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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

How to Cite

Citation Format
Silalahi, D. S., Kusuma, S. A., Erwin, K., & Nasution, F. N. (2026). The Impact of ERP Systems on Financial Reporting Quality: A Systematic Literature Review. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(4), 3933-3942. https://doi.org/10.35870/jemsi.v12i4.6875

References

15 References
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Author Biographies

Dewi Serewaty Silalahi, University of North Sumatra

Faculty of Economics and Business, University of Sumatera Utara, Medan, North Sumatera, Indonesia.

Sambas Ade Kusuma, University of North Sumatra

Faculty of Economics and Business, University of Sumatera Utara, Medan, North Sumatera, Indonesia.

Keulana Erwin, University of North Sumatra

Faculty of Economics and Business, University of Sumatera Utara, Medan, North Sumatera, Indonesia.

Fahmi Natigor Nasution, University of North Sumatra

Faculty of Economics and Business, University of Sumatera Utara, Medan, North Sumatera, Indonesia.

License

Copyright (c) 2026 Dewi Serewaty Silalahi, Sambas Ade Kusuma, Keulana Erwin, Fahmi Natigor Nasution

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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