Enterprise Resource Planning (ERP) System Implementations and Corporate Misconduct

• 成果类型: Article
• 署名作者: Heese, Jonas; Pacelli, Joseph
• 署名单位: Harvard University
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/TAR-2023-0094
• 发表日期: 2025
• 页码: 291-315
• 关键词: information-technology; management control; user acceptance; firm; computer; QUALITY; IMPACT; MODEL

摘要

This study examines whether enterprise resource planning (ERP) implementations are associated with reductions in corporate misconduct. Specifically, we study the relation between staggered facility-level rollouts of ERP systems and facility-level regulatory violations across a large sample of U.S. firms. Our results indicate that facilitylevel ERP adoptions are associated with substantial reductions in local violations and penalties. Additional analyses suggest that the effects are more pronounced among facilities incorporating advanced analytics into their systems and among workforces that are less resistant to technology change. Overall, our results suggest that ERP systems generate indirect effects that enhance compliance outcomes across a wide range of violations.