A Review of ERP Research: A Future Agenda for Accounting Information Systems 企业资源规划研究综述：会计信息系统的未来议程
Severin V. Grabski 塞弗林-V-格拉布斯基Michigan State University 密歇根州立大学
Stewart A. Leech 斯图尔特-A-利奇The University of Melbourne 墨尔本大学
Pamela J. Schmidt 帕梅拉-J-施密特Wayne State University 韦恩州立大学
Abstract 摘要
ERP systems are typically the largest, most complex, and most demanding information systems implemented by firms, representing a major departure from the individual and departmental information systems prevalent in the past. Firms and individuals are extensively impacted, and many problematic issues remain to be researched. ERP and related integrated technologies are a transformative force on the accounting profession. As the nature of business evolves, accounting expertise is being called on to make broader contributions such as reporting on nonfinancial measures, auditing information systems, implementing management controls within information systems, and providing management consulting services. This review of ERP research is drawn from an extensive examination of the breadth of ERP-related literature without constraints as to a narrow timeframe or limited journal list, although particular attention is directed to the leading journals in information systems and accounting information systems. Early research consisted of descriptive studies of firms implementing ERP systems. Then researchers started to address other research questions about the factors that lead to successful implementations: the need for change management and expanded forms of user education, whether the financial benefit outweighed the cost, and whether the issues are different depending on organizational type and cultural factors. This research encouraged the development of several major ERP research areas: (1) critical success factors, (2) the organizational impact, and (3) the economic impact of ERP systems. We use this taxonomy to establish (1) what we know, (2) what we need, and (3) where we are going in ERP research. The objective of this review is 企业资源规划系统通常是企业实施的规模最大、最复杂、要求最高的信息系统，与过去盛行的个人和部门信息系统大相径庭。公司和个人都受到广泛影响，许多问题仍有待研究。企业资源规划和相关集成技术是会计行业的变革力量。随着企业性质的演变，会计专业知识被要求做出更广泛的贡献，如报告非财务措施、审计信息系统、在信息系统内实施管理控制以及提供管理咨询服务。本篇 ERP 研究综述是在广泛阅读 ERP 相关文献的基础上撰写而成，没有时间范围的限制，也没有期刊目录的限制，但特别关注信息系统和会计信息系统领域的主要期刊。早期的研究包括对企业实施 ERP 系统的描述性研究。随后，研究人员开始探讨其他研究问题，涉及导致成功实施的因素：变革管理和扩大用户教育形式的必要性，财务收益是否大于成本，以及这些问题是否因组织类型和文化因素而有所不同。这项研究促进了 ERP 几个主要研究领域的发展：(1) 关键成功因素，(2) 组织影响，(3) ERP 系统的经济影响。我们利用这一分类法来确定：(1) 我们知道什么；(2) 我们需要什么；(3) ERP 研究的方向。本综述的目的是
to synthesize the extant ERP research reported without regard to publication domain and make this readily available to accounting researchers. We organize key ERP research by topics of interest in accounting, and map ERP topics onto existing accounting information systems research areas. An emphasis is placed on topics important to accounting, including (but not limited to) the risk management and auditing of ERP systems, regulatory issues, the internal and external economic impacts of ERP systems, extensions needed in ERP systems for XBRL, for interorganizational support, and for the design of management control systems. 综合现存的 ERP 研究报告，不考虑出版领域，并将其提供给会计研究人员。我们按会计领域感兴趣的主题组织主要的企业资源规划研究，并将企业资源规划主题映射到现有的会计信息系统研究领域。重点放在对会计工作有重要意义的课题上，包括（但不限于）ERP 系统的风险管理和审计、监管问题、ERP 系统对内部和外部经济的影响、ERP 系统在 XBRL、组织间支持和管理控制系统设计方面所需的扩展。
In the 1990s, Enterprise Resource Planning (ERP) systems were widely implemented in multinational corporations to integrate diverse and complex corporate operations. Early accounting systems formed the nucleus for contemporary ERP systems (Deshmukh 2006). ERP system adoption is motivated by management’s need for timely access to consistent information across the diverse functional areas of a company. Typical motivations for ERP adoption include regulatory compliance, upgrading legacy systems, business process reengineering, integration of operations, and management decision support (Robey et al. 2002). ERP systems are integrated cross-functional systems containing selectable software modules that address a wide range of operational activities in the firm, such as accounting and finance, human resources, manufacturing, sales, and distribution (Robey et al. 2002). ERP systems have also been defined as commercially available, modularly packaged business software that enables an enterprise to efficiently and effectively manage its resources (products and services, personnel, capital assets, etc.) by virtue of being a complete and integrated application to support an organization’s information processing needs (Nah et al. 2001). 20 世纪 90 年代，企业资源规划（ERP）系统在跨国公司中广泛实施，以整合多样而复杂的公司业务。早期的会计系统是当代企业资源规划系统的核心（Deshmukh，2006 年）。采用企业资源规划系统的动机是管理层需要及时获取公司不同职能领域的一致信息。采用企业资源规划系统的典型动机包括遵守法规、升级遗留系统、业务流程再造、运营整合和管理决策支持（Robey 等人，2002 年）。企业资源规划系统是集成的跨职能系统，包含可选择的软件模块，可处理公司的各种运营活动，如会计和财务、人力资源、制造、销售和分销（Robey 等，2002 年）。企业资源规划系统还被定义为商业上可获得的模块化商业软件，通过完整的集成应用，支持企业的信息处理需求，使企业能够高效率、高效益地管理其资源（产品和服务、人员、资本资产等）（Nah 等人，2001 年）。
From the perspective of the firm, ERP systems are usually the largest and most demanding information systems implemented. Typically, an ERP system implementation is the largest single IT investment, impacts the greatest number of individuals, and is the broadest in scope and complexity (Chang et al. 2008). From the perspective of the individual user of an ERP system, ERP demands a broader set of information systems (IS) and business knowledge (Sein et al. 1999), changes job role definitions, increases task interdependencies (Kang and Santhanam 2003), restricts flexibility in job tasks (Park and Kusiak 2005), and has been shown to lower job satisfaction (Butler and Gray 2006). 从企业的角度来看，ERP 系统通常是规模最大、要求最高的信息系统。通常，ERP 系统的实施是最大的单项 IT 投资，影响的人数最多，范围最广，也最复杂（Chang 等人，2008 年）。从企业资源规划系统个人用户的角度来看，企业资源规划系统要求更广泛的信息系统（IS）和业务知识（Sein 等人，1999 年），改变工作角色定位，增加任务相互依赖性（Kang 和 Santhanam，2003 年），限制工作任务的灵活性（Park 和 Kusiak，2005 年），并已证明会降低工作满意度（Butler 和 Gray，2006 年）。
Much of the early ERP research consisted of relatively simple, descriptive studies of firms implementing ERP systems. Based upon these studies, researchers started to address other research questions, such as: What does it take to successfully implement an ERP system? Are ERP systems worth the time and effort? Is ERP systems implementation and use the same in all cultures/businesses/organization types? How do ERP systems influence individuals and the organization itself? How well does ERP address corporate compliance and risk management issues? These research questions helped foster the development of the major ERP research areas: (1) ERP systems Critical Success Factors (CSF) (which examines a variety of topics, ranging from system implementation, user acceptance, and adaptation to domain-specific ERP factors related to country, culture, and industry), (2) ERP organizational impact research (which includes research focused on business processes, management control, security, regulatory, and organization change issues), and (3) the economic impact of ERP systems (both external and internal). From each of these major areas a more refined set of research topics arose (see Figure 1). 早期的企业资源规划研究大多是对实施企业资源规划系统的公司进行相对简单的描述性研究。在这些研究的基础上，研究人员开始探讨其他研究问题，例如：成功实施企业资源规划系统需要哪些条件？成功实施企业资源规划系统需要哪些条件？企业资源规划系统是否值得花费时间和精力？ERP 系统的实施和使用在所有文化/企业/组织类型中都一样吗？ERP 系统如何影响个人和组织本身？企业资源规划系统在解决企业合规性和风险管理问题方面效果如何？这些研究问题促进了 ERP 主要研究领域的发展：(1) ERP 系统关键成功因素（CSF）（研究各种主题，从系统实施、用户接受和适应到与国家、文化和行业相关的特定领域 ERP 因素），(2) ERP 组织影响研究（包括侧重于业务流程、管理控制、安全、监管和组织变革问题的研究），以及(3) ERP 系统的经济影响（包括外部和内部影响）。在这些主要领域中，又产生了一系列更加细化的研究课题（见图 1）。
The ERP systems CSF literature quickly matured and started to examine specific CSFs in more detail, including the impact of business process reengineering (BPR), education, change management, and user acceptance. This research also includes examining whether there is a difference in ERP implementation and use in different sized firms, countries, cultures, and industries. Over time, since organizations are expected to provide a self-evaluation of the relative success of the ERP implementation compared to planned outcomes, the post-implementation phase research area was developed from the CSF literature. ERP 系统 CSF 文献很快成熟起来，开始更详细地研究具体的 CSF，包括业务流程重组（BPR）、教育、变革管理和用户接受度的影响。这些研究还包括探讨不同规模的企业、国家、文化和行业在实施和使用企业资源规划系统方面是否存在差异。随着时间的推移，由于企业要对企业资源规划系统的实施与计划成果相比是否相对成功进行自我评估，因此从 CSF 文献中发展出了实施后阶段研究领域。
Based upon the ERP organizational impact studies, other research areas have emerged that have been examined using a variety of research techniques, including grounded research techniques, longitudinal studies, and cross-sectional research. Questions have addressed how organizations adapt to their environment, regulatory compliance, security, and audit of ERP environments, managerial use of ERP system reports (including the use of decision support systems, business intelligence systems, analytics, and management control systems). Regulatory and policy research has resulted from external pressures and mandates upon organizations, including the emerging impact of recent XBRL reporting requirements. Organizational benefits are often championed, yet there is minimal research that empirically documents these advantages. 在企业资源规划系统组织影响研究的基础上，出现了其他研究领域，这些领域采用了各种研究技术，包括基础研究技术、纵向研究和横截面研究。问题涉及组织如何适应环境、ERP 环境的合规性、安全性和审计、ERP 系统报告的管理使用（包括决策支持系统、商业智能系统、分析和管理控制系统的使用）。监管和政策研究源于组织所面临的外部压力和任务，包括近期 XBRL 报告要求的新影响。组织机构的优势常常得到推崇，然而，对这些优势进行实证记录的研究却少之又少。
The ultimate objective of any organizational initiative is to demonstrate some type of economic advantage, whether it is associated with cost savings, improved efficiencies, or better decision-making. The ERP implementation literature has many such studies. From the economic impact area, two research streams initially emerged: one examines the firm benefits based upon the 任何组织举措的最终目标都是展示某种类型的经济优势，无论是与节约成本、提高效率有关，还是与更好的决策有关。ERP 实施文献中有许多此类研究。从经济影响领域来看，最初出现了两种研究流派：一种是根据企业在实施企业资源规划系统后所获得的经济效益进行研究；另一种是根据企业在实施企业资源规划系统后所获得的经济效益进行研究。
results reported in the organization’s financial statements, and the other by external ratification of management decisions through the use of stock prices. An emerging area, the evaluation of inter-organizational economic benefits, has received scant attention. 一个新领域是组织间经济效益的评估，但这一领域很少受到关注。组织间经济效益评估是一个新兴领域，但却很少受到关注。
This review is structured around the major research areas presented in Figure 1: ERP CSF research, ERP organizational impact studies, and ERP economic impact research. All areas are examined in enough detail so that exemplar studies are identified, relatively mature sub-areas are specified, and areas needing additional research are proposed. Key ERP accounting information systems (AIS) research is organized by topics of interest in accounting and ERP topics mapped onto existing AIS research streams. Emphasis is placed on important topics in AIS and in areas representing the greatest impact on the accounting profession and accounting methods. Some critical areas deserving extended focus include risk management, security, and the auditing of ERP systems, the extensions needed in ERP systems for XBRL and inter-organizational support, and the design of management control systems (i.e., the managerial accounting expertise). Dependence on ERP and related information systems underlies the need for management controls to either be embedded within or linked to ERP systems so that a single set of performance numbers are used for planning and controlling the enterprise. 本综述围绕图 1 所示的主要研究领域展开：ERP CSF 研究、ERP 组织影响研究和 ERP 经济影响研究。对所有领域都进行了足够详细的研究，从而确定了示范研究，明确了相对成熟的子领域，并提出了需要进一步研究的领域。主要的 ERP 会计信息系统（AIS）研究是按照会计领域感兴趣的主题和 ERP 主题映射到现有的 AIS 研究流来组织的。重点放在 AIS 中的重要专题以及对会计专业和会计方法影响最大的领域。值得扩展关注的一些关键领域包括风险管理、安全和企业资源规划系统的审计、企业资源规划系统中 XBRL 和组织间支持所需的扩展，以及管理控制系统的设计（即管理会计专业知识）。对企业资源规划系统和相关信息系统的依赖，决定了管理控制必须嵌入企业资源规划系统或与之相连，以便在规划和控制企业时使用单一的业绩数据集。
Particular attention is paid to leading journals in accounting information systems and information systems, along with supplemental articles from other journals which provide insight into the interesting research opportunities for AIS researchers. The focus here is on seeking ERPrelated articles that expand the boundaries of current AIS research in the topic by offering new insights, alternative viewpoints, and interesting research questions for future AIS research. This leads to the inclusion of selected conference proceedings and journals from other disciplines such as management, industrial production, and operations research. Rather than review ERP literature within the narrow timeframe of a few specific years, as in some prior ERP reviews (Esteves and Pastor 2001; Botta-Genoulaz et al. 2005; Esteves and Bohorquez 2007; Moon 2007), this review focuses on major accounting-related themes across ERP topics without limitation to a specific timeframe or narrow journal list. The intent is to provide broad insights into the development of streams of ERP research with the goal of identifying important AIS research themes and questions for future investigation. The Appendix located in the additional online resources of this paper includes the key journals containing the majority of ERP references in this review, as well as additional journals which expand and illuminate discussion of ERP accounting information systems trends and research questions. 特别关注会计信息系统和信息系统领域的主要期刊，以及其他期刊的补充文章，这些文章为 AIS 研究人员提供了有趣的研究机会。这里的重点是寻找与企业资源规划相关的文章，这些文章通过提供新的见解、替代观点以及对未来企业资源规划研究的有趣研究问题，拓展了当前企业资源规划研究的范围。因此，我们选取了管理、工业生产和运筹学等其他学科的会议论文集和期刊。本综述不像之前的一些 ERP 综述（Esteves 和 Pastor，2001 年；Bota-Genoulaz 等人，2005 年；Esteves 和 Bohorquez，2007 年；Moon，2007 年）那样，在几个特定年份的狭窄时间范围内对 ERP 文献进行综述，而是将重点放在 ERP 主题中与会计相关的主要专题上，而不局限于特定的时间范围或狭窄的期刊列表。其目的是为 ERP 研究流的发展提供广泛的见解，以确定重要的会计信息系统研究主题和未来调查的问题。本文附加在线资源中的附录包括本综述中包含大部分企业资源规划参考文献的主要期刊，以及扩展和阐明企业资源规划会计信息系统趋势和研究问题讨论的其他期刊。
This review is timely because ERP and related technologies are a transformative force on the accounting profession. As companies rely on integrated technology innovations such as ERP to increase competitiveness and comply with regulations, the accounting profession is undergoing significant related change. Accounting activities are becoming more tightly intertwined with other functional areas of the firm, and ever more dependent on information systems which, more and more often, are integrated commercial ERP systems. Accounting expertise is being called on to make broader contributions to the company, such as reporting on nonfinancial measures, auditing information systems, implementing management controls within information systems, and providing management consulting services. Meanwhile, ERP systems are changing the nature of business by collecting greater amounts and types of internal performance data, enforcing business processes, restricting and monitoring employee job tasks, and supporting internal controls and audit trails to a greater extent than ever before. The goal of this review is to provide an up-to-date introduction to the ERP research literature and to provide a framework for organizing AIS ERPrelated knowledge so as to engender interest in areas that AIS researchers can provide unique insights and contributions to the literature. It provides a significantly different perspective than prior reviews (Esteves and Pastor 2001; Botta-Genoulaz et al. 2005; Esteves and Bohorquez 2007; Moon 2007), which examined ERP research from a generalist information systems perspective. 这篇评论很及时，因为企业资源规划和相关技术是会计行业的变革力量。随着公司依靠企业资源规划等综合技术创新来提高竞争力和遵守法规，会计行业也在经历着相关的重大变革。会计活动与公司其他职能领域的联系越来越紧密，对信息系统的依赖程度也越来越高，而信息系统越来越多地与商业 ERP 系统集成。会计专业知识被要求为公司做出更广泛的贡献，如报告非财务措施、审计信息系统、在信息系统内实施管理控制以及提供管理咨询服务。与此同时，ERP 系统正在通过收集更多数量和类型的内部绩效数据、强制执行业务流程、限制和监控员工的工作任务，以及比以往任何时候都更大程度地支持内部控制和审计跟踪来改变企业的性质。本综述的目的是提供有关企业资源规划研究文献的最新介绍，并提供一个组织 AIS 企业资源规划相关知识的框架，以引起人们对 AIS 研究人员可提供独特见解和贡献的领域的兴趣。它提供的视角与之前的综述（Esteves 和 Pastor，2001 年；Bota-Genoulaz 等人，2005 年；Esteves 和 Bohorquez，2007 年；Moon，2007 年）明显不同，之前的综述从通用信息系统的角度审视了企业资源规划研究。
The next section reviews the ERP CSF research, followed by a review of the organizational impact studies. This is followed by an analysis of the economic impact studies. The research findings are synthesized and issues of primary concern to accounting researchers are identified. This review then presents suggestions for future research based upon the ways that accounting information systems expertise can bring unique perspectives to ERP research and lead in investigating ERP-related innovations being embraced by organizations. 下一节回顾了企业资源规划 CSF 研究，然后是组织影响研究。随后是对经济影响研究的分析。综述了研究结果，并指出了会计研究人员最关心的问题。然后，本综述根据会计信息系统专业知识如何为企业资源规划研究带来独特视角，以及如何引导调查各组织采用的与企业资源规划相关的创新，为今后的研究提出了建议。
