Enterprise systems and the re-shaping of accounting systems: A call for research

Abstract

Enterprise systems (and their primary form, enterprise resource planning systems (ERPS)) have fundamentally re-shaped the way business event data is collected, stored, disseminated and used. This change in information processing orientation fundamentally affects every area of accounting and should drive radical changes in audit processes. Yet, the extant research in accounting has largely ignored this phenomenon and researchers have provided little of value in offering guidance to the respective practice communities through empirical findings. It is the editorial team at IJAIS's desire to promote the extension and growth of the enterprise systems research in accounting and the impact it has had and will have across the various disciplines of accounting. This issue of the journal is the first in a planned series of annual special issues on the role of enterprise systems in accounting.