Enterprise Resource Planning in accounting: a bibliometric study
DOI:
https://doi.org/10.20401/rasi.12.3.958Keywords:
Enterprise Resource Planning (ERP); Contabilidade; Sistema Integrado de Gestão; Bibliometria.Abstract
The objective of this study was to map the scientific production on ERP in accounting in the period between 2013 and 2022, in the Scopus database. We opted for a bibliometric study with articles published on the Scopus platform. The combination of terms “accounting and ERP or Enterprise Resource Planning” was used, applied as search and sample selection criteria, limited to the “title-abstract-keywords” fields. The initial selection returned 927 documents that were refined for the period from 2013 to 2022, by thematic area “Business, Management and Accounting” and by document type “Article”. Afterwards, the abstract was read to check whether they were aligned with the research topic. 82 articles were analyzed with the help of Bibliometrix. Annual production ranged between 6 and 11 articles, with a slight increase in the last 3 years. The articles were published in 63 journals, with 201 authors affiliated with institutions in 41 countries. The International Journal of Accounting Information Systems has more publications; the most productive authors were Ammar, Hassan, Hoffjan, Kogan and Mouakket.; Appelbaum et al. (2017) was the most cited study, with 180 citations; then Ruivo et al. (2014) with 102 and Kanellou and Spathis (2013) with 88. The study listed critical success factors for ERP implementation. From a theoretical point of view, institutional theory, the TOE model and the case study were the highlights. The results indicate that the topic is still little explored by researchers, exposing a path for future investigations.
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