II. ERP CRITICAL SUCCESS FACTORS II.ERP 关键成功因素
In this section, we review the literature that strives to identify the factors necessary for a successful ERP system implementation (or reimplementation) and effective ongoing usage. The ERP critical success factors (CSF) topic has been the most prolific area in early ERP research. This research has identified many contributing factors, but has not fully succeeded in specifying the necessary and sufficient factors. Several critical factors for a successful ERP implementation have received significantly greater attention in the literature (those of business process reengineering, change management, user education, and acceptance of the new enterprise system), and these are reviewed in more detail in this section. Finally, this section concludes with a review of the research surrounding post-implementation issues. 在本节中，我们将回顾相关文献，这些文献致力于确定成功实施（或重新实施）和有效持续使用企业资源规划系统的必要因素。在早期的企业资源规划研究中，企业资源规划关键成功因素（CSF）是研究最多的领域。这项研究发现了许多促成因素，但还没有完全成功地明确必要和充分的因素。成功实施企业资源规划的几个关键因素（业务流程重组、变革管理、用户教育和对新企业系统的接受程度）在文献中得到了更多关注，本节将对这些因素进行更详细的评述。最后，本节回顾了有关实施后问题的研究。
Critical Success Factors Research 关键成功因素研究
A significant amount of ERP research has focused on identifying the factors critical for success in implementing ERP systems. ERP systems are very expensive, complex, impact the entire organization, and if they fail, they have the potential of contributing to the failure of the organization itself (Scott 1999). Critical success factors (CSF) have been defined as those few things that must go well to ensure success for a manager or an organization (Boynton and Zmud 1984). CSF were developed to help identify critical areas of concern and provide measures that would aid in the management of those areas (Boynton and Zmud 1984). The critical success factors research in the implementation of ERP systems has typically focused on the identification, through either case study or surveys, of the factors associated with successful implementations. It typically does not address the issue of appropriate metrics. An exemplar set of papers investigating critical success factors is presented in Table 1 of the additional online resources of this paper. 对企业资源规划系统的大量研究集中于确定实施企业资源规划系统成功的关键因素。企业资源规划系统非常昂贵、复杂，对整个组织都有影响，如果失败，就有可能导致组织本身的失败（Scott，1999 年）。关键成功因素（CSF）被定义为确保管理者或组织成功所必须具备的少数几个要素（Boynton 和 Zmud，1984 年）。制定 CSF 的目的是帮助确定关键的关注领域，并提供有助于管理这些领域的措施（Boynton 和 Zmud，1984 年）。ERP 系统实施中的关键成功因素研究通常侧重于通过案例研究或调查来确定与成功实施相关的因素。这些研究通常不涉及适当的衡量标准问题。本文附加在线资源中的表 1 列出了一组调查关键成功因素的范例论文。
Many studies consistently identified a set of core factors that are critical to the success of ERP implementations, such as top management support, the implementation team, organization-wide commitment to the system, and fit between the ERP systems and the organization (Ross and Vitale 2000; Scott and Vessey 2000; Stephanou 2000; Murray and Coffin 2001; Somers and Nelson 2001; Hong and Kim 2002; Somers and Nelson 2003; Finney and Corbett 2007). Researchers have observed that the critical success factors appeared to be highly correlated and changes in any one of them would influence the others (Akkermans and van Helden 2002). Several researchers have focused on technology lifecycle stage models that categorized firms that implemented ERP systems along a continuum (James and Wolf 2000; Holland and Light 2001; Peterson et al. 2001). O’Leary (2000) examined the role of ERP systems in a number of e-business initiatives and found ERP systems provided the infrastructure and technology that allowed major changes in processes that supported e-business. 许多研究一致确定了一系列对企业资源规划系统的成功实施至关重要的核心因素，如最高管理层的支持、实施团队、整个组织对系统的承诺以及企业资源规划系统与组织之间的契合（Ross 和 Vitale，2000 年；Scott 和 Vessey，2000 年；Stephanou，2000 年；Murray 和 Coffin，2001 年；Somers 和 Nelson，2001 年；Hong 和 Kim，2002 年；Somers 和 Nelson，2003 年；Finney 和 Corbett，2007 年）。研究人员注意到，关键成功因素似乎高度相关，其中任何一个因素的变化都会影响其他因素（Akkermans 和 van Helden，2002 年）。一些研究人员重点研究了技术生命周期阶段模型，这些模型将实施企业资源规划系统的公司按照一个连续体进行分类（James 和 Wolf，2000 年；Holland 和 Light，2001 年；Peterson 等人，2001 年）。O'Leary（2000）研究了 ERP 系统在一些电子商务计划中的作用，发现 ERP 系统提供了基础设施和技术，使支持电子商务的流程发生了重大变化。
Based on prior research (Grabski et al. 2001; Somers and Nelson 2001; Akkermans and van Helden 2002), Grabski and Leech (2007) developed a list of control procedures utilized by organizations for an ERP implementation, finding support for a theory of control complementarity as applied to ERP (and other complex systems) implementation projects. A single type of control was not used; rather, multiple controls were used and were used for multiple purposes. They identified 根据先前的研究（Grabski 等人，2001 年；Somers 和 Nelson，2001 年；Akkermans 和 van Helden，2002 年），Grabski 和 Leech（2007 年）编制了一份组织在实施企业资源规划时使用的控制程序清单，发现了适用于企业资源规划（和其他复杂系统）实施项目的控制互补理论。他们没有使用单一类型的控制程序，而是使用了多种控制程序，并用于多种目的。他们发现
five overarching control factors for a successful ERP implementation: project management, change management, alignment of the business with the new information system, internal audit activities, and consulting and planning activities. 成功实施企业资源规划系统的五个总体控制因素是：项目管理、变革管理、业务与新信息系统的协调、内部审计活动以及咨询和规划活动。
Other researchers have used different approaches to identify factors related to ERP implementation success. Bradley (2008) examined success factors based upon classical management theory, Bradford and Florin (2003) based their study upon the theory of diffusion of information, and Wang et al. (2007) explored organizational process fit of the ERP system. Firm size is also an important factor that many papers have found significant. Early research into potential differences between ERP implementations in large firms versus small and midsized enterprises (SMEs) examined the ERP selection and implementation process (Bernroider and Koch 2001). SME structural issues were a determining factor in ERP selection and implementation timing (Buonanno et al. 2005). SMEs chose different ERP software, shorter implementation times, and expected greater ERP adaptability and flexibility than large firms. SMEs have a greater need for top management support (Muscatello et al. 2003), process discipline, and high-capability project management consultants (Snider et al. 2009), while strategic advantages and linkages to global activities are significantly more important to large firms (Mabert et al. 2003). Further, large firms were more interested in managing process integration and data redundancy through ERP implementation than SMEs. As the SME ERP market expands, investigation into SME CSF research is growing in importance. 其他研究人员使用了不同的方法来确定与企业资源规划实施成功相关的因素。Bradley（2008 年）根据经典管理理论研究了成功因素，Bradford 和 Florin（2003 年）根据信息扩散理论进行了研究，Wang 等人（2007 年）探讨了 ERP 系统的组织流程适应性。企业规模也是一个重要因素，许多论文都认为其意义重大。早期对大型企业与中小型企业（SMEs）实施企业资源规划系统的潜在差异进行的研究，考察了企业资源规划系统的选择和实施过程（Bernroider 和 Koch，2001 年）。中小型企业的结构问题是 ERP 选择和实施时间的决定性因素（Buonanno 等人，2005 年）。与大型企业相比，中小型企业选择不同的企业资源规划软件，实施时间更短，并期望企业资源规划系统具有更大的适应性和灵活性。中小型企业更需要高层管理人员的支持（Muscatello 等人，2003 年）、流程规范和高能力的项目管理顾问（Snider 等人，2009 年），而战略优势和与全球活动的联系对大型企业则更为重要（Mabert 等人，2003 年）。此外，与中小型企业相比，大型企业对通过实施企业资源规划来管理流程整合和数据冗余更感兴趣。随着中小型企业 ERP 市场的扩大，对中小型企业 CSF 的研究也越来越重要。
Some research has examined ERP implementation and use in specific companies, e.g., RollsRoyce (Yusuf et al. 2004), and in specific functional areas, e.g., inventory control (Mandal and Gunasekaran 2002), or in specific industries, e.g., healthcare (Stefanou and Revanoglou 2006) and publishing (Baray et al. 2008). In addition to typical CSF, there are often specific nuances unique to the industry or functional areas that result in the need for customization. The ability to recognize the needed modifications requires deep knowledge of both the specific subcategory (i.e., industry, functional area, or business) and ERP systems. ERP system implementations have also been examined in various regions of the world (Ramirez and Garcia 2005; Rasmy et al. 2005) and from a variety of perspectives. In summary, researchers should also take into consideration country, cultural, and industry-specific factors. Some exemplar papers are summarized in Table 2 of the online resources. 一些研究考察了特定公司（如劳斯莱斯公司（Yusuf 等人，2004 年））和特定功能领域（如库存控制（Mandal 和 Gunasekaran，2002 年））或特定行业（如医疗保健（Stefanou 和 Revanoglou，2006 年）和出版业（Baray 等人，2008 年））的 ERP 实施和使用情况。除了典型的 CSF 外，行业或职能领域往往还有一些特有的细微差别，导致需要进行定制。识别所需修改的能力需要对特定子类别（即行业、功能领域或业务）和企业资源规划系统有深入的了解。ERP 系统的实施也在世界不同地区（Ramirez 和 Garcia，2005 年；Rasmy 等人，2005 年）从不同角度进行了研究。总之，研究人员还应考虑国家、文化和行业的具体因素。在线资源中的表 2 总结了一些范文。
While it is not a typical CSF study, Lin et al. (2006) build upon the DeLone and McLean (1992, 2003) information systems success model, and relate the individual impact to balanced scorecard measures (i.e., financial effectiveness, customer effectiveness, internal business effectiveness, and innovation and learning effectiveness). They demonstrate that the integration of the information systems success model and the balanced scorecard constructs jointly predict ERP system success. They suggest that the use of the balanced scorecard will allow organizations the ability to more easily assess the positive (negative) effects of the ERP system and enhance the ability to manage the ERP system implementation. 虽然这不是一项典型的 CSF 研究，但 Lin 等人（2006 年）在 DeLone 和 McLean（1992 年，2003 年）信息系统成功模型的基础上，将个人影响与平衡计分卡衡量标准（即财务效益、客户效益、内部业务效益以及创新和学习效益）联系起来。他们证明，整合信息系统成功模型和平衡计分卡结构可共同预测 ERP 系统的成功。他们认为，平衡计分卡的使用将使企业能够更容易地评估 ERP 系统的积极（消极）影响，并提高管理 ERP 系统实施的能力。
Overall, CSF findings from the reviewed research indicate that implementing an ERP system is not like a typical, functionally oriented IT system. ERP implementations are linked with the firm’s operational structure and business processes, which calls for joint activities in operations and process reengineering as well as ERP configuration. It is a complex and challenging task, and many factors jointly impact the level of success obtained by the organization. To address longterm use of ERP in place of a static ERP CSF model, King and Burgess (2006) propose a dynamic model of ERP success. Firms with mature ERP systems face system upgrades, new module deployments, vendor changes, and various other types of ERP reimplementations as their goals and technology needs change. Finney and Corbett (2007) lament the fact that research has not considered ERP CSF from the perspectives of key stakeholders. Since most of the CSF research 总之，从所审查的研究中得出的 CSF 结果表明，实施企业资源规划系统与典型的、以功能为导向的信息技术系统不同。企业资源规划系统的实施与公司的运营结构和业务流程息息相关，这就要求在运营和流程再造以及企业资源规划系统配置方面开展联合行动。这是一项复杂而具有挑战性的任务，许多因素共同影响着企业的成功程度。为了取代静态的企业资源规划 CSF 模型，解决企业资源规划的长期使用问题，King 和 Burgess（2006 年）提出了企业资源规划成功的动态模型。随着企业目标和技术需求的变化，拥有成熟企业资源规划系统的企业会面临系统升级、新模块部署、供应商变更以及其他各种类型的企业资源规划重新实施。Finney 和 Corbett（2007 年）感叹研究没有从主要利益相关者的角度考虑 ERP CSF。由于大多数 CSF 研究
focuses on the view from top management (or consultants), the individual user insights are often missing. With the maturing and long-term use of ERP, more investigations of the later phases of the lifecycle are needed. 企业资源规划系统的使用往往只关注高层管理者（或顾问）的观点，而缺乏对个人用户的深入了解。随着企业资源规划系统的成熟和长期使用，需要对生命周期的后期阶段进行更多调查。
Much has been learnt regarding what factors are, in general, critical for a successful ERP system. However, many questions remain unanswered. The most vexing issue is a determination of the process to be followed in applying CSF. We know that CSF interact (Grabski and Leech 2007). However, we do not know how multiple CSFs interact; whether they would interact in the same fashion in different contexts or different lifecycle stages, or if there is a consistent underlying factor or set of factors or complex hidden environmental contingencies. Similarly, we do not know if different CSFs apply in different situations. For example, do CSFs in a first-time implementation differ from the CSFs for firms with mature ERP systems undertaking new module deployments or vendor changes? Does a change in the ERP technology base (e.g., cloud-based applications versus traditional in-house hosted ERP environments) result in new or different CSF? One line of thought is that ERP systems are primarily people systems that are enabled through technology (Wallace and Kremzar 2001); as such, there should not be a change in the CSF. Another view is that a change in the technology modifies the way in which people interact with the system (Boudreau and Robey 2005; Dery et al. 2006a, 2006b; Grant et al. 2006) and, consequently, there should be a different set of issues and CSF. These are researchable questions. 关于企业资源规划系统成功的关键因素，人们已经了解了很多。然而，许多问题仍然没有答案。最棘手的问题是确定在应用 CSF 时应遵循的流程。我们知道 CSF 是相互影响的（Grabski 和 Leech，2007 年）。但是，我们不知道多个 CSF 如何相互作用；它们在不同的环境或不同的生命周期阶段是否会以相同的方式相互作用，或者是否存在一致的潜在因素、一组因素或复杂的隐藏环境突发事件。同样，我们也不知道不同的 CSF 是否适用于不同的情况。例如，首次实施企业资源规划系统时的 CSF 是否与拥有成熟企业资源规划系统、正在部署新模块或更换供应商的公司的 CSF 不同？ERP 技术基础的变化（例如，基于云的应用程序与传统的内部托管 ERP 环境）是否会导致新的或不同的 CSF？一种观点认为，ERP 系统主要是通过技术实现的人员系统（Wallace 和 Kremzar，2001 年）；因此，CSF 不应该发生变化。另一种观点认为，技术的改变改变了人们与系统互动的方式（Boudreau 和 Robey，2005 年；Dery 等人，2006 年 a、2006 年 b；Grant 等人，2006 年），因此，应该有一套不同的问题和 CSF。这些都是可研究的问题。
Some may argue that CSF research is very mature and approaching diminishing returns. However, potential still lies in micro-level approaches, longitudinal, and multi-level approaches to CSF research. We argue that current research has generally taken a macro perspective. We do not know whether there is a differential effect on users that is dependent either upon task type (e.g., accountant, factory worker, warehouse employee, etc.) or upon employee level (e.g., assembly line worker, supervisor, manager, vice president, etc.). A testable research question is to hypothesize that all CSF are important at all levels in the organization and across all task types. Multi-level research could investigate factors which promote ERP success at the individual user level compared to those of teams or other sub-units of the firm. ERP research has yet to sufficiently investigate micro issues such as factors unique to targeted ERP functionality (i.e., ERP module or extension). Do ERP CSF vary depending upon which type of ERP module was implemented (e.g., a financial ERP system/module, a manufacturing ERP system/module, a human resources ERP system/module, or some other functional area)? Much of the extant CSF research has reported on either financial systems or manufacturing systems, so it might be possible to conduct a metaanalysis to review insights. 有些人可能会说，CSF 研究已经非常成熟，收益正在减少。然而，微观方法、纵向方法和多层次方法在 CSF 研究中仍有潜力可挖。我们认为，目前的研究一般都是从宏观角度出发的。我们不知道用户是否会因任务类型（如会计、工厂工人、仓库员工等）或员工级别（如流水线工人、主管、经理、副总裁等）的不同而受到不同的影响。一个可检验的研究问题是，假设所有 CSF 在组织的所有层级和所有任务类型中都很重要。多层次研究可以调查促进 ERP 在个人用户层面取得成功的因素，与团队或公司其他子单位的因素进行比较。ERP 研究尚未充分调查微观问题，如目标 ERP 功能（即 ERP 模块或扩展）的独特因素。ERP 的 CSF 是否因实施的 ERP 模块类型（如财务 ERP 系统/模块、制造 ERP 系统/模块、人力资源 ERP 系统/模块或其他功能领域）而有所不同？现有的 CSF 研究大多针对财务系统或制造系统，因此有可能进行元分析，以审查各种见解。
Another research question is whether there are different CSF or different priorities among CSF when an organization upgrades or converts to a different ERP system. This research applies to organizations undergoing mergers or acquisitions where the acquired organization must now integrate operations by implementing the parent firm’s ERP system. Since the current research does not even specify the levels or timing of the CSF, such research could help specify when and how the CSF should be applied in ERP reimplementation, providing a significant contribution to the literature. 另一个研究问题是，当一个组织升级或转换到不同的企业资源规划系统时，是否存在不同的 CSF 或 CSF 之间不同的优先级。这项研究适用于正在进行兼并或收购的组织，被收购的组织现在必须通过实施母公司的企业资源规划系统来整合业务。由于目前的研究甚至没有明确 CSF 的级别或时间，因此此类研究有助于明确 CSF 应在何时以及如何应用于企业资源规划系统的重新实施，从而为相关文献做出重大贡献。
Business Processes, Change Management, Education, and Acceptance 业务流程、变革管理、教育和验收
The research into ERP CSF repeatedly identified a number of areas that are associated with successful ERP implementations. In this section, we examine the areas of business process reengineering, change management, user education, and user acceptance. 对企业资源规划系统 CSF 的研究反复确定了一些与成功实施企业资源规划系统相关的领域。在本节中，我们将研究业务流程再造、变革管理、用户教育和用户接受度等领域。
Business Processes 业务流程
Business process reengineering (Hammer and Champy 1993; Davenport and Stoddard 1994; Boudreau and Robey 1996; Davenport 1998) is frequently linked with ERP implementations 业务流程再造（Hammer 和 Champy，1993 年；Davenport 和 Stoddard，1994 年；Boudreau 和 Robey，1996 年；Davenport，1998 年）经常与企业资源规划系统的实施联系在一起。
