In the recent past, enterprise resource planning systems (ERPSs) have become indispensable information technology in corporations and in management accounting (MA). However, although ERPSs significantly influence the future of MA, and though the connection between ERPSs and MA has become inseparable, further research is still needed. Little stock has been taken of the work done to structure and identify the main lines of research and discussion and to detect new academic gaps, as well as challenges for the future. Hence, this paper uses the emerging research method of bibliometrics in managerial science to elucidate the structure and development of this connection.
Bibliometric Analysis, Citation Analysis, Keyword Analysis, Management Accounting, Enterprise Resource Planning System, ERPS