741.
113. ISO. 2010. ISO/IEC 15944-4:2007. (Sept. 15). Available at: http://www.iso.org/iso/catalogue_detail.htm?csnumber_40348.
114. Jacobs, F. R., and E. Bendoly. 2003. Enterprise resource planning: Developments and directions for operations management research. European Journal of Operational Research 146 (2): 233-240.
115. James, D., and M. L. Wolf. 2000. A second wind for ERP. The McKinsey Quarterly (2): 100-109.
116. Jansen-Vullers, M. H., W. M. P. van der Aalst, and M. Rosemann. 2006. Mining configurable enterprise information systems. Data & Knowledge Engineering 56 (3): 195-244.
117. Kang, D., and R. Santhanam. 2003. A longitudinal field study of training practices in a collaborative application environment. Journal of Management Information Systems 20 (3): 257-281.
118. Ke, W., and K. K. Wei. 2008. Organizational culture and leadership in ERP implementation. Decision Support Systems 45 (2): 208-218.
119. Kelley, H. H., and J. W. Thibaut. 1978. Interpersonal Relations: A Theory of Interdependence. New York, NY: Wiley.
120. Khoo, H. M., and D. Robey. 2007. Deciding to upgrade packaged software: A comparative case study of motives, contingencies and dependencies. European Journal of Information Systems 16 (5): 555-567.
121. Kilpatrick, T. 2000. Auditing manufacturing costs. The Internal Auditor 57 (3): 25.
122. King, S. F., and T. F. Burgess. 2008. Understanding success and failure in customer relationship management. Industrial Marketing Management 37 (4): 421-431.
123. King, S. F., and T. F. Burgess. 2006. Beyond critical success factors: A dynamic model of enterprise system innovation. International Journal of Information Management 26 (1): 59-69.
124. Koch, C. 2001. Enterprise resource planning information technology as a steamroller for management politics? Journal of Organizational Change Management 14 (1): 64-78.
125. Koch, C. 2002. Enterprise software upgrades: Less pain, more gain. CIO (Nov. 15). Available at: http://www.cio.com/article/print/31499.
126. Koch, C., and H. Buhl. 2001. ERP-supported teamworking in Danish manufacturing? New Technology, Work and Employment 16 (3): 164-177.
127. Kumar, V., B. Maheshwari, and U. Kumar. 2003. An investigation of critical management issues in ERP implementation: Emperical evidence from Canadian organizations. Technovation 23 (10): 793-807.
128. Koch, C., R. Pollanen, and B. Maheshwari. 2008. Challenges in enhancing enterprise resource planning systems for compliance with Sarbanes-Oxley Act and analogous Canadian legislation. Management Research News 31 (10): 758-773.
129. Law, J. 1992. Notes on the theory of the actor-network: Ordering, strategy and heterogeneity. Systems Practice 5 (4): 379-393.
130. Lee, A. 2000. Researchable directions for ERP and other new information technologies. Management Information Systems Quarterly 24 (1): 3-7.
131. Lee, J., K. Siau, and S. Hong. 2003. Enterprise integration with ERP and EAI. Communications of the ACM 46 (2): 54-60.
132. Léger, P. M. 2006. Using a simulation game approach to teach enterprise resource planning concepts. Journal of Information Systems Education 17 (4): 441-448.
133. Lewis, B. R., and T. A. Byrd. 2003. Development of a measure for the information technology infrastructure construct. European Journal of Information Systems 12 (2): 93-109.
134. Liang, D., G. Lin, and S. Wu. 2001. Electronically auditing EDP systems with the support of emerging information technologies. International Journal of Accounting Information Systems 2 (2): 130-147.
135. Koch, C., C. P. Holland, and K. Wills. 2001. ERP and best of breed: A comparative analysis. Business Process Management Journal 7 (3): 216-224.
136. Koch, C., and E. Wagner. 2006. Integration in ERP environments: Rhetoric, realities and organisational possibilities. New Technology, Work and Employment 21 (3): 215-228.
137. Lightle, S. S., and C. W. Vallario. 2003. Segregation of duties in ERP. The Internal Auditor 60 (5): 27.
138. Lin, H., P. Hsu, and P. Ting. 2006. ERP systems success: An integration of IS success model and balanced scorecard. Journal of Research and Practice in Information Technology 38 (3): 215-228.