(Nah et al. 2001), as ERP systems embed business processes, thereby restricting and enforcing organizational routines. ERP implementation decisions determine the extent to which work processes will depart from past practices in favor of redesigned business processes or “best practices” (Huang et al. 2004; Wenrich and Ahmad 2009). Better techniques are needed to determine how business process design and ERP configuration decisions will impact future business operations and management control. Business process reengineering benefits of enterprise resource planning systems are often touted; however, the opportunities for continued process improvement after ERP implementation have rarely been explored (Martin and Cheung 2005). ERP systems embed and reinforce the execution of prescribed business routines. As stated in Butler and Gray (2006,214)(2006,214), “routines are a double-edged sword. They are helpful when they provide options, but detrimental when they hinder detection of changes in the task or environment.” Research into promoting mindfulness and continuous improvement in the use of ERP could help achieve a better balance between strictly following existing business processes and recognizing opportunities to evolve processes to more efficiency and competitiveness in an ever-changing competitive environment. When using process-aware systems such as an ERP, decisions are needed when activities do not proceed as expected within the instantiated ERP process. Such deviations can require changing the routing of work, changing the work distribution, or changing the requirements with respect to available information (van der Aalst et al. 2007). Such changes in use can affect or even subvert planned operational efficiencies and management controls. Research is needed to determine how the gap between the planned and actual activities can be reduced, and also to determine the methods for discovering when ERP configuration changes are beneficial. Business processes are a key element in a well-rounded change management strategy that should broadly consider diverse areas in ERP implementation, along with strategy, structure, culture, information technology, and managerial systems (Al-Mashari 2003). (Nah 等人，2001 年），因为企业资源规划系统嵌入了业务流程，从而限制并强化了组 织常规。ERP 实施决策决定了工作流程在多大程度上会偏离过去的做法，转而采用重新设计的业务流程或 "最佳做法"（Huang 等人，2004 年；Wenrich 和 Ahmad，2009 年）。需要更好的技术来确定业务流程设计和企业资源规划配置决策将如何影响未来的业务运营和管理控制。企业资源规划系统的业务流程再造优势经常被吹捧；然而，人们很少探讨实施企业资源规划系统后继续改进流程的机会（Martin 和 Cheung，2005 年）。企业资源规划系统嵌入并强化了规定业务例程的执行。正如 Butler 和 Gray (2006,214)(2006,214) 所说，"常规是一把双刃剑。当它们提供选择时，它们是有益的，但当它们阻碍对任务或环境变化的检测时，它们就是有害的"。研究如何在使用企业资源规划系统的过程中促进用心和持续改进，有助于在严格遵守现有业务流程和认识到发展流程的机会之间取得更好的平衡，从而在不断变化的竞争环境中提高效率和竞争力。在使用企业资源规划系统等流程感知系统时，如果活动没有按照企业资源规划系统实例化流程的预期进行，就需要做出决策。这种偏差可能要求改变工作路线、改变工作分配或改变对可用信息的要求（van der Aalst 等人，2007 年）。这种使用上的变化会影响甚至颠覆计划中的运营效率和管理控制。 需要开展研究，以确定如何缩小计划活动与实际活动之间的差距，并确定发现企业资源规划配置变更有益之处的方法。业务流程是全面变革管理战略的一个关键要素，该战略应广泛考虑企业资源规划实施中的各个领域，以及战略、结构、文化、信息技术和管理系统（Al-Mashari，2003 年）。
As ERP installations mature and strategic benefits become realized (Holland and Light 2001), it is a practical matter that ERP upgrades and migrations become necessary. An expanded ERP research focus should include investigation of mature stages of ERP use, and look particularly at continual improvement through process reengineering in mature ERP installations. 随着企业资源规划系统的成熟和战略效益的实现（Holland 和 Light，2001 年），企业资源规划系统的升级和迁移已成为现实问题。扩大企业资源规划系统的研究重点应包括调查企业资源规划系统的成熟使用阶段，并特别关注在成熟的企业资源规划系统安装中通过流程再造实现持续改进。
Business process knowledge acquisition is a critical part of the educational effort needed in the ERP change management process. Recent innovations in business education seek to improve business process knowledge growth using real-time business simulations utilizing hands-on ERP usage (Léger 2006; Cronan et al. 2011). Business process knowledge is a part of the core knowledge base supporting ERP knowledge. ERP change management and educational research should look beyond ERP transaction skills (often the primary focus of traditional ERP training) to address understanding of other important business context factors, including business process knowledge, interdependent/cooperative tasks, and cross-functional problem-solving skills (Kang and Santhanam 2003). Research into knowledge acquisition in the ERP context can benefit from investigating novel knowledge measurement techniques such as knowledge structures (i.e., mental models) (Schmidt et al. 2011) and processing mining techniques. Future research directions should also utilize innovations in IS research techniques such as neuro-IS methods, which measure underlying physiological mental processing while using information systems (Pavlou et al. 2007; Dimoka and Davis 2008). 获取业务流程知识是企业资源规划变革管理过程中所需教育工作的关键部分。最近的商业教育创新旨在通过利用 ERP 实际操作的实时商业模拟来提高业务流程知识的增长（Léger，2006 年；Cronan 等人，2011 年）。业务流程知识是支持企业资源规划知识的核心知识库的一部分。ERP 变革管理和教育研究不应局限于 ERP 交易技能（通常是传统 ERP 培训的主要重点），还应关注对其他重要业务环境因素的理解，包括业务流程知识、相互依赖/合作任务以及跨职能解决问题的技能（Kang 和 Santhanam，2003 年）。对企业资源规划背景下的知识获取进行研究，可以从调查知识结构（即心智模型）（Schmidt 等人，2011 年）和处理挖掘技术等新型知识测量技术中获益。未来的研究方向还应利用创新的信息系统研究技术，如神经信息系统方法，该方法可测量使用信息系统时的潜在生理心理过程（Pavlou 等人，2007 年；Dimoka 和 Davis，2008 年）。
Process mining is a nascent approach to business process analysis which utilizes event logs of systems that support processes, especially workflow systems like ERP, which log numerous transactions and other events (Song and van der Aalst 2008). A primary goal of process mining is to extract knowledge from these logs to support a detailed investigation of real business operations. Process mining research is emerging as a way to improve understanding of actual business processes and as a means for objective observation of actual system activities in an audit situation. Emergent process mining approaches offer promising avenues to address the need to reveal actual 流程挖掘是一种新兴的业务流程分析方法，它利用支持流程的系统的事件日志，特别是像 ERP 这样的工作流系统，这些系统记录了大量的事务和其他事件（Song 和 van der Aalst，2008 年）。流程挖掘的主要目标是从这些日志中提取知识，以支持对实际业务运营的详细调查。流程挖掘研究作为一种增进对实际业务流程了解的方法，以及在审计情况下对实际系统活动进行客观观察的手段，正在悄然兴起。新出现的流程挖掘方法为满足揭示实际业务流程的需求提供了很好的途径。
process execution (Jansen-Vullers et al. 2006), uncover underlying informal organizational structures (Song and van der Aalst 2008), and possibly to even project the impact of ERP configuration on various process activities (Dreiling et al. 2005). 流程执行（Jansen-Vullers 等人，2006 年），发现潜在的非正式组织结构（Song 和 van der Aalst，2008 年），甚至可能预测 ERP 配置对各种流程活动的影响（Dreiling 等人，2005 年）。
Different approaches to process mining have been proposed which analyze predefined process model definitions to verify their correctness (Van Dongen et al. 2007) or analyze extracted transaction data to discover how actual processes are executed (Jansen-Vullers et al. 2006). Process mining is narrowly focused on process analysis, but is conceptually related in a broader context to Business (Process) Intelligence (BI) and Business Activity Monitoring (BAM), which view aggregated data from an external perspective. In contrast, process mining takes an internal perspective, investigating the detailed activities within the process, thus uncovering differences between envisioned processes and actual process execution (Song and van der Aalst 2008). Modeling existing business processes and modeling future ERP-based processes is a promising approach to anticipate longer-term impacts of ERP implementation decisions. 已经提出了不同的流程挖掘方法，这些方法分析预定义的流程模型定义以验证其正确性（Van Dongen 等人，2007 年），或分析提取的事务数据以发现实际流程是如何执行的（Jansen-Vullers 等人，2006 年）。流程挖掘狭义上侧重于流程分析，但从概念上讲，它与业务（流程）智能（BI）和业务活动监控（BAM）有更广泛的联系，后者从外部角度查看汇总数据。相比之下，流程挖掘从内部角度出发，调查流程内的详细活动，从而发现设想流程与实际流程执行之间的差异（Song 和 van der Aalst，2008 年）。现有业务流程建模和未来基于 ERP 的流程建模是预测 ERP 实施决策的长期影响的有效方法。
Change Management 变革管理
Change management, a critical success factor for ERP implementations, builds on research in the organizational management and information systems disciplines. Organizational change management is a structured process to proactively manage individuals affected by the change, and recommends tactics including “readiness for change” assessments, training programs, job redesign, and organizational structures modifications. When IT is a major driver of the change, the IT literature further recommends technochange management, which pays particular attention to technology features and considers its effects in the change process (Markus 2004). A well designed and executed change management program is vital to addressing project risks in order to increase the potential for project success. ERP implementations have unique challenges beyond other information systems, including the simultaneous reengineering of business processes, investment in technology professionals, integrating external consultants and their application knowledge, risk of technological bottleneck in implementations, and recruiting and retaining personnel with technology and business knowledge (Grabski et al. 2001; Somers and Nelson 2001). 变革管理是实施企业资源规划的一个关键成功因素，它建立在组织管理和信息系统学科研究的基础之上。组织变革管理是一种结构化流程，用于主动管理受变革影响的个人，建议采取的策略包括 "变革准备 "评估、培训计划、工作重新设计和组织结构调整。当信息技术是变革的主要驱动力时，信息技术文献会进一步推荐技术变革管理，即在变革过程中特别关注技术特点并考虑其影响（Markus，2004 年）。精心设计和执行的变革管理计划对于应对项目风险以提高项目成功的可能性至关重要。与其他信息系统相比，企业资源规划系统的实施具有独特的挑战，包括业务流程的同步再造、对技术专业人员的投资、整合外部顾问及其应用知识、实施过程中出现技术瓶颈的风险，以及招聘和留住具有技术和业务知识的人员（Grabski 等人，2001 年；Somers 和 Nelson，2001 年）。
A recent review of risk management in ERP projects found the most frequent risks occurred in the early conceptual phase with the lack of strategic thinking and poor ERP selection, followed by the second set of risks including implementation problems of inadequate change management and lack of adequate training (Aloini et al. 2007). ERP change management studies include individual cases (Ross 1999; Lui and Chan 2008), comparative case studies (Robey et al. 2002), empirical studies assessing multiple firms’ implementations using interviews (Gupta 2000; Markus et al. 2000; Benamati and Lederer 2008), and surveys (Al-Mashari 2003; Benamati and Lederer 2008; Bueno and Salmeron 2008). 最近对企业资源规划项目风险管理的审查发现，最常见的风险发生在缺乏战略思维和企业资源规划选择不当的早期概念阶段，其次是第二类风险，包括变革管理不足和缺乏适当培训等实施问题（Aloini 等人，2007 年）。ERP 变革管理研究包括个案研究（Ross，1999 年；Lui 和 Chan，2008 年）、比较个案研究（Robey 等人，2002 年）、通过访谈评估多家公司实施情况的实证研究（Gupta，2000 年；Markus 等人，2000 年；Benamati 和 Lederer，2008 年）以及调查（Al-Mashari，2003 年；Benamati 和 Lederer，2008 年；Bueno 和 Salmeron，2008 年）。
The relationship between ERP systems and innovation from a knowledge-based perspective has been researched by Srivardhana and Pawlowski (2007). They built upon the multi-dimensional conceptualization of absorptive capacity and developed a theoretical framework that specified the relationship between ERP-related knowledge impacts and absorptive capacity for business process innovation. They viewed ERP systems as possessing dialectical contradictions that both enabled and constrained business process innovation. Park et al. (2007) also examined absorptive capacity and found that the capacities of users to assimilate and apply the knowledge had both direct and indirect effects on its value. Further, the users’ effective knowledge acquisition and transfer to work tasks requires an understanding of newly acquired ERP knowledge within the new context and synthesized into the user’s task environment. Srivardhana 和 Pawlowski（2007 年）从基于知识的角度研究了企业资源规划系统与创新之间的关系。他们以吸收能力的多维概念为基础，建立了一个理论框架，明确了 ERP 相关知识影响与业务流程创新吸收能力之间的关系。他们认为，ERP 系统具有辩证矛盾，既能促进业务流程创新，又能制约业务流程创新。Park 等人（2007 年）也研究了吸收能力，发现用户吸收和应用知识的能力对知识的价值有直接和间接的影响。此外，用户要有效地获取知识并将其转移到工作任务中，需要在新的环境中理解新获取的企业资源规划知识，并将其综合到用户的任务环境中。
ERP systems are intended to integrate, centralize, and optimize tools in support of business operations across the supply chain, both within and beyond the organization (Al-Mashari 2003). Change initiatives to reduce resistance and encourage effective usage of the new ERP system often 企业资源规划系统旨在整合、集中和优化工具，以支持组织内外整个供应链的业务运作（Al-Mashari，2003 年）。为减少阻力和鼓励有效使用新的企业资源规划系统而采取的变革措施通常包括
focus on process change management, sociotechnical, and educational approaches. The general business process change management framework shows process management as essential in end-to-end change management and emphasizes that IT should not drive the change process (Gupta 2000). Fundamental to ERP projects, process improvement consists of designing business procedures and ERP models to be consistent across business operations (Nah et al. 2001). An ERP process change-oriented model emphasizes the need for strategic alignment between the ERP system deployment and strategic management, as well as the strategic alignment between process improvement and strategic management. Further, the key elements of strategic management, process improvement, ERP system deployment, project organization, and organizational change management must all be considered and integrated (Al-Mashari 2003). 其重点是流程变革管理、社会技术和教育方法。一般的业务流程变革管理框架表明，流程管理在端到端变革管理中至关重要，并强调信息技术不应推动变革流程（Gupta，2000 年）。流程改进是企业资源规划项目的基础，包括设计业务流程和企业资源规划模型，使其在整个业务运营中保持一致（Nah 等人，2001 年）。以企业资源规划流程变革为导向的模式强调企业资源规划系统部署与战略管理之间的战略一致性，以及流程改进与战略管理之间的战略一致性。此外，战略管理、流程改进、ERP 系统部署、项目组织和组织变革管理等关键要素都必须加以考虑和整合（Al-Mashari，2003 年）。
In anticipation of resistance from the intended end users, the sociotechnical systems design approach strives to jointly optimize technology and people when redesigning organizational structures and work processes (Taylor 1998). The benefits of this approach include motivating participants to embrace change by providing a clear strategic purpose and addressing the need to achieve work life quality as part of the change outcomes. Some researchers look to marketing research for models to motivate acceptance of ERP systems, much as consumers are motivated toward trying newly marketed products. For user resistance to be overcome, functional barriers of use, value, and risk, along with the psychological barriers of tradition and image, must be overcome (Ram and Sheth 1989). A process-oriented change framework has been proposed, consisting of the phases of knowledge formulation, strategy implementation, and status evaluation (Aladwani 2001). Others incorporate the guidance of Bridges and Bridges (2000), leading the transition to the new processes directed by the ERP system. The transition takes a significant period, as participants need to undergo three distinct processes: saying goodbye, shifting into neutral, and, finally, moving forward. Rose and Kræmmergaard (2006) studied an ERP system implementation based upon discourse theory, and were able to explain how the ERP project changed from a “classical” IT project to a technologically driven organizational change initiative. 考虑到预期最终用户的抵制，社会技术系统设计方法力求在重新设计组织结构和工作流程时共同优化技术和人员（泰勒，1998 年）。这种方法的好处包括，通过提供明确的战略目的和满足实现工作生活质量的需求作为变革成果的一部分，激励参与者接受变革。一些研究人员从市场研究中寻找激励接受企业资源规划系统的模式，就像激励消费者尝试新上市的产品一样。要克服用户的抵触情绪，必须克服使用、价值和风险等功能障碍，以及传统和形象等心理障碍（Ram 和 Sheth，1989 年）。有人提出了一个以过程为导向的变革框架，由知识形成、战略实施和现状评估三个阶段组成（Aladwani，2001 年）。还有人采纳了布里奇斯和布里奇斯（2000 年）的指导意见，引导企业向由企业资源规划系统指导的新流程过渡。过渡需要相当长的一段时间，因为参与者需要经历三个不同的过程：告别、转入中立以及最后的前进。Rose 和 Kræmmergaard（2006 年）根据话语理论研究了 ERP 系统的实施，并解释了 ERP 项目如何从 "传统 "IT 项目转变为技术驱动的组织变革计划。
User Education 用户教育
Education and training are often the focus of ERP change management (Ip et al. 2004). Thus, change management can also be conceptualized from a primarily knowledge-based perspective. Several types of knowledge are needed for adapting to ERP-induced change, such as component knowledge (of one’s job function and basic functions of application used to execute tasks) and architectural knowledge of the interlinking subsystems and interdependencies occurring based on change (Balogun and Jenkins 2003). The aim of education is to equip users to successfully utilize the system and motivate employees to accept ERP systems. Change management practice has long incorporated the need for education because it addresses both knowledge acquisition and behavioral change, as in Lewin’s phased pattern of change involving unfreezing, moving, and refreezing (Schein 1996). 教育和培训往往是企业资源规划变革管理的重点（Ip 等人，2004 年）。因此，变革管理也可以从主要以知识为基础的角度进行概念化。适应企业资源规划系统引发的变革需要几种类型的知识，如组件知识（个人的工作职能和用于执行任务的应用程序的基本功能）和基于变革的相互关联子系统和相互依存关系的架构知识（Balogun 和 Jenkins，2003 年）。教育的目的是让用户具备成功使用系统的能力，并激励员工接受企业资源规划系统。长期以来，变革管理实践就包含了教育需求，因为它既涉及知识的获取，也涉及行为的改变，正如卢因的分阶段变革模式，包括解冻、移动和再冻结（Schein，1996 年）。
