Published: 2026-08-01
The Impact of ERP Systems on Financial Reporting Quality: A Systematic Literature Review
DOI: 10.35870/jemsi.v12i4.6875
Abstract
In the era of digital transformation, Enterprise Resource Planning (ERP) systems are standard for integrated organizations, yet their impact on financial reporting quality remains debated. This study employs a Systematic Literature Review (SLR) to analyze the relationship between ERP systems and reporting quality, screening papers from 2015 to 2025 via Scopus and Google Scholar. Addressing two research questions, the study identified 68 initial records, narrowed to 10 high-quality empirical studies. Results show a publication surge in 2017 followed by fluctuating trends until 2025, primarily within the Business, Management, and Accounting sectors (37%). Qualitative synthesis reveals that ERP significantly improves timeliness and accuracy by providing a "single source of truth" and reducing manual errors. Furthermore, digital audit trails enhance faithful representation and verifiability. However, system complexity may hinder understandability without adequate staff training. Ultimately, ERP improves accounting outcomes by integrating technology with workforce skills, though success depends on organizational readiness.
Keywords
Enterprise Resource Planning (ERP); Financial Reporting Quality; Systematic Literature Review; Qualitative Characteristics; Digital Accounting
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 12 No. 4 (2026)
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Section: Articles
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Published: 2026-08-01
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License: CC BY 4.0
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Copyright: © 2026 Authors
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DOI: 10.35870/jemsi.v12i4.6875
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Dewi Serewaty Silalahi, University of Sumatera Utara
Faculty of Economics and Business, University of Sumatera Utara, Medan, North Sumatera, Indonesia.
Sambas Ade Kusuma, University of Sumatera Utara
Faculty of Economics and Business, University of Sumatera Utara, Medan, North Sumatera, Indonesia.
Keulana Erwin, University of Sumatera Utara
Faculty of Economics and Business, University of Sumatera Utara, Medan, North Sumatera, Indonesia.
Fahmi Natigor Nasution, University of Sumatera Utara
Faculty of Economics and Business, University of Sumatera Utara, Medan, North Sumatera, Indonesia.
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