139. Locke, J., and A. Lowe. 2007a. XBRL: An (open(source of enlightenment or disillusion? European Accounting Review 16 (3): 585-623.
140. Locke, J., and A. Lowe. 2007b. Researching XBRL as a socio-technical object. In New Dimensions of Business Reporting and XBRL, edited by Debreceny, R., C. Felden, and M. Piechocki, 19-55. Weisbaden, Germany: Deutscher Universitäts-Verlag.
141. Lui, K. M., and K. C. C. Chan. 2008. Rescuing troubled software projects by team transformation: A case study with an ERP project. IEEE Transactions on Engineering Management 55 (1): 171-184.
142. Lyytinen, K., and G. M. Rose. 2003. The disruptive nature of information technology innovations: The case of internet computing in systems development organizations. Management Information Systems Quarterly 27 (4): 557-595.
143. Mabert, V. A., A. Soni, and M. A. Venkataramanan. 2003. Enterprise resource planning: Managing the implementation process. European Journal of Operational Research 146 (2): 302-314.
144. Mandal, P., and A. Gunasekaran. 2002. Application of SAP R/3 in on-line inventory control. International Journal of Production Economics 75 (1/2): 47-55.
145. March, S. T., and A. R. Hevner. 2007. Integrated decision support systems: A data warehousing perspective. Decision Support Systems 43 (3): 1031-1043.
146. Markus, M. L., and C. Tanis. 2000. The enterprise system experience-From adoption to success. In Framing the Domains of IT Management: Projecting the Future ...Through the Past, edited by Zmud, R. W., 173-207. Cincinnati, OH: Pinnaflex Education Resources, Inc.
147. Markus, M. L., 2004. Technochange management: Using IT to drive organizational change. Journal of Information Technology 19 (1): 4-20.
148. Markus, M. L., S. Axline, D. Petrie, and C. Tanis. 2000. Learning from adopters' experiences with ERP: Problems encountered and success achieved. Journal of Information Technology 15 (4): 245-265.
149. Martin, I., and Y. Cheung. 2005. Business process re-engineering pays after enterprise resource planning. Business Process Management Journal 11 (2): 185-197.
150. Mata, F. J., W. L. Fuerst, and J. B. Barney. 1995. Information technology and sustained competitive advantage: A resource-based analysis. Management Information Systems Quarterly 19 (4): 487-505.
151. Mauldin, E. G., and L. V. Ruchala. 1999. Towards a meta-theory of accounting information systems. Accounting, Organizations and Society 24: 317-331.
152. Mauldin, E. G. and S. B. Richtermeyer. 2004. An analysis of ERP annual report disclosures. International Journal of Accounting Information Systems 5 (4): 395-416.
153. Maurizio, A., L. Girolami, and P. Jones. 2007. EAI and SOA: Factors and methods influencing the integration of multiple ERP systems (in an SAP environment(to comply with the Sarbanes-Oxley Act. Journal of Enterprise Information Management 20 (1): 14-31.
154. Mayere, A., B. Grabot, and I. Bazet. 2008. The mutual influence of the tool and the organization. In ERP Systems and Organisational Change: A Socio-Technical Insight, edited by Grabot, B., A. Mayere, and I. Bazet, 1-12. London, U.K.: Springer-Verlag London.
155. McCarthy, W. E. 1982. The REA accounting model: A generalized framework for accounting systems in a shared data environment. The Accounting Review 57 (3): 554-578.
156. Moon, Y. B. 2007. Enterprise resource planning (ERP): A review of the literature. International Journal of Management and Enterprise Development 4 (3): 235-264.
157. Moore, G. C., and I. Benbasat. 1991. Development of an instrument to measure the perceptions of adopting an information technology innovation. Information Systems Research 2 (3): 192-222.
158. Morris, M., and V. Venkatesh. 2010. Job characteristics and job satisfaction: Understanding the role of enterprise resource planning system implementation. Management Information Systems Quarterly 34 (1): 143.
159. Murray, M., and G. Coffin. 2001. A case study analysis of factors for success in ERP system implementations. AMCIS 2001 Proceedings, Paper 196.
160. Muscatello, J. R., M. H. Small, and I. J. Chen. 2003. Implementing enterprise resource planning (ERP(systems in small and midsize manufacturing firms. International Journal of Operations & Production Management 23 (7/8): 850-871.