As many studies focus on the early phases of ERP selection and implementation, initial user training is often an antecedent variable to ERP success. Investigations of critical success factors often identified the user factors of training (Umble et al. 2003; Bueno and Salmeron 2008; Ngai et al. 2008) and communication (Holland and Light 1999; Amoako-Gyampah and Salam 2004) to be an antecedent to ERP implementation success and acceptance (Bueno and Salmeron 2008). Umble et al. (2003,246)(2003,246) state that “reserving 10-1510-15 percent of the total ERP implementation budget for training will give an organization an 80 percent chance of implementation success.” 由于许多研究侧重于企业资源规划系统选择和实施的早期阶段，最初的用户培 训往往是企业资源规划系统成功的先决条件。对关键成功因素的调查常常发现，培训（Umble 等人，2003 年；Bueno 和 Salmeron，2008 年；Ngai 等人，2008 年）和沟通（Holland 和 Light，1999 年；Amoako-Gyampah 和 Salam，2004 年）等用户因素是企业资源规划实施成功和被接受的先决条件（Bueno 和 Salmeron，2008 年）。Umble 等人 (2003,246)(2003,246) 指出，"将 ERP 实施总预算的 10-1510-15 %用于培训，将使组织获得 80% 的实施成功机会"。
Training is a key antecedent of ERP’s strategic fit in many different types of firms (Somers and Nelson 2003). In spite of the identification of the training as a critical factor, in-depth research into the specific knowledge required for effective ERP use is limited, and ERP implementations 在许多不同类型的企业中，培训是 ERP 战略适应性的关键先决条件（Somers 和 Nelson，2003 年）。尽管培训被认为是一个关键因素，但对有效使用企业资源规划系统所需的具体知识的深入研究却很有限，而且企业资源规划系统的实施也很有限。
often fail to provide adequate user training (Markus and Tanis 2000). Further, organizations that implement ERP systems fail to continue training and support after initial ERP use (Kang and Santhanam 2003). 往往不能提供足够的用户培训（Markus 和 Tanis，2000 年）。此外，实施企业资源规划系统的组织在初次使用企业资源规划系统后未能继续提供培训和支持（Kang 和 Santhanam，2003 年）。
In an ERP context, traditional information systems training approaches are not sufficient because adoption of an ERP system requires the implementation of cross-functional, integrated end-to-end business processes; it is not a simple application that only affects a single area. The ERP education process must include coverage of the collaborative nature of user tasks and the inter-related effects when a user fails to use the ERP system correctly. ERP systems are sometimes viewed as a disruptive innovation that implements a critical infrastructure rather than a software application (Jacobs and Bendoly 2003; Lyytinen and Rose 2003). In addition to learning technical operational skills, ERP systems users also need business process knowledge, cross-functional problem-solving skills, and an understanding of task interdependence (Sein et al. 1999; Sein and Santhanam 1999; Kang and Santhanam 2003). There is also the need for a broader scope of learning encompassing technology, operations, managerial, strategic, and organizational knowledge (Yu 2005). As collaborative workflow applications, ERP systems require learning across a full knowledge hierarchy, including application, business (motivational and contextual), and interdependency (task execution and problem-solving) knowledge (Sein et al. 1999; Kang and Santhanam 2003). 在企业资源规划背景下，传统的信息系统培训方法是不够的，因为采用企业资源规划系统需要实施跨职能、一体化的端到端业务流程；它不是一个只影响单一领域的简单应用。企业资源规划系统的教育过程必须包括用户任务的协作性质，以及用户未能正确使用企业资源规划系统时产生的相互影响。企业资源规划系统有时被视为一种颠覆性的创新，它实施的是一种重要的基础设施，而不是一种软件应用程序（Jacobs 和 Bendoly，2003 年；Lyytinen 和 Rose，2003 年）。除了学习技术操作技能，ERP 系统用户还需要业务流程知识、跨职能解决问题的技能以及对任务相互依存性的理解（Sein 等人，1999 年；Sein 和 Santhanam，1999 年；Kang 和 Santhanam，2003 年）。此外，还需要更广泛的学习，包括技术、运营、管理、战略和组织知识（Yu，2005 年）。作为协作式工作流应用程序，ERP 系统需要学习完整的知识层次结构，包括应用、业务（动机和背景）和相互依存（任务执行和问题解决）知识（Sein 等人，1999 年；Kang 和 Santhanam，2003 年）。
ERP training should not be viewed as a one-time preparation for initial ERP systems use, but rather an ongoing set of communications, educational opportunities (Yu 2005), and support for ongoing learning experiences with ERP (Kang and Santhanam 2003). Ongoing, experiential learning is valuable because it develops expertise in problem solving (Sein and Santhanam 1999) and adapting to novel situations (Orlikowski and Hofman 1997) in the dynamic and complex environment of an integrated enterprise. To achieve the productivity increases, users’ knowledge must continue to expand after implementation (Kang and Santhanam 2003; Allen 2008; Santhanam et al. 2007). A holistic perspective on user and management education addresses training and education (Yu 2005) and change management (Orlikowski and Hofman 1997; Robey et al. 2002) across all phases of the ERP lifecycle. 企业资源规划培训不应被视为初次使用企业资源规划系统的一次性准备，而应被视为一套持续的交流、教育机会（Yu，2005 年），以及对企业资源规划持续学习经验的支持（Kang 和 Santhanam，2003 年）。持续的体验式学习很有价值，因为它能在综合企业的动态复杂环境中培养解决问题（Sein 和 Santhanam，1999 年）和适应新情况（Orlikowski 和 Hofman，1997 年）的专业技能。为了提高生产率，用户的知识必须在实施后继续扩展（Kang 和 Santhanam，2003 年；Allen，2008 年；Santhanam 等，2007 年）。用户和管理教育的整体视角涉及企业资源规划生命周期所有阶段的培训和教育（Yu，2005 年）以及变革管理（Orlikowski 和 Hofman，1997 年；Robey 等人，2002 年）。
New education approaches are needed due to the complex, integrated, and dynamic nature of ERP systems. Academics and leading ERP vendors have begun to develop ERP-specific training materials and to utilize innovative teaching methods. Recent innovations in ERP education include ERP e-learning techniques (Choi et al. 2007), training interaction with simulated ERP-like systems (Shtub 2001; Parush et al. 2002), and simulation game-based training on a live ERP system (Draijer and Schenk 2004; Léger 2006). Experiential ERP education utilizes a functional, dynamic ERP business environment to develop problem-solving skills, understanding of cross-functional operations, and to accelerate development of ERP expertise. It is important to determine which individual-level interventions are most beneficial to improve ERP acceptance and use. However, the extant research does not provide any indication as to how the individual-level ERP knowledge and performance aggregate into overall firm ERP benefits. An interesting research question is to examine what factors impact the relationship between individual performance and organizational performance, and to suggest approaches for organizations to improve performance through the application of individual-level education and training. Cross-level and multi-level research is also needed in this area. Future research should identify the set of knowledge, skills, and processes which contribute to ERP success at the individual, team, and organizational levels. It is likely that the interventions needed at one level are different from those needed on a different level. For example, what is appropriate for an individual might not be appropriate for a team; it may be that optimizing an individual’s outcomes could result in sub-optimization on the team level. 由于企业资源规划系统的复杂性、集成性和动态性，需要新的教育方法。学术界和领先的企业资源规划系统供应商已开始开发企业资源规划系统专用培训材料，并利用创新的教学方法。最近的企业资源规划教育创新包括企业资源规划电子学习技术（Choi 等人，2007 年）、与模拟企业资源规划系统的培训互动（Shtub，2001 年；Parush 等人，2002 年），以及基于实时企业资源规划系统的模拟游戏培训（Draijer 和 Schenk，2004 年；Léger，2006 年）。体验式企业资源规划教育利用功能性、动态的企业资源规划业务环境，培养解决问题的技能，了解跨功能操作，并加快企业资源规划专业知识的发展。确定哪些个人层面的干预措施最有利于提高 ERP 的接受度和使用率非常重要。然而，现有的研究并没有提供任何迹象表明，个人层面的企业资源规划知识和绩效如何汇聚成企业资源规划的整体效益。一个有趣的研究问题是，研究哪些因素会影响个人绩效与组织绩效之间的关系，并提出组织通过应用个人层面的教育和培训来提高绩效的方法。这一领域还需要进行跨层次和多层次的研究。未来的研究应确定在个人、团队和组织层面有助于企业资源规划成功的一系列知识、技能和流程。一个层面所需的干预措施很可能不同于不同层面所需的干预措施。 例如，适合个人的方法可能不适合团队；优化个人的成果可能会导致团队层面的次优化。
User Acceptance 用户接受度
In general, the literature on ERP systems focuses on implementation and other technical issues such as efficiency, effectiveness, and business performance; there is a relative lack of attention given to the social context, that is, user acceptance, in determining the organizational consequences of ERP systems (Boudreau and Robey 2005; Dery et al. 2006a, 2006b; Grant et al. 2006). This is unfortunate, as social factors have been demonstrated to have the strongest significant effect on ERP system usage (Chang et al. 2008). Nonetheless, there is a growing body and variety of research that is best classified as sociological in nature, which focuses on human social structure and the interaction with ERP systems (Dery et al. 2006a). This is a diverse area, as ERP systems are people systems made possible by software and hardware (Wallace and Kremzar 2001). An increasing number of organizational studies of ERP systems are available. In general, case studies are used to examine the impact of ERP systems on organizational structure, job design, and organizational information flows (Koch 2001; Koch and Buhl 2001; Hall 2002; Robey et al. 2002; Boudreau and Robey 2005; Dery et al. 2006a, 2006b; Grant et al. 2006). Recent work also explores the “social construct” of the ERP system that is developed via a two-stage process: the incorporation of best practices into the ERP design in order to have organizational efficiency, followed by the customization by internal organizational specialists to allow the ERP system to work effectively within the organizational setting (Mayere et al. 2008). The social constructivist approach emerged in direct contrast to the technologically determinist methodology that dominates the study of ERP systems (Orlikowski 2000; Orlikowski and Barley 2001; Dery et al. 2006b; Grant et al. 2006). 一般来说，有关企业资源规划系统的文献侧重于实施和其他技术问题，如效率、效益和业务绩效；相对缺乏对决定企业资源规划系统的组织后果的社会背景，即用户接受程度的关注（Boudreau 和 Robey，2005 年；Dery 等人，2006 年 a、2006 年 b；Grant 等人，2006 年）。这是令人遗憾的，因为社会因素已被证明对企业资源规划系统的使用具有最显著的影响（Chang 等人，2008 年）。尽管如此，仍有越来越多的研究被归类为社会学研究，其重点是人类社会结构以及与 ERP 系统的互动（Dery 等人，2006a）。这是一个多样化的领域，因为企业资源规划系统是通过软件和硬件实现的人员系统（Wallace 和 Kremzar，2001 年）。关于企业资源规划系统的组织研究越来越多。一般来说，案例研究用于考察 ERP 系统对组织结构、工作设计和组织信息流的影响（Koch 2001；Koch 和 Buhl 2001；Hall 2002；Robey 等人 2002；Boudreau 和 Robey 2005；Dery 等人 2006a，2006b；Grant 等人 2006）。最近的研究还探讨了企业资源规划系统的 "社会构建"，该系统的开发分为两个阶段：将最佳实践纳入企业资源规划系统的设计，以提高组织效率；然后由组织内部专家进行定制，使企业资源规划系统在组织环境中有效运行（Mayere 等人，2008 年）。 社会建构主义方法的出现与 ERP 系统研究中占主导地位的技术决定论方法形成了直接对比（Orlikowski，2000 年；Orlikowski 和 Barley，2001 年；Dery 等人，2006 年 b；Grant 等人，2006 年）。
Based upon the reviewed literature on business processes, change management, user training, and user acceptance of ERP systems, a number of questions for further research can be developed. First, there is a lack of longitudinal studies. In general, the research has been at a single point in time. Such research is a good foundation, but ongoing knowledge and skill development are important to ERP success. More focus is needed on revisions after the initial interventions are applied and to identify opportunities for “learning in use” and ongoing education. Longitudinal research would report on the long-term effects of these interventions, as well as offer insights into learning processes throughout the ERP usage lifecycle. 根据已查阅的有关企业资源规划系统的业务流程、变革管理、用户培训和用户接受度的文献，可以提出一些有待进一步研究的问题。首先，缺乏纵向研究。一般来说，研究都是在单个时间点进行的。这些研究奠定了良好的基础，但持续的知识和技能发展对企业资源规划系统的成功非常重要。需要更多地关注最初干预措施实施后的修订，并确定 "在使用中学习 "和持续教育的机会。纵向研究将报告这些干预措施的长期效果，并深入了解企业资源规划系统整个使用周期的学习过程。
From a business process perspective, we do not know how to identify when ERP workarounds are enacted by a user, nor can we tell when there is inefficient use of ERP systems. There is a growing need to examine how resistance to ERP and ERP workarounds change over time, what actions management can use to counteract them, and how these ERP workarounds impact management control. Such research could help develop initiatives and approaches to modify user behavior and improve ERP usage and acceptance. This would likely occur through improved user education and the availability of “just in time” training for the users. If research could identify the inefficient and ineffective use of ERP systems, then the most appropriate approach for changing user behavior becomes a researchable question. However, a more basic question remains: how should training in ERP systems be optimally addressed? Are there any advantages in treating training as ongoing process and integrating training with ongoing technical support functions (Sein et al. 1999; Kang and Santhanam 2003; Santhanam et al. 2007)? Can the collaborative application hierarchy 从业务流程的角度来看，我们不知道如何识别用户何时采用了企业资源规划变通方法，也无法判断企业资源规划系统的使用效率是否低下。我们越来越需要研究对企业资源规划系统的抵制和企业资源规划系统的变通方法是如何随着时间的推移而变化的，管理层可以采取哪些行动来应对这些抵制和变通方法，以及这些企业资源规划系统的变通方法是如何影响管理控制的。这些研究有助于制定改变用户行为的措施和方法，提高企业资源规划系统的使用率和接受度。这可能通过改进用户教育和为用户提供 "及时 "培训来实现。如果研究能够确定企业资源规划系统的低效和无效使用，那么改变用户行为的最合适方法就成为一个可研究的问题。然而，一个更基本的问题仍然存在：如何以最佳方式解决企业资源规划系统的培训问题？将培训作为一个持续的过程，并将培训与持续的技术支持功能相结合，是否有任何优势（Sein 等人，1999 年；Kang 和 Santhanam，2003 年；Santhanam 等人，2007 年）？协作应用层次结构能否
(Sein et al. 1999; Kang and Santhanam 2003) be utilized as a framework to develop and test hypotheses about innovative educational and change management methods for ERP? (Sein 等人，1999 年；Kang 和 Santhanam，2003 年）作为一个框架，用于开发和测试有关 ERP 创新教育和变革管理方法的假设？
Post-Implementation Phases 实施后阶段
Recent reviews (Esteves and Pastor 2001; Jacobs and Bendoly 2003; Botta-Genoulaz et al. 2005; Esteves and Bohorquez 2007; Moon 2007) indicate that a majority of ERP research focuses on ERP selection, success factors, and the implementation phase, but seldom on post- 最近的评论（Esteves 和 Pastor，2001 年；Jacobs 和 Bendoly，2003 年；Bota-Genoulaz 等人，2005 年；Esteves 和 Bohorquez，2007 年；Moon，2007 年）表明，大多数企业资源规划研究都集中在企业资源规划的选择、成功因素和实施阶段，而很少关注实施后的问题。
implementation impacts. This highlights a critical research gap, as there is a great need for continued improvement and assessment as ERP use evolves over time. On the most basic level of post-implementation review, too often, the organization fails to identify benchmarks prior to implementation, it fails to gather “in use” metrics, and the organization subsequently has no basis for assessing the operational phases of ERP. 实施的影响。这凸显了一个关键的研究缺口，因为随着时间的推移，ERP 的使用情况会发生变化，因此亟需不断改进和评估。在实施后审查的最基本层面上，组织往往未能在实施前确定基准，未能收集 "使用中 "的衡量标准，因而也就没有评估 ERP 运行阶段的依据。
Nicolaou (2004) examined the process of ERP system post-implementation review. Based upon prior research and a case study of two firms, the research postulated that the postimplementation review moderated the success of the ERP project, and a conceptual framework of post-implementation review quality was developed. Building on that study, Nicolaou and Bhattacharya (2008) considered the post-implementation review factors and demonstrated that the use of post-implementation review activities resulted in improved differential performance when those activities were performed shortly after system implementation. Consistent with Nicolaou and Bhattacharya (2006), they report late post-implementation review activities have a negative impact on short-term profitability. Nicolaou (2004) 研究了企业资源规划系统实施后的审查过程。基于先前的研究和对两家公司的案例研究，该研究推测实施后审查对企业资源规划项目的成功具有调节作用，并建立了实施后审查质量的概念框架。在这项研究的基础上，Nicolaou 和 Bhattacharya（2008 年）考虑了实施后审查的因素，并证明如果在系统实施后不久开展实施后审查活动，这些活动的使用会提高差异绩效。与 Nicolaou 和 Bhattacharya（2006 年）一致的是，他们报告说，实施后审查活动的后期会对短期盈利能力产生负面影响。
While they did not directly address post-implementation, Grabski et al. (2009) identified several organizations that had not obtained the level of success with their ERP system as they had originally desired. The research found that in order to obtain success, the ERP system and the way the system was used needed to be changed. A different approach was taken by Muscatello and Parente (2008). They concur that there is very little research focused on post-implementation efforts. They sought to understand, via a series of case studies of manufacturing firms, the processes and programs that changed during the post-implementation period that allowed those organizations to improve their performance. They developed a series of eight propositions that focus on the needed business process changes resulting from the ERP implementation. Future research should examine how business process change is managed in the ERP post-implementation phase and the relationship among process, organizational, and ERP technical changes. Grabski 等人（2009 年）虽然没有直接讨论实施后的问题，但他们发现有几个组织的企业资源规划系统没有达到他们最初期望的成功水平。研究发现，为了取得成功，需要改变企业资源规划系统和使用该系统的方式。Muscatello 和 Parente（2008 年）采取了不同的方法。他们也认为对实施后工作的研究很少。他们试图通过对制造企业的一系列案例研究，了解在系统实施后的一段时间内，哪些流程和项目发生了变化，从而使这些组织提高了绩效。他们提出了一系列八项主张，重点关注实施企业资源规划后所需的业务流程变革。未来的研究应探讨在企业资源规划实施后阶段如何管理业务流程变革，以及流程、组织和企业资源规划技术变革之间的关系。
