حسابداری مدیریت و سیستم های اطلاعاتی یکپارچه: مروری بر مقالات

In order to further advance research within management accounting and integrated information systems (IIS), an understanding of what research has already been done and what research is needed is of particular importance. The purpose of this paper is to uncover, classify and interpret current research within management accounting and IIS. This is done partly to identify research gaps and propose directions for future research and partly to guide researchers and practitioners investigating and making decisions on how to better synthesise the two areas. Based on the strengths of existing frameworks covering elements of management accounting and IIS a new and more comprehensive theoretical framework is developed. This is used as a basis for classifying and presentation of the reviewed literature in structured form. The outcome of the review is an identification of research gaps and a proposal of research opportunities within different research paradigms and with the use of different methods.

That information systems are able to deliver support for management accounting is not a new idea. It is argued, on the other hand, that the first use of information systems was in relation to accounting (Brady et al., 2001, p. 18; Shields, 2001, p. 3). It was the purpose of the first information systems to automate the processes of, for example, posting transactions to journals and sorting the transactions according to the chart of accounts of the general ledger. Regardless of this, however, research within management accounting and information systems is coming alive again with the advent of integrated information systems such as enterprise resource planning (ERP) systems. Previously, each function within an organisation had its own information system that operated separately from the information systems of the other organisational functions (Davenport, 1998). With the introduction and wide-spread adoption of so-called ERP systems in the 1990s, new potential for information systems to support management accounting have emerged. Research on management accounting and integrated information systems (IIS) has evolved across a number of different research streams. Some research streams put heavier emphasis on the management accounting side, while other research streams put emphasis on the information systems side. Likewise, different research streams approach the topic from different perspectives. In combination this research provides a growing body of knowledge concerning the relationship between management accounting and IIS. In order to further advance research, an understanding of the extant research and opportunities for future research are of particular importance. The purpose of this paper is to uncover, classify and interpret current research within management accounting and IIS. This is done in part to identify research gaps and propose directions for future research and in part to guide researchers and practitioners investigating and making decisions on how to better synthesise the two areas. This paper is organised as follows. The method used for the literature review is discussed in Section 2. The theoretical framework for synthesising research within the field of interest is developed in Section 3. The literature review in Section 4 is centred on concepts and their relationships within each relationship i) the theoretical logic is discussed, ii) the research findings are reported and iii) the applied research method and paradigm are identified. Finally, in Section 5 directions for future research are suggested and conclusions are drawn in Section 6.

In this paper, literature on management accounting and IIS was reviewed. The review was organised according to a framework developed with the purpose of providing a comprehensive overview of research on management accounting and IIS. On the basis of this framework and the literature review, selected opportunities for future research were discussed. Although considerable attention was given to the method and design of the literature review some limitations exist. First, some relevant publications might have been overlooked. Much literature has been scanned by reading the title only. Although the title in most cases describes the content quite well this is not always so. In order to be able to conduct a comprehensive literature review the topical focus was kept relatively narrow on management accounting and IIS alone. This might be regarded a limitation since this literature review will not satisfy the need of readers looking for a review on accounting in general and IIS