161. Muscatello, J. R., and D. H. Parente. 2008. A post-implementation case study and review of enterprise resource planning (ERP(implementations: An update. In Innovative Technologies for Information Resources Management, edited by Khosrow-Pour, M., 1-20. Hershey, PA: IGI Global.
162. Nah, F. F-H., J. L-S. Lau, and J. Kuang. 2001. Critical factors for successful implementation of enterprise systems. Business Process Management Journal 7 (3): 285-296.
163. Netsuite. 2010. Netsuite. Where business is going. The #1 cloud ERP/financials software suite. (Oct. 10).Available at: http://www.netsuite.com/portal/home.shtml.
164. Ng, C. S. P. 2001. A decision framework for enterprise resource planning maintenance and upgrade: A client perspective. Journal of Software Maintenance and Evolution: Research and Practice 13: 431-468.
165. Ngai, E. W. T., C. C. H. Law, and F. K. T. Wat. 2008. Examining the critical success factors in the adoption of enterprise resource planning. Computers in Industry 59 (6): 548-564.
166. Nicolaou, A. I. 2000. A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects. International Journal of Accounting Information Systems 1 (2): 91-105.
167. Nicolaou, A. I. 2004. Quality of postimplementation review for enterprise resource planning systems. International Journal of Accounting Information Systems 5 (1): 25-49.
168. Nicolaou, A. I., and S. Bhattacharya. 2006. Organizational performance effects of ERP systems usage: The impact of post-implementation changes. International Journal of Accounting Information Systems 7 (1): 18-35.
169. Nicolaou, A. I., and S. Bhattacharya. 2008. Sustainability of ERPs performance outcomes: The role of post-implementation review quality. International Journal of Accounting Information Systems 9 (1): 43-60.
170. O'Donnell, E. 2005. Enterprise risk management: A systems-thinking framework for the event identification phase. International Journal of Accounting Information Systems 6 (3): 177-195.
171. O'Donnell, E., V. Arnold, and S. G. Sutton. 2000a. An analysis of the group dynamics surrounding internal control assessment in information systems audit and assurance domains. Journal of Information Systems 14 (1): 97.
172. O'Donnell, E., V. Arnold, and S. G. Sutton. 2000b. Reply to discussion of an analysis of the group dynamics surrounding internal control assessment in information systems audit and assurance domains. Journal of Information Systems 14 (1): 127-131.
173. O'Leary, D. E. 1992. Intrusion-detection systems. Journal of Information Systems 6 (1): 63-74.
174. O'Leary, D. E. 2000. Enterprise Resource Planning Systems: Systems, Life Cycle, Electronic Commerce, and Risk. Cambridge, U.K.: Cambridge University Press.
175. Orlikowski, W. J. 2000. Using technology and constituting structures: A practice lens for studying technology in organizations. Organization Science 11 (4): 404-428.
176. Orlikowski, W. J., and S. R. Barley. 2001. Technology and institutions: What can research on information technology and research on organizations learn from each other? Management Information Systems Quarterly 25 (2): 145-164.
177. Orlikowski, W. J., and J. D. Hofman. 1997. An improvisational model for change management: The case of groupware technologies. Sloan Management Review 38 (2): 11-21.
178. Park, J., H. Suh, and H. Yang. 2007. Perceived absorptive capacity of individual users in performance of enterprise resource planning (ERP) usage: The case for Korean firms. Information & Management 44: 300-312.
179. Park, K., and A. Kusiak. 2005. Enterprise resource planning (ERP(operations support system for maintaining process integration. International Journal of Production Research 43 (19): 3959-3982.
180. Parr, A., and G. Shanks. 2000. A model of ERP project implementation. Journal of Information Technology 15 (4): 289-303.
181. Parush, A., H. Hamm, and A. Shtub. 2002. Learning histories in simulation-based teaching: The effects on self-learning and transfer. Computers & Education 39 (4): 319-332.
182. Pavlou, P., F. Davis, and A. Dimoka. 2007. Neuro IS: The potential of cognitive neuroscience for information systems research. ICIS 2007 Proceedings, Paper 122.
183. Pentland, B. T., and M. S. Feldman. 2005. Organizational routines as a unit of analysis. Industrial and Corporate Change 14 (5): 793-815.
184. Peslak, A. R., G. H. Subramanian, and G. E. Clayton. 2007. The phases of ERP software implementation and maintenance: A model for predicting preferred ERP use. Journal of Computer Information Systems 48 (2): 25-33.