While many ERP-specific lifecycle models have been described, a widely accepted information systems lifecycle model identifies the phases of initiation, adoption, adaptation, acceptance, routinize, and infusion (Cooper and Zmud 1990).This model can provide a broad framework for the investigation of long-term system maturity and evolution issues. As ERP lifecycle-based research is beginning to reveal, many motivations and factors change over the full lifespan of an enterprise system’s existence within an organization. An enterprise system’s life spans years and even decades, from ERP selection during the project initiation phase (Kumar et al. 2003), to business process reengineering in the adoption phase (Boudreau and Robey 1996), through the later phases of adaptation, acceptance, routine use, until managers consider whether to optimize or upgrade their ERP system (Khoo and Robey 2007). Markus and Tanis (2000) state that organizations experience problems at all phases of the ERP system lifecycle. Most alarming is that many problems occurring in later phases originated earlier, but were either unnoticed or not corrected. Markus et al. (2000) suggests that researchers employ multiple measures of success that span the system lifecycle and address problem detection, root cause analysis, and early correction. Peslak et al. (2007) also studied preferred ERP use and found that only certain lifecycle phases were influential. What is known is that success in one phase does not guarantee success in later phases. Future research should help organizations determine what they should measure and monitor as key performance indicators throughout the lifecycle of ERP. This will allow the organizations a well-thought-out approach for assessing and managing ERP post-implementation success. Research should also investigate what is needed for an organization to move from a relatively poor ERP implementation to more successful post-implementation stages. Research has indicated that this is possible (Grabski et al. 2009), but has not presented sufficient guidance as to how this should be done. 尽管已经描述了许多针对企业资源规划系统的生命周期模型，但一个广为接受的信息 系统生命周期模型确定了启动、采用、适应、接受、常规化和注入等阶段（Cooper 和 Zmud，1990 年）。正如基于企业资源规划生命周期的研究开始揭示的那样，在企业系统存在于组织内部的整个生命周期中，许多动机和因素都会发生变化。一个企业系统的生命周期长达数年甚至数十年，从项目启动阶段的企业资源规划选型（Kumar 等人，2003 年），到采用阶段的业务流程再造（Boudreau 和 Robey，1996 年），再到后期的适应、接受和常规使用阶段，直到管理者考虑是否优化或升级其企业资源规划系统（Khoo 和 Robey，2007 年）。Markus 和 Tanis（2000 年）指出，企业在企业资源规划系统生命周期的各个阶段都会遇到问题。最令人担忧的是，许多发生在后期阶段的问题起源于早期阶段，但要么没有被注意到，要么没有得到纠正。Markus 等人（2000 年）建议研究人员采用多种衡量成功的标准，这些标准应跨越系统生命周期，并涉及问题检测、根本原因分析和早期纠正。Peslak 等人（2007 年）也研究了首选的企业资源规划系统使用情况，发现只有某些生命周期阶段具有影响力。众所周知，一个阶段的成功并不能保证以后阶段的成功。未来的研究应帮助企业确定在企业资源规划系统的整个生命周期中，他们应该衡量和监控哪些关键绩效指标。 这将使各组织有一个深思熟虑的方法来评估和管理企业资源规划系统实施后的成功。研究还应调查一个组织从相对较差的企业资源规划实施阶段转向更成功的实施后阶段需要哪些条件。研究表明，这是可能的（Grabski 等人，2009 年），但对于如何做到这一点还没有提出足够的指导意见。
The number and scale of ERP installations increased dramatically in the last decade and now existing installations are maturing. Seldom studied in the past, ERP system maintenance and upgrades need to be addressed to understand the longer-term impacts on organizations and users. For ERP customers, maintenance and upgrade costs increase with greater customization and integration with legacy systems (Koch 2002; Beatty and Williams 2006). Yet, a study of ERP lifecycle phases did not find that the later maintenance phases exert influence on individual usage (Peslak et al. 2007). A fertile area of research is the dynamics and power relationships between vendors and companies during the post-implementation phases. What are the customer and the vendor perspectives regarding ongoing upgrades and maintenance of ERP systems? How much BPR is undertaken when ERP upgrades and maintenance changes are accepted into the firm? What is the extent and costs related to reactive planning and ERP investments as organizations are driven to upgrade on schedules dictated by vendors? 在过去十年中，企业资源规划系统的安装数量和规模急剧增加，现在现有的安装已趋于成熟。过去很少对企业资源规划系统的维护和升级进行研究，因此需要了解其对组织和用户的长期影响。对于企业资源规划客户来说，维护和升级成本会随着客户化程度的提高以及与原有系统的集成而增加（Koch，2002 年；Beatty 和 Williams，2006 年）。然而，对企业资源规划生命周期各阶段的研究并未发现后期维护阶段会对个人使用产生影响（Peslak 等人，2007 年）。在实施后阶段，供应商和公司之间的动态和权力关系是一个富饶的研究领域。客户和供应商对企业资源规划系统的持续升级和维护有何看法？当企业接受企业资源规划系统的升级和维护变更时，会进行多少业务流程重新设计？当企业按照供应商规定的时间表进行升级时，与被动规划和企业资源规划投资相关的程度和成本是多少？
The current research has not adequately addressed the issue of the long-term impact on an organization and users when ERP system maintenance and upgrades are either selectively chosen by the organization or are mandated by the vendor. With a growing need for firms to successfully manage ongoing maintenance and upgrade issues, the general advice available (Koch 2002; Beatty and Williams 2006) needs to be supported and refined through new research in this growing area. Such research could address the customer as well as the vendor perspectives. An ERP maintenance and upgrade taxonomy (Ng 2001) and a model for maintenance and upgrade decisions (Sahin and Zahedi 2001) provide foundations for much-needed future research in this area. Newer ERP options raise more questions, such as the issues surrounding use of open source ERP software or of changing from an institution-based in-house ERP installation to an outsourced or hosted “software as a service” ERP instance. While there has been some research associated with the postimplementation phase of ERP implementations, this is an area that could benefit from additional investigation, especially as mature ERP implementations are very prevalent in industry today. 目前的研究还没有充分解决当企业有选择地选择维护和升级企业资源规划系统或由供应商强制进行维护和升级时，对企业和用户的长期影响问题。随着企业对成功管理持续维护和升级问题的需求日益增长，现有的一般性建议（Koch，2002 年；Beatty 和 Williams，2006 年）需要通过在这一日益增长的领域开展新的研究来加以支持和完善。这种研究可以从客户和供应商的角度出发。ERP 维护和升级分类法（Ng，2001 年）以及维护和升级决策模型（Sahin 和 Zahedi，2001 年）为这一领域急需的未来研究奠定了基础。较新的企业资源规划选项提出了更多的问题，如围绕使用开放源码企业资源规划软件或从机构内部安装的企业资源规划系统转变为外包或托管的 "软件即服务 "企业资源规划实例的问题。虽然对企业资源规划实施后阶段进行了一些研究，但这一领域可受益于更多的调查，特别是在成熟的企业资源规划实施在当今工业中非常普遍的情况下。
III. ORGANIZATIONAL IMPACT III.组织影响
In this section, we review the literature that strives to identify the organizational-level impacts of an ERP system. Increasingly, theories applied to the ERP domain acknowledge effects on organizations from the interaction between the social and technical nature of ERP systems. Just as ERP-related change influences individual employees (requiring change management strategies), it can also alter the nature and culture of the organization itself. 在本节中，我们将回顾致力于确定企业资源规划系统在组织层面影响的文献。应用于企业资源规划领域的理论越来越多地承认企业资源规划系统的社会和技术性质之间的相互作用对组织的影响。与企业资源规划相关的变革会影响员工个人（需要变革管理战略），同时也会改变组织本身的性质和文化。
Organizational Change 组织变革
Applying an IT technochange approach to ERP and its related organizational impacts predicts that each lifecycle phase involves both new IT functionality and related organizational changes, such as redesigned business processes, new performance metrics, and training (Markus 2004). The existence of a feedback loop between information technology design and the organization has been hypothesized in situations where the ERP system configuration implemented might be shaped by the local users and vice versa (Light and Wagner 2006). ERP systems are seen as a configurational technology, and an iterative process exists between the ERP system shaping the organization and individuals responding to problematic design choices by pushing for customization once the system has gone live. While a sociotechnical lens is used to explain the negotiations for changes to the user interface and functionality to the ERP system, it is normal for any ERP implementation to have a series of modifications made after the system has been implemented and used. It is impossible to test all of the end cases, and it is highly unlikely to anticipate all of the ways the system will be used. Light and Wagner (2006), in their study of two organizations, suggest that creating a successful ERP system is more likely when the design takes into consideration the diversity in perspectives on sociotechnical integration. Old practices should not nec- 将信息技术技术变革方法应用于企业资源规划系统及其相关的组织影响预测，每个生命周期阶段都涉及新的信息技术功能和相关的组织变革，如重新设计的业务流程、新的绩效指标和培训（Markus，2004 年）。信息技术设计与组织之间存在反馈回路的假设是，实施的企业资源规划系统配置可能由本地用户决定，反之亦然（Light 和 Wagner，2006 年）。ERP 系统被视为一种配置技术，在 ERP 系统塑造组织与个人在系统上线后通过推动定制化来应对有问题的设计选择之间存在一个迭代过程。虽然我们用社会技术的视角来解释对用户界面和企业资源规划系统功能更改的协商，但任何企业资源规划系统的实施都会在系统实施和使用后进行一系列修改，这是正常现象。不可能测试所有的最终案例，也不可能预料到系统的所有使用方式。Light 和 Wagner（2006 年）在对两家企业的研究中提出，如果在设计时考虑到社会技术集成观点的多样性，就更有可能创建一个成功的企业资源规划系统。旧的做法不一定
essarily be eliminated; rather, valued existing practices should be selectively incorporated into the ERP system. This research suggests that the blanket approach of ERP as an agent of organizational change be reconsidered, that organizations should be aware of the benefits of selective maintenance of the status quo. 因此，ERP 系统不一定要取消有价值的现有做法，而是应该有选择地将其纳入 ERP 系统。这项研究建议，应重新考虑将企业资源规划系统作为组织变革推动力的一揽子方法，组织应认识到有选择地维持现状的好处。
Ke and Wei (2008) theorized about the impact of top management and organizational culture on ERP implementation, and they develop a series of propositions relating ERP implementation success to organizational culture and strategic decisions made by top management. ERP success is dependent upon how well the ERP system matches the organizational culture. Additionally, some research suggests that the organizational culture can be modified by top management, especially when transformational leaders are in place (Senge 1994; Vera and Crossan 2004). Consequently, the success of the ERP implementation is related to the organizational culture as it relates to learning, participative decision-making, power sharing, support and collaboration, and risk and conflict tolerance, and how a desired culture can be fostered by top management (Ke and Wei 2008). In a recent one-year study of the impact of ERP implementation on employee job characteristics, a contingent relationship is found between ERP implementation and the job characteristics of skill variety, autonomy, and feedback in Hackman and Oldham’s (1980) job characteristics model. This research indicates that ERP systems influence job redesign and the selection of organizational change strategies (Morris and Venkatesh 2010). Ke 和 Wei（2008 年）对高层管理和组织文化对企业资源规划实施的影响进行了理论分析，并提出了一系列有关企业资源规划实施成功与组织文化和高层管理战略决策的命题。ERP 的成功取决于 ERP 系统与组织文化的匹配程度。此外，一些研究表明，组织文化可以被高层管理者改变，尤其是当变革型领导者到位时（Senge，1994 年；Vera 和 Crossan，2004 年）。因此，ERP 实施的成功与否与组织文化有关，因为它涉及到学习、参与式决策、权力分享、支持与协作、风险与冲突容忍度，以及最高管理层如何培养理想的文化（Ke 和 Wei，2008 年）。最近，一项为期一年的关于 ERP 实施对员工工作特征影响的研究发现，ERP 实施与 Hackman 和 Oldham（1980 年）工作特征模型中的技能多样性、自主性和反馈等工作特征之间存在或然关系。这项研究表明，ERP 系统会影响工作的重新设计和组织变革战略的选择（Morris 和 Venkatesh，2010 年）。
Various theoretical approaches have been used in studies of the effects of ERP systems on organizational change. A unique approach was used by Rikhardsson and Kræmmergaard (2006) in their study of the use of ERP systems by six Danish organizations. The research uses an exploratory design approach based upon the principles of hermeneutics and grounded theory (Glaser and Strauss 1999). The approach used allows the manager to recall and gather information while completing their case that might not be available during a single interview period. The ERP system resulted in changes to the organizational structure, changes to the communication patterns, and changes to business processes. While the extant literature acknowledges and expects process changes (i.e., the need for business process reengineering), the former changes are generally unexpected. 在研究企业资源规划系统对组织变革的影响时，使用了各种理论方法。Rikhardsson 和 Kræmmergaard（2006 年）在对六家丹麦组织使用 ERP 系统的研究中使用了一种独特的方法。这项研究采用了基于诠释学和基础理论原则的探索性设计方法（Glaser 和 Strauss，1999 年）。所使用的方法允许管理者在完成个案的同时回忆和收集信息，而这些信息在单次访谈期间可能无法获得。企业资源规划系统改变了组织结构、沟通模式和业务流程。虽然现有文献承认并预期流程会发生变化（即需要进行业务流程再造），但前者的变化通常是意料之外的。
An alternative approach critically evaluates the relationship between ERP systems and organizational power relations. This approach considers the implications of ERP systems on skills, autonomy, control, and the experience of work, and often provides an analysis of the reasons for resistance to technological change (Dery et al. 2006a; Hall 2005; Dillard et al. 2005; Arnold et al. 2000). A pragmatic interventionist perspective uses methods such as discourse theory and analysis and situated practice (Dery et al. 2006a). Advocates of this approach believe that it provides an opportunity for appreciating the relationship between ERP systems and people, and how people use ERP systems (Orlikowski 2000). 另一种方法是批判性地评估企业资源规划系统与组织权力关系之间的关系。这种方法考虑了 ERP 系统对技能、自主性、控制和工作体验的影响，并经常分析抵制技术变革的原因（Dery 等人，2006 年 a；Hall，2005 年；Dillard 等人，2005 年；Arnold 等人，2000 年）。务实的干预主义观点使用话语理论和分析以及情景实践等方法（Dery 等人，2006a）。这种方法的倡导者认为，这种方法为了解企业资源规划系统与人之间的关系以及人如何使用企业资源规划系统提供了机会（Orlikowski，2000 年）。
A resource-based model of competitive advantage was used by Beard and Sumner (2004) to examine whether ERP systems provide a competitive advantage based upon the premises of system value, distribution, and imitability. Consistent with Mata et al. (1995), they proposed that effectively exploiting an ERP system depends upon successful project planning, implementation, alignment, and utilization, so that competitive advantage can be achieved through the management of ERP projects and subsequent ERP use. Boudreau and Robey (2005) use human agency theory to help explain ERP system resistance and use in both intended and unintended ways, while Ignatiadis and Nandhakumar (2007) use it to help explain how users overcame programmed procedures (i.e., drifted away from desired corporate outcomes) in order utilize the ERP system at their local areas. Also, it was used to explain the presence of improvised learning of the ERP system (Orlikowski and Hofman 1997; Elbanna 2006). Beard 和 Sumner（2004 年）采用基于资源的竞争优势模型，研究了企业资源规划系统是否能在系统价值、分布和可模仿性的前提下提供竞争优势。与 Mata 等人（1995 年）的观点一致，他们提出有效利用企业资源规划系统取决于成功的项目规划、实施、调整和利用，因此竞争优势可以通过企业资源规划项目的管理和随后的企业资源规划的使用来实现。Boudreau 和 Robey（2005 年）使用人类代理理论来帮助解释企业资源规划系统在有意和无意两方面的阻力和使用情况，而 Ignatiadis 和 Nandhakumar（2007 年）则使用该理论来帮助解释用户如何克服程序化程序（即偏离预期的企业成果），以便在当地使用企业资源规划系统。此外，它还被用来解释对企业资源规划系统的即兴学习（Orlikowski 和 Hofman，1997 年；Elbanna，2006 年）。
The body of sociological research related to ERP system implementation and use is of growing interest as ERP systems are designed and used by interdependent groups of individuals striving 与企业资源规划系统的实施和使用有关的社会学研究日益受到关注，因为企业资源规划系统是由相互依存的群体设计和使用的，这些群体努力实现以下目标
for shared organizational goals, and individuals need to make sense of the technology and how best to utilize it. When the system results in deficiencies, individuals create unique solutions (Groleau 2008). As noted in this section, there are a variety of theoretical approaches that can be used, and this appears to be a fruitful venue for future research. Some of the key papers in the area of organizational impacts are presented in Table 3 of the online resources. Some questions for future research on the organizational impact of ERP systems include exploring the relative value between technology-centric and organizational/social theories in explaining the ERP-related organizational outcomes, and investigating other theories to explore the relationships between ERP systems and organizational change. More research is needed into how organizational culture and ERP technology interactively influence ERP organizational change strategies, the need for new expertise (technical and nontechnical), and the nature of job characteristics and task interdependencies. 为了实现共同的组织目标，个人需要了解技术以及如何最好地利用技术。当系统出现缺陷时，个人就会创造出独特的解决方案（Groleau，2008 年）。正如本节所述，有多种理论方法可以使用，这似乎是未来研究的一个富有成果的领域。在线资源中的表 3 列出了组织影响领域的一些重要文献。关于 ERP 系统对组织的影响，未来研究的一些问题包括探索以技术为中心的理论和组织/社会理论在解释 ERP 相关组织成果方面的相对价值，以及研究其他理论来探索 ERP 系统和组织变革之间的关系。对于组织文化和企业资源规划系统技术如何交互影响企业资源规划系统的组织变革战略、对新专业知识（技术和非技术）的需求以及工作特点和任务相互依存关系的性质，还需要进行更多的研究。
Organizational Control Strategies 组织控制策略
ERP systems have a variety of effects on the organization. They can be used to help improve decision-making (improved decision-making is often used as a significant nonquantifiable benefit when an organization proposes implementing an ERP system) and also be used as a catalyst to restructure the organization (since information can now be easily shared, the organization structure can be flattened). As individuals learn how to use the ERP systems, they often discover ways to use the system that were not anticipated by the system designers. Other times, the users feel that they have lost whatever control they originally had over their work environment. In this section, we review the literature surrounding the use of decision support via ERP systems and managerial control systems. 企业资源规划系统对组织有多种影响。它们可以用来帮助改善决策（当一个组织提议实施企业资源规划系统时，改善决策往往被作为一个不可量化的重要好处），也可以作为重组组织的催化剂（因为现在可以很容易地共享信息，组织结构可以扁平化）。在个人学习如何使用企业资源规划系统的过程中，他们经常会发现一些系统设计者未曾预料到的使用方法。还有的时候，用户会觉得自己失去了原来对工作环境的控制。在本节中，我们将回顾有关通过企业资源规划系统和管理控制系统使用决策支持的文献。
Decision Support and Business Intelligence 决策支持和商业智能
