Implications for Sustainability Accounting and Reporting in the Context of the Automation-Driven Evolution of ERP Systems

Abstract

This paper delves into the impact of the automation-driven evolution of enterprise resource planning systems (ERPSs) on sustainability accounting and reporting and the associated challenges. By employing a holistic approach focusing on the current characteristics of both ERPSs and automation platforms and an inductive approach to perform a content analysis, this study highlights how the new generation of ERPSs can support the improvement of accounting in general and sustainability accounting and reporting quality in particular. The analysis was based on information provided by the developers of leading ERPSs and automation platforms with a significant worldwide market share. In this paper, we deepen the understanding of the role that ERPSs play in improving sustainability accounting and reporting, focusing on both the benefits and challenges derived from the impact generated by increasing the integration of robotic process automation and intelligent process automation solutions. The results obtained have academic and managerial implications, addressing a research gap concerning the understanding of the consequences of ERPSs evolution from the perspective of professionals and the competitive edge companies can take advantage of to improve sustainability reporting and accounting processes.