185. Peterson, W. J., L. Gelman, and D. P. Cooke. 2001. ERP trends. Report number: R-1292-01-RR. The Conference Board. Available at: www.conference-board.org.
186. Pinsker, R., and S. Li. 2008. Costs and benefits of XBRL adoption: Early evidence. Communications of the ACM 51 (3): 47-50.
187. Poba-Nzaou, P., L. Raymond, and B. Fabi. 2008. Adoption and risk of ERP systems in manufacturing SMEs: A positivist case study. Business Process Management Journal 14 (4): 530-550.
188. Poston, R., and S. Grabski. 2001. Financial impacts of enterprise resource planning implementations. International Journal of Accounting Information Systems 2: 271-294.
189. Quattrone, P., and T. Hopper. 2005. A "time-space odyssey:" Management control systems in two multinational organisations. Accounting, Organizations and Society 30 (7/8): 735-764.
190. Ram, S., and J. N. Sheth. 1989. Consumer resistance to innovations: The marketing problem and its solutions. Journal of Consumer Marketing 6 (2): 5-14.
191. Ramiller, N. C., and B. T. Pentland. 2009. Managerial relevance in information systems research: The untold story. The Journal of the Association for Information Systems. 10 (6): 474-494.
192. Ramirez, P., and R. Garcia. 2005. Success of ERP systems in Chile: An empirical study. Paper presented at European and Mediterranean Conference on Information Systems, Cairo, Egypt. Available at: http://www.iseing.org/emcis/EMCIS2005/pdfs/16.pdf.
193. Rasmy, M. H., A. Tharwat, and S. Ashraf. 2005. Enterprise resource planning (ERP(implementation in the Egyptian organizational context. Paper presented at European and Mediterranean Conference on Information Systems, Cairo, Egypt. Available at: http://www.iseing.org/emcis/EMCIS2005/pdfs/21.pdf.
194. Rikhardsson, P., and P. Kræmmergaard. 2006. Identifying the impacts of enterprise system implementation and use: Examples from Denmark. International Journal of Accounting Information Systems 7 (1): 36-49.
195. Robey, D., J. W. Ross, and M. C. Boudreau. 2002. Learning to implement enterprise systems: An exploratory study of the dialectics of change. Journal of Management Information Systems 19 (1): 17-46.
196. Rom, A., and C. Rohde. 2006. Enterprise resource planning systems, strategic enterprise management systems and management accounting: A Danish study. Journal of Enterprise Information Management 19 (1/2): 50-66.
197. Rom, A., and C. Rohde. 2007. Management accounting and integrated information systems: A literature review. International Journal of Accounting Information Systems 8 (1): 40-68.
198. Rose, J., and P. Kræmmergaard. 2006. ERP systems and technological discourse shift: Managing the implementation journey. International Journal of Accounting Information Systems 7 (3): 217-237.
199. Ross, J. W. 1999. Dow Corning Corporation: Business processes and information technology. Journal of Information Technology 14 (3): 253-266.
200. Ross, J. W., and M. R. Vitale. 2000. The ERP revolution: Surviving vs. thriving. Information Systems Frontiers 2 (2): 233-241.
201. Roztocki, N., and H. R. Weistroffer. 2008. Stock price reactions to investments in EAI and ERP: A comparative event study. In Proceedings of the 41st Hawaii International Conference on System Sciences. Available at: http://www.computer.org/portal/web/csdl/doi/10.1109/HICSS.2008.411.
202. Sahin, I., and F. M. Zahedi. 2001. Policy analysis for warranty, maintenance, and upgrade of software systems. Journal of Software Maintenance and Evolution-Research and Practice 13 (6): 469-493.
203. Sammon, D., and F. Adam. 2005. Towards a model of organisational prerequisites for enterprise-wide systems integration: Examining ERP and data warehousing. Journal of Enterprise Information Management 18 (4): 458-470.
204. Santhanam, R., L. Seligman, and D. Kang. 2007. Postimplementation knowledge transfers to users and information technology professionals. Journal of Management Information Systems 24 (1): 171-199.
205. Sayana, S. A. 2004. Auditing governance in ERP projects. Information Systems Control Journal. Available at: http://www.isaca.org/Journal/Past-Issues/2004/Volume-2/Pages/Auditing-Governance-in-ERPProjects.aspx.