ERP systems are integrated and comprehensive enterprise recordkeeping systems. Decision support systems (DSS) and business intelligence (BI) systems, i.e., analytical systems, are designed to support decision-making, either through various generalized or specialized decision aids or through the examination of significant volumes of data coupled with the appropriate programming (intelligence) to help generate valuable information for decision-making (Chou et al. 2005; Holsapple and Sena 2005). Customer relationship management (CRM) and supply chain management (SCM) systems are often considered to be a DSS rather than an ERP system (Shafiei and Sundaram 2004). There is also an emerging research stream on Business Analytics (Davenport 2006; Davenport and Harris 2007). 企业资源规划系统是综合全面的企业记录系统。决策支持系统（DSS）和商业智能系统（BI），即分析系统，旨在通过各种通用或专门的决策辅助工具，或通过对大量数据的检查，再加上适当的编程（智能），帮助生成有价值的决策信息，从而为决策提供支持（Chou 等人，2005 年；Holsapple 和 Sena，2005 年）。客户关系管理 (CRM) 和供应链管理 (SCM) 系统通常被认为是一种 DSS，而不是 ERP 系统（Shafiei 和 Sundaram，2004 年）。商业分析也是一个新兴的研究领域（Davenport，2006 年；Davenport 和 Harris，2007 年）。
ERP systems, while not a DSS based upon traditional definitions, offer substantial decision support benefits due to the integrated database inherent in ERP systems (Holsapple and Sena 2005). At least one study found that ERP adopters perceive their ERP system to provide significant decision-support characteristics, and these DSS characteristics are considered valuable (Holsapple and Sena 2003). To realize the full benefits of centralized information and use of integrated systems, ERPs are also often augmented with BI and other analytics applications. Management must provide some guidelines as to the type of questions it will want answered, as the ERP system is transaction-based and is built on a database that can consist of thousands of tables (Zhao and Shi 2008), whereas the BI system is query-based and is built on a data warehouse (database) that needs to be optimized for various BI-oriented queries. 根据传统的定义，ERP 系统虽然不是一个决策支持系统，但由于 ERP 系统固有的集成数据库，它提供了大量的决策支持优势（Holsapple 和 Sena，2005 年）。至少有一项研究发现，企业资源规划系统的采用者认为他们的企业资源规划系统提供了重要的决策支持特性，而这些决策支持系统特性被认为是有价值的（Holsapple 和 Sena，2003 年）。为了充分发挥集中信息和使用集成系统的优势，ERP 系统通常还辅以商业智能和其他分析应用程序。管理层必须就其希望回答的问题类型提供一些指导，因为企业资源规划系统是基于事务的，建立在可能由数千个表格组成的数据库上（Zhao 和 Shi，2008 年），而商业智能系统是基于查询的，建立在数据仓库（数据库）上，需要针对各种面向商业智能的查询进行优化。
Organizational benefits can be accrued when DSS are used in a collaborative manner by using integrated ERP and DSS, such as CRM and SCM (Shafiei and Sundaram 2004). This integration can be accomplished with Enterprise Application Integration (EAI) technology. EAI is able to integrate various types of enterprise applications (e.g., legacy, custom) (Lee et al. 2003; Shafiei and Sundaram 2004). ERP is viewed as supporting a centralized business strategy, whereas EAI 通过使用集成的企业资源规划系统和 DSS，如客户关系管理（CRM）和供应链管理（SCM），以协作的方式使用 DSS，可为组织带来效益（Shafiei 和 Sundaram，2004 年）。这种集成可以通过企业应用集成（EAI）技术来实现。EAI 能够整合各种类型的企业应用（如传统应用、定制应用）（Lee 等人，2003 年；Shafiei 和 Sundaram，2004 年）。企业资源规划被视为支持集中式业务战略，而 EAI
enables decentralized business processes (Lee et al. 2003). The use of enterprise application integration (EAI) as an appropriate mechanism to help comply with SOX requirements within an SAP environment has been suggested (Maurizio et al. 2007). More research is needed into the risk and compliance tradeoffs between customizing to support existing business processes versus implementing “best practice” ERP systems. 实现分散的业务流程（Lee 等人，2003 年）。有人建议将企业应用集成（EAI）作为一种适当的机制，帮助 SAP 环境遵守 SOX 要求（Maurizio 等人，2007 年）。需要对支持现有业务流程的定制与实施 "最佳实践 "ERP 系统之间的风险和合规性权衡进行更多研究。
Some believe that business intelligence is a necessary component in ERP systems, including CRM and e-commerce components (Carlsson and Turban 2002). The relationship between data warehousing and other BI-related tools and strategic decision-making needs additional research (March and Hevner 2007). The same can be said about the relationship among ERP systems, decision support systems, business intelligence systems, and strategic decision-making. There is limited research, and most of it is related to the development of conceptual models such as Shafiei and Sundaram (2004) and Chou et al. (2005). BI systems require an organization to plan how the ERP system should be integrated with the BI system. A fundamental question is whether ERP systems lead to actual use of these advanced forms of decision support or whether users work around the technology. If they do use the technology, then the research should examine the behavioral effects on decision-making by users of integrating DSS/BI and Strategic Enterprise Management (SEM) with ERP systems. A key question is whether the decisions are dominated by the technology available or whether the decision-making process actually improves. 一些人认为，商业智能是企业资源规划系统的必要组成部分，包括客户关系管理和电子商务组成部分（Carlsson 和 Turban，2002 年）。数据仓库和其他商业智能相关工具与战略决策之间的关系还需要进一步研究（March 和 Hevner，2007 年）。ERP 系统、决策支持系统、商业智能系统和战略决策之间的关系也是如此。这方面的研究很有限，而且大多数研究都与概念模型的开发有关，如 Shafiei 和 Sundaram（2004 年）以及 Chou 等人（2005 年）。商业智能系统要求企业规划如何将企业资源规划系统与商业智能系统集成。一个根本性的问题是，ERP 系统是否会导致实际使用这些先进的决策支持形式，或者用户是否会围绕技术开展工作。如果用户确实使用了这种技术，那么研究就应该考察将 DSS/BI 和企业战略管理 (SEM) 与 ERP 系统集成后对用户决策的行为影响。一个关键问题是，用户的决策是受现有技术的支配，还是决策过程实际上得到了改善。
Much of this research on ERP BI/DSS/Business Analytics has been either conceptual in nature (e.g., development of a conceptual integration model) or more technical in nature (e.g., explaining EAI). The strategic impact of any information technology is dependent upon how well it is introduced into the organization (Benamati and Lederer 2008). Many questions remain, such as what are the BI/DSS/Business Analytics and ERP implementation issues faced by organizations during integration and use of these tools? Where in the ERP design and implementation process should business intelligence and decision support tools be introduced? What are the strategic and control benefits from the integration of DSS/BI/SEMs with ERP systems? How frequently does the use of ERP systems lead to usage of, and benefits from, DSS/BI/SEMs? There is limited research (either case study or cross-sectional) that demonstrates the benefits obtained from the integration of ERP and BI/DSS. Research is needed to develop ways to ensure and measure the strategic and operational benefits obtained from the integration of ERP and BI/DSS. A simple way to examine the impact of a BI/DSS tool is to ascertain whether there is a reduction in the number of shadow systems after an ERP implementation when a BI/DSS tool is implemented. Finally, there is virtually no research related to the behavioral or sociological view of the use of BI/DSS tools. This is an under-researched area that deserves more attention. 关于企业资源规划 BI/DSS/Business Analytics 的许多研究要么是概念性的（如开发概念集成模型），要么是技术性的（如解释 EAI）。任何信息技术的战略影响都取决于如何很好地将其引入组织（Benamati 和 Lederer，2008 年）。许多问题依然存在，例如在整合和使用这些工具的过程中，组织面临哪些商业智能/数据采集系统/业务分析和企业资源规划系统的实施问题？在企业资源规划系统的设计和实施过程中，应在何处引入商业智能和决策支持工具？将 DSS/BI/SEM 与 ERP 系统集成在战略和控制方面有哪些好处？使用企业资源规划系统导致使用 DSS/BI/SEM 并从中获益的频率如何？能证明企业资源规划系统与商业智能/企业资源规划系统的集成所带来的效益的研究（案例研究或横截面研究）十分有限。需要开展研究，制定方法来确保和衡量从企业资源规划系统和商业智能/DSS 整合中获得的战略和运营效益。审查商业智能/企业资源规划系统工具影响的一个简单方法是，确定在实施企业资源规划系统后，如果实施了商业智能/企业资源规划系统工具，影子系统的数量是否会减少。最后，几乎没有关于使用商业智能/数据和分析系统工具的行为学或社会学观点的研究。这是一个研究不足的领域，值得更多关注。
Management Control Systems 管理控制系统
The impact of ERP systems on management accounting and on management accountants has been the focus of a considerable amount of research with mixed results. In Rom and Rohde’s (2007) review of related literature, they report that the role of management accounting is becoming increasingly dispersed in the organization and that an understanding of the relationship between ERP systems and the design of management accounting techniques is lacking. Scapens and Jazayeri (2003) found that characteristics of the ERP system (specifically, its integration, standardization, routinization, and centralization) reduced the routine management accounting work, provided line managers with more accounting information, and gave management access to more forward-looking information-all of which provided opportunities and facilitated change among managerial accountants. 企业资源规划系统对管理会计和管理会计师的影响一直是大量研究的重点，研究结果喜忧参半。在 Rom 和 Rohde（2007 年）对相关文献的回顾中，他们报告说，管理会计在组织中的作用正变得越来越分散，对企业资源规划系统与管理会计技术设计之间的关系缺乏了解。Scapens 和 Jazayeri（2003 年）发现，ERP 系统的特点（特别是其集成化、标准化、常规化和集中化）减少了常规管理会计工作，为部门经理提供了更多的会计信息，并使管理层能够获得更具前瞻性的信息--所有这些都为管理会计提供了机会，并促进了管理会计的变革。
A fundamental benefit of ERP systems is data integration through a centralized data repository for the entire firm which, in turn, could allow each user direct access to any piece of available system information (depending on their system user knowledge, role, and system access privi- 企业资源规划系统的一个基本优点是通过整个公司的中央数据储存库进行数据整合，这反过来又可以让每个用户直接访问任何可用的系统信息（取决于他们的系统用户知识、角色和系统访问权限）。
leges). On the positive side, data integration via ERP is found to improve information quality (Häkkinen and Hilmola 2008) and can enable management control leading to perceived ERP system success and business unit performance (Chapman and Kihn 2009). However, data integration also enables pervasive (and possibly unfettered) access to corporate data if the appropriate controls and access privileges are not in place. Yet, Granlund and Malmi (2002,299)(2002,299) concluded that “ERP projects have led to relatively small changes in management accounting and control techniques.” So far, a general consensus is that ERP systems have had little impact on the practice of management accounting, but the role of the management accountant in an ERP environment is evolving into a business consultant (Booth et al. 2000; Caglio 2003; Rom and Rohde 2006, 2007). 从积极的方面看，通过企业资源规划系统进行数据整合可提高信息质量（Häkkinen 和 Hilmola，2008 年），并可实现管理控制，从而提高企业资源规划系统的成功率和业务单位的绩效（Chapman 和 Kihn，2009 年）。然而，如果没有适当的控制和访问权限，数据集成也会使企业数据的访问无处不在（甚至可能不受限制）。然而，Granlund 和 Malmi (2002,299)(2002,299) 得出的结论是，"ERP 项目对管理会计和控制技术的改变相对较小"。到目前为止，普遍的共识是，ERP 系统对管理会计的实践影响不大，但在 ERP 环境中，管理会计师的角色正在演变为业务顾问（Booth 等人，2000 年；Caglio，2003 年；Rom 和 Rohde，2006 年和 2007 年）。
Adoption of ERP systems raises a paradox with respect to management control, as ERP systems can place limitations on future managerial control choices. How an ERP is configured initially can have long-term impacts and restrictions on the organization, particularly on management control. Field studies illustrate this issue by reevaluating organizational integration and control in an ERP context. Dechow and Mouritsen (2005) differentiate between ERP as a integrated database versus ERP as a broader system impacting management controls long-term based on early configuration decisions. It is not easy to anticipate the long-term implications of initial ERP configuration decisions which could limit or could facilitate the organization in achieving desired management controls, in ways often not predicted during the implementation phase (Quattrone and Hopper 2005). 采用企业资源规划系统在管理控制方面产生了一个悖论，因为企业资源规划系统可能会对未来的管理控制选择造成限制。最初如何配置企业资源规划系统会对组织产生长期影响和限制，特别是对管理控制。实地研究通过重新评估企业资源规划背景下的组织整合和控制来说明这一问题。Dechow 和 Mouritsen（2005 年）将企业资源规划系统区分为集成数据库和更广泛的系统，后者会根据早期配置决策对管理控制产生长期影响。要预测企业资源规划系统初期配置决定的长期影响并不容易，因为这些决定可能会限制或促进组织实现预期的管理控制，而这些影响往往是在实施阶段无法预测的（Quattrone 和 Hopper，2005 年）。
There is an increasing need for better techniques to determine how ERP configuration decisions influence future managerial control options. A gap exists in assessing the economic value, organizational impact, and long-term implications of ERP-based distributed managerial control, as well as how accounting’s role should best evolve to ensuring effectiveness of managerial controls. Research is needed to examine the long-term impacts of ERP configuration decisions, including the process of selecting ERP configuration design options and for predicting their long-term implications. The challenge is to overcome differences of perspective, knowledge base, and communication that arise across different levels and expertise across the enterprise. Dreiling et al. (2005) point out the need for simultaneously representing different perspectives during ERP configuration design. The recommendation is to span differing perspectives of management, business process analyst, and technical analyst based on use of conceptual modeling for the purpose of ERP configuration. 现在越来越需要更好的技术来确定 ERP 配置决策如何影响未来的管理控制方案。在评估基于企业资源规划的分布式管理控制的经济价值、组织影响和长期影响，以及会计的作用应如何以最佳方式发展以确保管理控制的有效性方面存在差距。需要开展研究，审查 ERP 配置决策的长期影响，包括选择 ERP 配置设计方案的过程以及预测其长期影响。目前的挑战是如何克服企业内不同层次和不同专业人员在观点、知识基础和沟通方面的差异。Dreiling 等人（2005 年）指出，在企业资源规划配置设计阶段，需要同时体现不同的视角。他们的建议是，在使用概念模型的基础上，跨越管理层、业务流程分析师和技术分析师的不同视角，以实现企业资源规划系统的配置目的。
Interestingly, Rom and Rohde (2006) found that Strategic Enterprise Management (SEM) systems had a positive impact on management accounting practices, whereas ERP systems only had a positive impact on transactional management accounting (e.g., data collection). Examining SEM from the perspective of management accounting and control activities, Fahy (2001) concluded that ERP vendors generally perceived SEM to be a technological issue rather than a management or decision support issue. These findings are supported by Brignall and Ballantine (2004), who stressed the need for considering the broader needs of organization to achieve implementation success. This is consistent with the requirement of a strategic perspective for the implementation of an ERP system, a necessary but not sufficient condition for a successful implementation (Grabski et al. 2001). 有趣的是，Rom 和 Rohde（2006 年）发现，企业战略管理（SEM）系统对管理会计实践有积极影响，而企业资源规划系统只对事务性管理会计（如数据收集）有积极影响。从管理会计和控制活动的角度研究 SEM，Fahy（2001 年）得出结论，ERP 供应商普遍认为 SEM 是一个技术问题，而不是管理或决策支持问题。Brignall 和 Ballantine（2004 年）也支持这些结论，他们强调需要考虑组织的更广泛需求，以取得实施的成功。这与从战略角度实施企业资源规划系统的要求是一致的，后者是成功实施的必要条件，但不是充分条件（Grabski 等人，2001 年）。
Various organizations have anecdotally reported a reduction in the number of management accountants as the result of an ERP implementation. However, in at least one setting, accountants are attempting to redefine their role relative to ERP systems (El Sayed 2006). Accountants are promoting themselves as relevant experts, using the introduction of an ERP system to assert their skills and knowledge as having broader importance to the firm. Nonetheless, other prior research has documented that ERP systems have had only limited impact on managerial accounting and management accountants (Granlund and Malmi 2002; Scapens and Jazayeri 2003). Grabski et al. (2009) provide insight into these surprising results and report that only under certain conditions is 许多组织都报告说，由于实施了企业资源规划系统，管理会计师的人数减少了。然而，至少在一个环境中，会计师正试图重新定义他们在 ERP 系统中的角色（El Sayed，2006 年）。会计师们正在将自己提升为相关专家，利用 ERP 系统的引入来宣称他们的技能和知识对公司具有更广泛的重要性。然而，先前的其他研究表明，ERP 系统对管理会计和管理会计师的影响有限（Granlund 和 Malmi，2002 年；Scapens 和 Jazayeri，2003 年）。Grabski 等人（2009 年）对这些令人惊讶的结果进行了深入分析，并报告说，只有在特定条件下，ERP 系统才会对管理会计和管理会计师产生影响。
there a marked change in the tasks performed by the management accountants. Grabski et al. (2009) demonstrated that organizations with successful ERP implementations had differential tasks performed by managerial accountants relative to those that had less-than-successful ERP implementations. 管理会计师执行的任务发生了显著变化。Grabski 等人（2009 年）的研究表明，相对于那些 ERP 实施不太成功的组织，ERP 实施成功的组织的管理会计师执行的任务有所不同。
We still have limited knowledge related to the impact of ERP systems on management control systems and management accountants. The primary unanswered research questions center on determining how an ERP system’s strategic and control benefits can be achieved to realize firm efficiencies, enhance agility and problem solving, and support firm strategy. While much has been learnt, many unanswered issues remain. 关于企业资源规划系统对管理控制系统和管理会计师的影响，我们的了解仍然有限。尚未回答的主要研究问题集中在确定如何实现企业资源规划系统的战略和控制效益，以实现公司效率，提高灵活性和解决问题的能力，并支持公司战略。虽然已经学到了很多知识，但仍有许多问题没有得到解答。
Risk Management and Regulatory Issues 风险管理和监管问题
Risk can be defined as a problem that has not occurred, but has the potential to cause loss or to threaten the success of a project (Sumner 2000), or as the likelihood that the outcomes from a process will not meet expectations (O’Donnell 2005). An ERP implementation has often been identified as having high risk and as an important area of study in large and SME firms (Poba-Nzaou et al. 2008). Yet, ERP systems offer many advantages for risk management, such as internal controls, an enhanced audit trail, along with compliance and governance extensions. For these reasons, many firms anticipate benefits in compliance and risk management areas from ERP. Notable trends in risk management and regulatory research address security and internal control issues, the need for ERP audit techniques (such as embedded audit modules and continuous audit support), as well as other ERP extensions to address regulatory demands such as XBRL reporting and IFRS. The Sarbanes-Oxley Act (SOX) of 2002 greatly expanded the need for IS security and internal control compliance. Many other regulations and requirements, such as the Health Insurance Portability and Accountability Act (HIPAA) and IS audit requirements from ISACA, continue to emerge to affect companies utilizing ERP systems. ERP use in multi-national companies also makes it subject to diverse international regulations. 风险可定义为尚未发生，但有可能造成损失或威胁项目成功的问题（Sumner，2000 年），或一个过程的结果不符合预期的可能性（O'Donnell，2005 年）。企业资源规划系统的实施通常被认为具有高风险，是大型企业和中小型企业研究的一个重要领域（Poba-Nzaou 等人，2008 年）。然而，ERP 系统为风险管理提供了许多优势，如内部控制、增强的审计跟踪以及合规性和治理扩展。出于这些原因，许多公司预计企业资源规划系统将在合规和风险管理领域带来好处。风险管理和监管研究的显著趋势涉及安全和内部控制问题、对 ERP 审计技术的需求（如嵌入式审计模块和持续审计支持），以及其他 ERP 扩展功能，以满足 XBRL 报告和国际财务报告准则等监管要求。2002 年的《萨班斯-奥克斯利法案》（SOX）极大地扩展了对信息系统安全和内部控制合规性的需求。许多其他法规和要求，如《健康保险便携性和责任法案》（HIPAA）和 ISACA 的 IS 审计要求，也在不断出现，影响着使用企业资源规划系统的公司。跨国公司使用企业资源规划系统也会受到各种国际法规的制约。
ERP’s often-cited role as a leading technology to address business risks, regulatory compliance, and offer strategic advantages is positioning this technology into the attention of top management and the board of directors, slowly evolving IT governance from the sole responsibility of the CIO to that of the CEO and board. More IT governance decisions should be led by the CEO and the board in strategic partnership with the CIO (Willcocks and Sykes 2000), as top management increasingly leverages ERP for risk management, regulatory compliance, inter-organizational alliances, and longer-term strategic initiatives (e.g., DSS/BI/Analytics). The taxonomy of IT governance identifies five primary areas: strategic alignment, risk management, resource management, value delivery, and performance management (Wilkin and Chenhall 2010). With its broad functionality, business process integration, and extensibility, ERP is increasingly involved in all five areas of concern of IT governance. While ERP research has emphasized some topics in IT governance, much work remains to address overall ERP governance needs, identify ERP governance “best practices,” and elevate oversight of ERP seamlessly into business strategy and overall governance. IT governance research is needed to guide ERP’s evolution in this area. 企业资源规划经常被认为是应对业务风险、遵守法规和提供战略优势的领先技术，这使该技术受到高层管理者和董事会的关注，IT 治理也从首席信息官的唯一责任慢慢演变为首席执行官和董事会的责任。随着最高管理层越来越多地利用企业资源规划系统进行风险管理、遵守法规、组织间联盟和长期战略计划（如 DSS/BI/分析），更多的 IT 治理决策应由首席执行官和董事会与首席信息官结成战略伙伴关系来领导（Willcocks 和 Sykes，2000 年）。IT 治理分类法确定了五个主要领域：战略调整、风险管理、资源管理、价值交付和绩效管理（Wilkin 和 Chenhall，2010 年）。凭借其广泛的功能、业务流程集成和可扩展性，ERP 越来越多地涉及 IT 治理的所有五个关注领域。虽然企业资源规划研究强调了 IT 治理中的一些主题，但要满足企业资源规划治理的整体需求、确定企业资源规划治理的 "最佳实践 "并将对企业资源规划的监督无缝提升到业务战略和整体治理中，仍有许多工作要做。需要开展 IT 治理研究，以指导 ERP 在这一领域的发展。
Sayana (2004) points out that ERP systems automate many functions and support seamless data collection from the start to the end of a business process. These operational characteristics eliminate intermediate verification of data and documents between steps in a business process. Therefore, in ERP systems, all data need to be accurate and authentic at every step in the business cycle, and configurations which automate processes and controls must be carefully scrutinized. Often, ERP extensions expand the technical capabilities of ERP systems to meet the evolving demands of business. The Securities and Exchange Commission’s (SEC) recent requirement to Sayana (2004)指出，企业资源规划系统使许多功能自动化，并支持从业务流程开始到结束的无缝数据收集。这些操作特点消除了业务流程各步骤之间数据和文件的中间验证。因此，在企业资源规划系统中，所有数据在业务周期的每一步都必须准确和真实，而且必须仔细审查自动化流程和控制的配置。通常情况下，企业资源规划系统的扩展功能会扩展企业资源规划系统的技术能力，以满足不断发展的业务需求。证券交易委员会（SEC）最近要求
support XBRL formats (SEC 2010) for financial reports has motivated creation of new ERP reporting extensions. Risk management and regulatory pressures require enacting new forms of security, controls, and audit. Each topic is reviewed in this section. 支持 XBRL 格式（美国证券交易委员会，2010 年）的财务报告促使新的企业资源规划报告扩展功能应运而生。风险管理和监管压力要求制定新的安全、控制和审计形式。本节将对每个主题进行回顾。
Security and Internal Control 安全和内部控制
The implementation of ERP systems may prove as significant to accounting practice as the transitions to database management systems and electronic data interchange (EDI) systems (Williams 1992). In 2009, security, privacy, and other information control issues headed the list of the American Institute of Certified Public Accountants’ (AICPA) top technology issues, as it has for many years now (Walters 2007; AICPA 2009). ERP technology does not impose a specific control structure, but neither can controls be analyzed independently of the technology or its context of use. Management control in ERP becomes a collective activity as control issues are distributed to different areas of the organization (Dechow and Mouritsen 2005). Risks inherent in using ERP systems can be classified into four categories: security, control, system, and business risks. Security risks are associated with unauthorized access to information systems. Control risks are risks which affect the enterprise’s policies or procedures, particularly those related to internal controls of financial data (Hsu et al. 2006). The role of system risks to financial reporting continues to grow due to the pervasive reliance on information systems. Heightened segregation of duties risk occurs in ERP systems due to the interconnectivity, integration, and automation of business processes, whereby one individual’s single data entry can trigger actions across several interconnected processes (Hsu et al. 2006). Configuration choices made during ERP implementation directly affect controls, as well as the degree of change to business processes and job roles in the firm. Findings are mixed, with some literature indicating that ERP systems can increase overall control risk (Wah 2000; Hunton et al. 2004). ERP 系统的实施对会计实务的意义可能不亚于数据库管理系统和电子数据交换（EDI）系统的过渡（Williams，1992 年）。2009 年，安全、隐私和其他信息控制问题成为美国注册会计师协会 (AICPA) 的首要技术问题，多年来一直如此（Walters，2007 年；AICPA，2009 年）。企业资源规划技术并不强加特定的控制结构，但也不能脱离技术或其使用环境对控制进行分析。企业资源规划系统中的管理控制是一项集体活动，因为控制问题分布在组织的不同领域（Dechow 和 Mouritsen，2005 年）。使用企业资源规划系统的固有风险可分为四类：安全风险、控制风险、系统风险和业务风险。安全风险与未经授权访问信息系统有关。控制风险是指影响企业政策或程序的风险，特别是与财务数据内部控制有关的风险（Hsu 等，2006 年）。由于对信息系统的普遍依赖，系统风险在财务报告中的作用不断增强。由于业务流程的相互关联性、集成性和自动化，一个人的单一数据输入可能会触发多个相互关联的流程中的行动（Hsu 等人，2006 年），因此，ERP 系统中的职责分离风险加剧。ERP 实施过程中的配置选择会直接影响控制，以及业务流程和企业中工作角色的变化程度。研究结果喜忧参半，一些文献表明，ERP 系统会增加总体控制风险（Wah，2000 年；Hunton 等人，2004 年）。
ERP systems present unique risks because of tightly interlinked business processes, process reengineering, centralized relational database, and customization through configuration choices and extensions from integrating ERP with other applications. Key ERP systems characteristics that impact security and internal control include degree of standardization, centralization, authorization, and access to ERP functions, as well as automation of controls versus existing internal control structure (Scapens and Jazayeri 2003). There is a risk that control mechanisms will not be effective if internal process linkages are not set up or if integrated internal controls are bypassed (O’Leary 2000). A centralized, integrated ERP provides a single point of control segmentation for segregation of duties (SOD), but also provides opportunities for inappropriately configured access privileges to violate internal control guidelines. With hundreds or thousands of individual users accessing the company ERP system, testing SOD is challenging, and often separate SOD testing tools are used (Lightle and Vallario 2003). 企业资源规划系统具有独特的风险，因为其业务流程紧密相连、流程再造、集中式关系数据库，以及通过配置选择和将企业资源规划系统与其他应用程序集成后的扩展进行定制。影响安全和内部控制的企业资源规划系统的主要特征包括标准化程度、集中化、授权和对企业资源规划功能的访问，以及相对于现有内部控制结构的自动化控制（Scapens 和 Jazayeri，2003 年）。如果不建立内部流程联系或绕过综合内部控制，控制机制就有可能失效（O'Leary，2000 年）。集中式集成企业资源规划系统为职责分离（SOD）提供了单点控制分段，但也为配置不当的访问权限提供了违反内部控制准则的机会。由于有成百上千的个人用户访问公司的企业资源规划系统，因此测试 SOD 具有挑战性，通常需要使用单独的 SOD 测试工具（Lightle 和 Vallario，2003 年）。
An important research finding is that ERP systems-based firms rarely determine the effectiveness of security and control by auditing system outputs (only 9 percent of firms). Rather, ERP firms predominantly used process audits ( 77 percent) and reviews of controls ( 95.5 percent) to ensure ERP systems security and controls (Wright and Wright 2002). Managers point to the critical need for auditor involvement during the implementation process and user training to avoid errors, which rapidly proliferate through the system and then require extensive efforts of collaborative problem-solving to resolve (Wright and Wright 2002). 一项重要的研究发现是，基于企业资源规划系统的公司很少通过审计系统输出来确定安全和控制的有效性（仅占公司总数的 9%）。相反，ERP 企业主要通过流程审计（77%）和控制审查（95.5%）来确保 ERP 系统的安全性和控制性（Wright 和 Wright，2002 年）。管理人员指出，在实施过程中，审计人员的参与和用户培训至关重要，以避免错误在系统中迅速扩散，然后需要大量协作解决问题（Wright 和 Wright，2002 年）。
In a study of audit risk assessments, both financial auditors and IT auditors recognized a heightened degree of risk in business interruption, process interdependency, and overall control risks with ERP versus non-ERP systems. Of great concern are the findings that financial auditors did not recognize the heightened degree of risk in ERP systems regarding network security, database security, and application security, whereas IS experts did (Hunton et al. 2004). This 在一项关于审计风险评估的研究中，财务审计师和 IT 审计师都认识到，与非 ERP 系统相比，ERP 系统在业务中断、流程相互依赖和整体控制风险方面的风险程度更高。最令人担忧的是，财务审计人员没有认识到企业资源规划系统在网络安全、数据库安全和应用程序安全方面的高度风险，而信息系统专家却认识到了这一点（Hunton 等人，2004 年）。这
suggests that financial audits are likely to underestimate ERP systems risks, indicating that ERP audits are best performed by a cross-functional team of auditors and IS experts. 表明，财务审计很可能低估了企业资源规划系统的风险，这说明企业资源规划审计最好由审计人员和信息系统专家组成的跨职能团队来执行。
Kumar et al. (2008) examined the extent to which ERP systems meet regulatory internal control requirements. Simply using ERP does not ensure adequate controls are implemented. Companies implementing controls for SOX compliance faced technical, cultural, and process issues. The control implementations were lengthy and costly, with all organizations spending significant time documenting their control systems. Significant modifications were needed in standard modules in two of the organizations. Increased controls led to significant resistance in all four organizations, as has been seen in many ERP implementations (Elmes et al. 2005; Ignatiadis and Nandhakumar 2009). Kumar et al.'s (2008) study found that the primary reasons for user resistance in an ERP implementation were loss of data access, loss of authority and increased restrictions. Elmes et al. (2005) identified two self-contradictory themes in ERP implementations: panoptic empowerment and reflective conformity. The concept of panoptic empowerment conveys that ERP simultaneously provides increased observation of tasks while also providing access to real-time information that enables users to act more autonomously. Reflective conformity conveys how ERP enforces adherence to business processes while encouraging users to reflect on how to perform their tasks more efficiently and innovatively (Elmes et al. 2005). Kumar 等人（2008 年）研究了企业资源规划系统在多大程度上满足了内部控制的监管要求。仅仅使用企业资源规划系统并不能确保实施充分的控制。实施 SOX 合规控制的公司面临着技术、文化和流程方面的问题。控制措施的实施耗时长、成本高，所有组织都需要花费大量时间记录其控制系统。其中两家公司的标准模块需要进行重大修改。正如在许多 ERP 实施中看到的那样（Elmes 等人，2005 年；Ignatiadis 和 Nandhakumar，2009 年），加强控制在所有四个组织中都引起了很大的抵触。Kumar 等人（2008 年）的研究发现，在实施企业资源规划过程中，用户抵制的主要原因是数据访问权的丧失、权限的丧失和限制的增加。Elmes 等人（2005 年）在企业资源规划实施过程中发现了两个自相矛盾的主题：全景式授权和反思性服从。全景式授权的概念表明，ERP 同时提供了对任务的更多观察，同时还提供了对实时信息的访问，使用户能够更加自主地行动。反思顺应性表达了企业资源规划如何在鼓励用户反思如何更高效、更创新地执行任务的同时，强制用户遵守业务流程（Elmes 等人，2005 年）。
Four main aspects of a secure system are authentication, authorization, integrity, and auditability. With ERP, authentication and access control are even more important than ever, due to the broad scope of information directly accessible to a single user. This should lead to stricter forms of authentication which verify the individual’s identity (Chandra and Calderon 2003) and increased automated auditing of access controls. ERP access authorization based on profiles is a flexible and powerful mechanism for role-based and transaction-based access definitions (van de Riet et al. 1998). At the same time, inappropriate configuration of this flexible access control mechanism also allows inadequate configurations that fail to provide sufficient access controls and segregation of duties. Hidden and complex, these mechanisms create greater complexity for control and audit. 安全系统的四个主要方面是身份验证、授权、完整性和可审计性。在企业资源规划系统中，由于单个用户可直接访问的信息范围很广，因此身份验证和访问控制比以往任何时候都更加重要。这将导致验证个人身份的认证形式更加严格（Chandra 和 Calderon，2003 年），并增加对访问控制的自动审计。基于配置文件的企业资源规划访问授权是一种灵活而强大的机制，可用于基于角色和基于事务的访问定义（van de Riet 等，1998 年）。与此同时，这种灵活的访问控制机制如果配置不当，也会导致配置不当，无法提供足够的访问控制和职责分工。这些机制隐蔽而复杂，给控制和审计带来了更大的复杂性。
The use of complex ERP systems and a heightened awareness of IS reliability risks have already increased reliance on audit team group decision-making, especially in the control assessment process (Carnaghan 2000; O’Donnell et al. 2000a, 2000b). To address these needs, ERP vendors are now providing compliance applications to support access control, compliance auditing, and handle various risk management activities (Baseline 2005). What do these ERP governance and compliance extensions contribute to the firm’s governance and compliance efforts? Are there other related benefits, such as internal financial benefits, compliance benefits, security, and fraud benefits? What are the potential risks and longer-term implications of individualized customization and configuration parameters in efforts to ensure higher degrees of ERP system assurance, compliance, and security? (i.e., can ERP risks be identified at a more detailed, configuration feature-level basis?) 复杂的企业资源规划系统的使用以及对信息系统可靠性风险认识的提高，已经增加了对审计小组集体决策的依赖，特别是在控制评估过程中（Carnaghan，2000 年；O'Donnell 等，2000a，2000b）。为了满足这些需求，ERP 供应商目前正在提供合规性应用程序，以支持访问控制、合规性审计和处理各种风险管理活动（Baseline 2005）。这些 ERP 治理和合规扩展对公司的治理和合规工作有何贡献？是否还有其他相关效益，如内部财务效益、合规效益、安全和欺诈效益？为确保更高程度的企业资源规划系统保证性、合规性和安全性，个性化定制和配置参数有哪些潜在风险和长期影响？(即，能否在更详细的配置特征级别基础上识别企业资源规划系统的风险？）
Research into longer-term effects of compliance initiatives would benefit from a longitudinal study of effectiveness and efficiencies (cost-benefit analysis). Existing security mechanisms can also be adapted to perform new auditing and compliance-monitoring functions. For example, intrusion detection systems can be adapted to identify illegitimate ERP access or transactions (O’Leary 1992). What are the cost and the value of adapting security mechanisms to implement internal controls and compliance needs? Many issues remain, including how to evaluate the adequacy of existing ERP internal control mechanisms and what is the requisite knowledge to effectively configure secure ERP systems. 对有效性和效率（成本效益分析）的纵向研究将有助于对合规举措的长期影响进行研究。现有的安全机制也可以进行调整，以执行新的审计和合规性监控功能。例如，可对入侵检测系统进行调整，以识别非法的 ERP 访问或交易（O'Leary，1992 年）。调整安全机制以实施内部控制和合规需求的成本和价值是多少？仍然存在许多问题，包括如何评估现有 ERP 内部控制机制的适当性，以及有效配置安全 ERP 系统所需的知识。
Future research in this area could evaluate the adequacy of existing ERP control mechanisms in implementation strategies. This research area is still quite undeveloped relative to criticalness of this topic in both research and practice. ERP systems are a central part of a set of interacting 今后在这一领域的研究可以评估现有的企业资源规划控制机制在实施战略中的适当性。相对于这一主题在研究和实践中的重要性而言，这一研究领域还很不成熟。企业资源规划系统是一系列相互作用的系统中的核心部分。
information communication technologies which have become so highly integrated and complex that it continues getting more and more difficult to assess, much less to ensure, a high level of security and internal control. 信息传播技术已变得高度集成和复杂，因此越来越难以评估，更不用说确保高水平 的安全和内部控制了。
ERP Audit Support 企业资源规划审计支持