206. Scapens, R. W., and M. Jazayeri. 2003. ERP systems and management accounting change: Opportunities or impacts? A research note. European Accounting Review 12 (1): 201-233.
207. Schein, E. H. 1996. Kurt Lewin's change theory in the field and in the classroom: Notes toward a model of managed learning. Systems Practice 9 (1): 27-47.
208. Schmidt, P. J., F. D. Davis, C. C. Davis, and T. P. Cronan. 2011. Acquiring ERP business process knowledge: A network structure analysis. In Proceedings of the 44th Annual Hawaii International Conference on System Sciences (HICSS-44): (forthcoming).
209. Scott, J. E. 1999. The Foxmeyer Drugs' bankruptcy: Was it a failure of ERP? AMCIS 1999 Proceedings, Paper 80. Available at: http://aisel.aisnet.org/amcis1999/80/.
210. Scott, J. E., and I. Vessey. 2000. Implementing enterprise resource planning systems: The role of learning from failure. Information Systems Frontiers 2 (2): 213-232.
211. Scott, S. V., and E. L. Wagner. 2003. Networks, negotiations, and new times: The implementation of enterprise resource planning into an academic administration. Information and Organization 13: 285-313.
212. Securities and Exchange Commission (SEC). 2010. Interactive data to improve financial reporting. 17 CFR Parts 229, 230, 232, 239, 240, and 249 (Release Nos. 33-9002; 34-59324; 39-2461; IC-28609; File No. S7-11-08-. RIN 3235-AJ71. Available at: http://www.sec.gov/rules/final/2009/33-9002.pdf.
213. Sein, M. K., R. P. Bostrom, and L. Olfman. 1999. Rethinking end-user training strategy: Applying a hierarchical knowledge-level model. Journal of End User Computing 11 (1): 32-39.
214. Sein, M. K., and R. Santhanam. 1999. Research report. Learning from goal-directed error recovery strategy. Information Systems Research 10 (3): 276-285.
215. Senge, P. 1994. The leader's new work. Executive Excellence 11 (11): 8.
216. Shafiei, F., and D. Sundaram. 2004. Multi-enterprise collaborative enterprise resource planning and decision support systems. 37th Annual Hawaii International Conference on Systems Sciences. Available at: http://www.computer.org/portal/web/csdl/doi/10.1109/HICSS.2004.1265557.
217. Shahneel, B., H. Shafqat, and B. Atta. 2008. Analyzing the factors responsible for effectiveness of implementation and integration of enterprise resource planning systems in the printing industry. Journal of Enterprise Information Management 21 (2): 139.
218. Shanks, G., P. B. Seddon, and E. L. P. Willcocks. 2003. Second-Wave Enterprise Resource Planning Systems: Implementing for Effectiveness. Cambridge, U.K.: Cambridge University Press.
219. Shtub, A. 2001. A framework for teaching and training in the enterprise resource planning (ERP) era. International Journal of Production Research 39 (3): 567-576.
220. Siau, K., and Y. H. Tian. 2004. Supply chains integration: Architecture and enabling technologies. Journal of Computer Information Systems 44 (3): 67-72.
221. Snider, B., G. J. C. da Silveira, and J. Balakrishnan. 2009. ERP implementation at SMEs: Analysis of five Canadian cases. International Journal of Operations & Production Management 29 (1): 4-29.
222. Somers, T. M., and K. G. Nelson. 2001. The impact of critical success factors across the stages of enterprise resource planning implementations. 34th Annual Hawaii International Conference on System Sciences. Available at: http://www.computer.org/portal/web/csdl/abs/proceedings/hicss/2001/0981/08/09818016abs.htm.
223. Somers, T. M., and K. G. Nelson. 2003. The impact of strategy and integration mechanisms on enterprise system value: Empirical evidence from manufacturing firms. European Journal of Operational Research 146 (2): 315-338.
224. Song, M., and W. M. P. van der Aalst. 2008. Towards comprehensive support for organizational mining. Decision Support Systems 46 (1): 300-317.
225. Srivardhana, T., and S. D. Pawlowski. 2007. ERP systems as an enabler of sustained business process innovation: A knowledge-based view. The Journal of Strategic Information Systems 16 (1): 51-69.
226. Stefanou, C. J., and A. Revanoglou. 2006. ERP integration in a healthcare environment: A case study. Journal of Enterprise Information Management 19 (1/2): 115-130.
227. Stephanou, C. J. 2000. The selection process of enterprise resource planning (ERP) systems. AMCIS 2000 Proceedings. Available at: http://aisel.aisnet.org/amcis2000/418/.
228. Sumner, M. 2000. Risk factors in enterprise-wide/ERP projects. Journal of Information Technology 15 (4): 317-327.
229. Taylor, J. C. 1998. Participative design: Linking BPR and SAP with an STS approach. Journal of Organizational Change Management 11 (3): 233-245.
230. Umble, E. J., R. R. Haft, and M. M. Umble. 2003. Enterprise resource planning: Implementation procedures and critical success factors. European Journal of Operational Research 146 (2): 241-257.
231. van de Riet, R., W. Janssen, and P. de Gruijter. 1998. Security moving from database systems to ERP systems. In Database and Expert Systems Applications, 1998. Proceedings, Ninth International Workshop, 273-280.
232. van der Aalst, W. M. P., M. Rosemann, and M. Dumas. 2007. Deadline-based escalation in process-aware information systems. Decision Support Systems 43 (2): 492-511.
233. van Dongen, B. F., M. H. Jansen-Vullers, H. M. W. Verbeek, and W. M. P. van der Aalst. 2007. Verification of the SAP reference models using EPC reduction, state-space analysis, and invariants. Computers in Industry 58 (6): 578-601.
234. Vathanophas, V. 2007. Business process approach towards an inter-organizational enterprise system. Business Process Management Journal 13 (3): 433-450.
235. Vera, D., and M. Crossan. 2004. Strategic leadership and organizational learning. Academy of Management Review 29 (2): 222-240.
236. Wah, L. 2000. Give ERP a chance. Management Review 89 (3): 20-24.
237. Wallace, T. F., and M. H. Kremzar. 2001. ERP: Making It Happen: The Implementers' Guide to Success with Enterprise Resource Planning. New York, NY: John Wiley & Sons.
238. Walters, L. M. 2007. A draft of an information systems security and control course. Journal of Information Systems 21 (1): 123-148.
239. Wang, E. T. G., C. C.-L. Lin, J. J. Jiang, and G. Klein. 2007. Improving enterprise resource planning (ERP(fit to organizational process through knowledge transfer. International Journal of Information Management 27 (3): 200-212.
240. Wenrich, K., and N. Ahmad. 2009. Lessons learned during a decade of ERP experience: A case study. International Journal of Enterprise Information Systems 5 (1): 55-73.
241. Westervelt, R. 2006. New SAP business unit to focus on compliance. Search SAP.com (May 17). Available at: http://searchsap.techtarget.com/news/1188877/New-SAP-business-unit-to-focus-on-compliance.
242. Wieder, B., P. Booth, Z. P. Matolcsy, and M.-L. Ossimitz. 2006. The impact of ERP systems on firm and business process performance. Journal of Enterprise Information Management 19 (1/2): 13-29.
243. Wilkin, C. L., and R. H. Chenhall. 2010. A review of IT governance: A taxonomy to inform accounting information systems. Journal of Information Systems 24 (2): 107-146.
244. Willcocks, L. P., and R. Sykes. 2000. The role of the CIO and IT function in ERP: Asleep at the wheel? Communications of the ACM 43 (4): 32-38.
245. Williams, B. C. 1992. Auditing and recent developments in IT. Managerial Auditing Journal 7 (5): 18.
246. Workday. 2010. Solutions: A complete suite of business management services. Available at: http://www.workday.com/solutions.php.
247. Wright, S., and A. M. Wright. 2002. Information system assurance for enterprise resource planning systems: Unique risk considerations. Journal of Information Systems 16 (1): 99-113.
248. Yu, C. 2005. Causes influencing the effectiveness of the post-implementation ERP system. Industrial Management & Data Systems 105 (1/2): 115-132.
249. Yusuf, Y., A. Gunasekaran, and M. S. Abthorpe. 2004. Enterprise information systems project implementation: A case study of ERP in Rolls-Royce. International Journal of Production Economics 87 (3): 251-266.
250. Zhao, L., and L. Shi. 2008. Research on the application of BI based on ERP system networking and mobile computing. In 4th International Conference on Wireless Communications, Networking and Mobile Computing, 1-4.
251. Zhao, N., D. C. Yen, and I. C. Chang. 2004. Auditing in the e-commerce era. Information Management & Computer Security 12 (5): 389-400.