ERP systems increase the opportunities for automatically auditing corporate accounting information through data centralization and enhanced direct access to transaction details, and pressure to provide continuous auditing is increasing. The American Institute of Certified Public Accountants (AICPA) has encouraged a move toward continuous auditing, also known as realtime accounting (RTA) (Zhao et al. 2004), and electronic auditing (EA) (Liang et al. 2001). SOX legislation has motivated many firms to adopt ERP systems as part of their compliance strategy, partially due to its support for internal controls (Maurizio et al. 2007; Kumar et al. 2008). Yet, adoption of ERP for security and compliance could backfire, as audit complexity increases rather than decreases when auditors lack the requisite ERP knowledge and Computer Assisted Audit Tools (CAAT). The large volume of business data collected in the central repository of an ERP system can only be adequately audited with expanded auditing skills and enhanced audit support tools with powerful data extraction and analysis features (Kilpatrick 2000). Several vendors now offer CAATs developed specifically for the ERP environment, including IDEA (Kilpatrick 2000), Searchspace, TransactionVision (Deshmukh 2006), Virsa (Westervelt 2006), and ACL (ACL 2010). An implementation study of the monitoring and control layer for a continuous monitoring system at Siemens Corporation found that it is feasible to formalize audit procedures and audit judgment. This study developed a hierarchical approach to the structure of audit alarms and a role-based approach to assignment alarm identification (Alles et al. 2006). Yet, exploratory research reveals limited support for ERP embedded audit modules (EAM) for fraud prevention and detection among several leading ERP vendors (Debreceny et al. 2005). While vendors claim EAMs are technically feasible, currently the limited availability is based on a lack of demand from the user community. 企业资源规划系统通过数据集中和加强对交易细节的直接访问，增加了自动审计企业会计信息的机会，提供持续审计的压力也在增加。美国注册会计师协会（AICPA）鼓励向连续审计（也称为实时会计（RTA））（Zhao 等人，2004 年）和电子审计（EA）（Liang 等人，2001 年）发展。SOX 法案促使许多公司采用企业资源规划系统作为其合规战略的一部分，部分原因是该系统支持内部控制（Maurizio 等人，2007 年；Kumar 等人，2008 年）。然而，如果审计人员缺乏必要的 ERP 知识和计算机辅助审计工具 (CAAT)，审计工作的复杂性非但不会降低，反而会增加。ERP 系统的中央存储库中收集了大量业务数据，只有通过提高审计技能和增强具有强大数据提取和分析功能的审计支持工具，才能对这些数据进行充分审计（Kilpatrick，2000 年）。目前有多家供应商提供专为企业资源规划环境开发的 CAAT，包括 IDEA（Kilpatrick，2000 年）、Searchspace、TransactionVision（Deshmukh，2006 年）、Virsa（Westervelt，2006 年）和 ACL（ACL，2010 年）。西门子公司对持续监控系统的监控层进行的一项实施研究发现，将审计程序和审计判断正规化是可行的。这项研究为审计警报的结构开发了一种分层方法，并为分配警报识别开发了一种基于角色的方法（Alles 等人，2006 年）。 然而，探索性研究表明，几家主要的企业资源规划系统供应商对企业资源规划系统嵌入式审计模块（EAM）在预防和检测欺诈方面的支持有限（Debreceny 等人，2005 年）。虽然供应商声称 EAM 在技术上是可行的，但目前有限的可用性是基于缺乏用户社区的需求。
Chang et al. (2008) developed a prototype computer auditing system for an Oracle ERP expenditure cycle based on a software quality assessment criteria model. System validation was accomplished through a case study of two organizations whose informants found the system was useful and facilitated internal controls. The system enabled users (both management and external auditors) to identify incorrect financial statements and fraudulent activities. This research suggests that the combined knowledge of accounting and information technology yields better performance in an ERP environment. Chang 等人（2008 年）根据软件质量评估标准模型，为 Oracle ERP 支出周期开发了一个计算机审计系统原型。系统验证是通过对两个组织的案例研究完成的，这两个组织的信息提供者认为该系统非常有用，有利于内部控制。该系统使用户（管理层和外部审计人员）能够识别错误的财务报表和欺诈活动。这项研究表明，将会计和信息技术知识结合起来，可以在企业资源规划环境中取得更好的绩效。
Future research should address the scope, level of automation, and reliability that can be achieved utilizing ERP embedded security and control features along with external CAATs. The current research does not provide sufficient guidance as to the availability of CAATs and EAM. Further, there are limited reports of the use of CAATs and the usefulness and effectiveness of these CAATs is unknown. Can specific CAATs aid ERP audits? Can guidelines for the effective use of CAATs be identified? Nascent ERP literature has yet to adequately investigate the role and impact of CAAT and ERP audit-related features or identify best practices for continuous audit and standardization of audit features. These topics are promising areas for targeted research. Future research is also needed into how the computer-based audit support systems and decision aids developed in-house by the major international audit firms cope with the interrelated transactions from complex (and often global) ERP systems. 未来的研究应探讨利用企业资源规划系统嵌入式安全和控制功能以及外部 CAAT 可实现的范围、自动化程度和可靠性。目前的研究没有就 CAAT 和企业资产管理的可用性提供足够的指导。此外，关于使用 CAAT 的报告也很有限，这些 CAAT 的实用性和有效性也不得而知。具体的 CAAT 是否有助于企业资源规划审计？能否确定有效使用 CAAT 的指导方针？新近的 ERP 文献尚未充分研究 CAAT 和 ERP 审计相关功能的作用和影响，也未确定持续审计和审计功能标准化的最佳实践。这些课题都是有希望开展有针对性研究的领域。今后还需要研究大型国际审计事务所内部开发的计算机审计支持系统和决策辅助工具如何应对复杂（往往是全球性）的企业资源规划系统中相互关联的交易。
ERP Extension for Extensible Business Reporting Language (XBRL) and International Financial Reporting Standards (IFRS) 可扩展商业报告语言（XBRL）和国际财务报告准则（IFRS）的企业资源规划扩展功能
The accounting discipline is placing new demands on ERP systems in order to support new standards and automate support of financial reporting. A recent extension for ERP is the need to 会计学科对企业资源规划系统提出了新的要求，以支持新的标准并自动支持财务报告。企业资源规划系统最近的一个扩展是需要
support automated identification and online transfer of financial reporting data. In May 2008, a new SEC rule proposal mandated use of the eXtensible Markup language (XBRL) for financial disclosures on company websites by late 2008 for most U.S. Fortune 500 companies. XBRL is also being adopted by European regulators as a standard (Locke and Lowe 2007a). Issues related to the use of XBRL and international accounting standards in the European community have also been identified (Bonsón 2001). Recent studies assessed the validity of the XBRL taxonomy (Bovee et al. 2002), the feasibility of automating translation of 10-Q10-\mathrm{Q} and 10-K10-\mathrm{K} filings into XBRL format (Bovee et al. 2002), along with the costs and benefits of supporting XBRL as a reporting standard (Bonsón 2001; Pinsker and Li 2008). 支持自动识别和在线传输财务报告数据。2008 年 5 月，美国证券交易委员会提出了一项新的规则提案，要求大多数美国财富 500 强公司在 2008 年底之前在公司网站上使用可扩展标记语言 (XBRL)进行财务披露。欧洲监管机构也正在将 XBRL 作为一种标准（Locke 和 Lowe，2007a）。与欧洲社会使用 XBRL 和国际会计标准相关的问题也已得到确认（Bonsón，2001 年）。最近的研究评估了 XBRL 分类标准的有效性（Bovee 等人，2002 年）、将 10-Q10-\mathrm{Q} 和 10-K10-\mathrm{K} 文件自动翻译成 XBRL 格式的可行性（Bovee 等人，2002 年），以及支持 XBRL 作为报告标准的成本和收益（Bonsón，2001 年；Pinsker 和 Li，2008 年）。
Many firms believe that benefits will outweigh the cost to convert (Bonsón 2001); however, many are underestimating the ease of conversion (Pinsker and Li 2008). Barriers to adoption include evolving standards, lack of knowledge of XBRL among accountants and financial experts (Hannon 2004), as well as varying speeds of adoption across countries (Bonsón 2001; Abdullah et al. 2008) and industries. The issues related to ERP systems and the use of XBRL relate to the ease of extracting and converting/tagging the data from within the ERP system, but are likely to have much broader implications when viewed as a sociotechnical object (Locke and Lowe 2007b). Some researchers argue that XBRL is simply a reporting mechanism that is applied to extracted data, and as such should not be a significant issue for ERP system use. Others believe that in order for benefits to be obtained, the tagging needs to occur at the transaction level, which would require significant changes to ERP systems. The emergence of additional XBRL standards such as XBRL-GL (which supports XML tags with financially meaningful labels for the general ledger accounts) offers the opportunity to move upstream from external financial reports and to reach deeper into accounting systems, potentially to the point of tagging each transaction. This opportunity raises issues about the role of ERP systems in utilizing XBRL from the initial transaction, tracing through accounts to the general ledger and feeding external financial reports. Research into the value of extensive use of XBRL tags at different levels of accounts would help guide adoption decisions. It would be helpful to understand the extent of ERP extensions for XBRL and how effective XBRL extensions are perceived to be. XBRL research closely related to ERP systems could address the effectiveness of automation for creating, disseminating, and utilizing/analyzing XBRL-formatted financial data. Such studies should consider the broader usefulness of standard electronic availability of financial data beyond financial reporting to include taxation, intraorganizational communication and value chain, and new opportunities for business intelligence enhanced by linking firm financial data to other industry and international economic data. 许多公司认为，转换 XBRL 所带来的收益将超过转换成本（Bonsón，2001 年）；然而，许多公司低估了转换的难易程度（Pinsker 和 Li，2008 年）。采用 XBRL 的障碍包括标准不断演变、会计师和财务专家对 XBRL 缺乏了解（Hannon，2004 年），以及各国和各行业采用 XBRL 的速度不一（Bonsón，2001 年；Abdullah 等人，2008 年）。与 ERP 系统和 XBRL 的使用有关的问题涉及到从 ERP 系统中提取和转换/标记数据的难易程度，但如果将其视为一种社会技术对象，则可能会产生更广泛的影响（Locke 和 Lowe，2007 年 b）。一些研究人员认为，XBRL 仅仅是一种应用于提取数据的报告机制，因此对于 ERP 系统的使用来说并不重要。另一些研究人员则认为，要想获得收益，必须在交易层面进行标记，这就需要对 ERP 系统进行重大改造。XBRL-GL（支持 XML 标签，对总分类账科目具有财务意义）等其他 XBRL 标准的出现，为从外部财务报告向上游发展、深入会计系统提供了机会，甚至有可能对每笔交易进行标记。这一机遇提出了 ERP 系统在利用 XBRL 方面的作用问题，即从最初的交易开始，通过账目追踪到总账，并为外部财务报告提供信息。对不同层次的账目广泛使用 XBRL 标记的价值进行研究，将有助于指导采用 XBRL 的决策。了解企业资源规划系统在多大程度上扩展了 XBRL，以及 XBRL 扩展在人们心目中的效果如何，也会有所帮助。 与企业资源规划系统密切相关的 XBRL 研究可以探讨创建、传播和利用/分析 XBRL 格式财务数据的自动化的有效性。此类研究应考虑财务数据标准电子化在财务报告之外的更广泛用途，包括税收、组织内部沟通和价值链，以及通过将公司财务数据与其他行业和国际经济数据相联系而增强商业智能的新机遇。
Many firms are now also faced with preparing financial statements that adhere to both International Financial Reporting Standards (IFRS) and some other domestic set of financial reporting standards. This has resulted in the need to modify and extend the ERP system. As of yet, there is minimal academic research related to IFRS and ERP systems. Key issues include identifying best practices for implementing IFRS within ERP systems and determining how the use of IFRS will drive changes in audit and control procedures associated with ERP systems. 许多公司现在还面临着编制既符合《国际财务报告准则》（IFRS）又符合其他国内财务报告准则的财务报表的问题。这就需要对企业资源规划系统进行修改和扩展。到目前为止，有关《国际财务报告准则》和企业资源规划系统的学术研究还很少。关键问题包括确定在企业资源规划系统内实施《国际财务报告准则》的最佳做法，以及确定《国际财务报告准则》的使用将如何推动与企业资源规划系统相关的审计和控制程序的变化。
Evolutionary Changes in ERP 企业资源规划的演变
Recently, firms have begun to seek efficiencies by integrating systems among supply chain partners with ERP systems as key components in an Inter-Organizational System (IOS). For example, an integrated supply chain management (SCM) system would typically include the components of procurement applications, inventory management systems, demand planning and manufacturing execution systems, transportation planning and execution systems, warehouse management systems, customer relationship management systems, and sales force automation systems (Siau and Tian 2004). According to Siau and Tian (2004), an ideal integrated supply chain should have the characteristics of covering all stages of the information supply chain, consist of a flexible 最近，企业开始将供应链合作伙伴之间的系统与企业资源规划系统整合起来，作为组织间系统（IOS）的关键组成部分，以提高效率。例如，集成供应链管理（SCM）系统通常包括采购应用程序、库存管理系统、需求计划和制造执行系统、运输计划和执行系统、仓库管理系统、客户关系管理系统和销售队伍自动化系统（Siau 和 Tian，2004 年）。Siau 和 Tian（2004 年）认为，理想的集成供应链应具有以下特点：涵盖信息供应链的所有阶段，由灵活的
set of dynamically configurable components, and provide operation management functions, as well as strategic, analytical, and decision support functions. Incompatible hardware and software among partner companies creates a great barrier to IOS by inhibiting seamless communication. Technologies aimed at overcoming compatibility problems include component engineering, middleware, such as CORBA (Common Object Request Broker Applications) and Enterprise JavaBeans, along with platform independent communication protocols such as HTML, XML/ XBRL, and other concepts supporting the semantic web. Various platform independent communication technologies, along with middleware technologies, foster interaction among different information and communication technology (ICT) platforms. IOS 是一套可动态配置的组件，提供运行管理功能以及战略、分析和决策支持功能。合作伙伴公司之间的硬件和软件不兼容，阻碍了无缝通信，给 IOS 带来了巨大障碍。旨在克服兼容性问题的技术包括组件工程、中间件（如 CORBA（通用对象请求代理应用程序）和 Enterprise JavaBeans）以及与平台无关的通信协议（如 HTML、XML/ XBRL 和其他支持语义网的概念）。各种独立于平台的通信技术以及中间件技术促进了不同信息和通信技术（ICT）平台之间的互动。
A necessary precondition to developing IOS is the need for an integrated ICT infrastructure internal to the partner companies (Siau and Tian 2004). When beginning an IOS venture, it is important that all partners have mature, standardized, and flexible IT infrastructures on which to integrate across company boundaries. Lewis and Byrd (2003) urge companies to address deficiencies in their internal IT infrastructure before business process reengineering or IOS initiatives. Broadbent et al. (1999) also find support for leveraging the information technology infrastructure to achieve successful business process reengineering. Measures developed by Lewis and Byrd (2003) provide an initial means for evaluating a company’s information technology infrastructure as a precursor to embarking on business process redesign in support of IOS. In order to address IOS needs, the ERP development lifecycle must expand to address cross-organizational planning and coordinated implementation on many levels. An extended ERP implementation lifecycle model includes inter-organizational collaboration before and after the internal ERP implementation for each collaborating company (Vathanophas 2007). Adapting the ERP implementation framework of Parr and Shanks (2000), Vathanophas (2007) outlines an IOS ERP implementation process starting with joint customer needs collection and organizational assessments in the preimplementation stage. Building on a trading partner’s internal ERP implementations, interorganizational collaboration continues with joint efforts to integrate the needed systems such as SCM, CRM, and ICTs. 发展 IOS 的一个必要先决条件是合作伙伴公司内部需要有一个集成的 ICT 基础设施（Siau 和 Tian，2004 年）。在开始 IOS 风险投资时，所有合作伙伴都必须拥有成熟、标准化和灵活的 IT 基础设施，并在此基础上进行跨公司整合。Lewis 和 Byrd（2003 年）敦促公司在业务流程重组或 IOS 计划之前，先解决其内部 IT 基础设施的不足。Broadbent 等人（1999 年）也支持利用信息技术基础设施成功实现业务流程重组。Lewis 和 Byrd（2003 年）制定的措施为评估公司的信息技术基础设施提供了一种初步的方法，作为开始重新设计业务流程以支持 IOS 的先决条件。为了满足 IOS 的需求，ERP 开发生命周期必须扩展到跨组织规划和多层面的协调实施。一个扩展的 ERP 实施生命周期模型包括每个合作公司在内部 ERP 实施前后的组织间合作（Vathanophas，2007 年）。根据 Parr 和 Shanks（2000 年）的 ERP 实施框架，Vathanophas（2007 年）概述了 IOS ERP 实施流程，首先是在实施前阶段联合收集客户需求并进行组织评估。在贸易伙伴内部企业资源规划实施的基础上，组织间继续合作，共同努力整合所需的系统，如供应链管理、客户关系管理和信息与通信技术。
A more revolutionary, rather than evolutionary, approach to ERP systems can be found in the REA ontology (McCarthy 1982; Geerts and McCarthy 2002; Hruby 2006). The REA ontology has its basis in the accounting literature. The initial focus was on the resources, events, and agents involved in economic transactions (McCarthy 1982). The ontology has since evolved to provide type-level (Geerts and McCarthy 2003) and policy-level specifications (Geerts and McCarthy 2006). The REA ontology eschews the traditional double-entry accounting approach that is embedded in all the traditional ERP systems. The REA ontology serves as the basis for the Workday ERP system (Workday 2010), a relatively new ERP product providing support for financial, resource, and revenue management. The Workday approach is claimed to address the combined requirements of accounting, risk management, corporate governance, and analytics into a single cohesive integrated system. 在 REA 本体论（McCarthy，1982 年；Geerts 和 McCarthy，2002 年；Hruby，2006 年）中，可以找到一种更具革命性而非进化性的 ERP 系统方法。REA 本体论以会计文献为基础。最初的重点是经济交易中涉及的资源、事件和代理（McCarthy，1982 年）。本体论后来发展到提供类型级（Geerts 和 McCarthy，2003 年）和政策级规范（Geerts 和 McCarthy，2006 年）。REA 本体摒弃了所有传统 ERP 系统中的传统复式记账法。REA 本体是 Workday ERP 系统（Workday 2010）的基础，Workday ERP 是一种相对较新的 ERP 产品，为财务、资源和收入管理提供支持。据称，Workday 方法可将会计、风险管理、公司治理和分析等方面的要求整合到一个具有凝聚力的集成系统中。
Utilizing REA accounting models, abstracted business processes can be defined and utilized as a set of patterns for business application design (Hruby 2006). This approach offers the promise of being flexible enough to adapt to firm-specific needs, as well as providing a solid map of models on which to design software architectures to achieve improved software quality. The REA ontology is now an international standard (ISO 2010). Past critics of the REA ontology stated that determination of its benefits was a market-based decision. Recently, some organizations and standard makers are adopting this ontology. AIS researchers should possess a relative competitive advantage and should examine the relative benefits of emerging REA-based ERP systems compared to traditional ERP systems. ERP systems maintain a wealth of information of value to balanced scorecard management reports. Given that the REA ontology has been extended with balanced scorecard concepts (Church and Smith 2007), there is potential to bridge between ERP 利用 REA 会计模型，可以定义抽象的业务流程，并将其作为一套模式用于业务应用程序设计（Hruby，2006 年）。这种方法具有足够的灵活性，可适应企业的特定需求，并提供了一个坚实的模型图，可在此基础上设计软件架构，从而提高软件质量。REA 本体现已成为国际标准（ISO 2010）。过去对 REA 本体的批评者指出，确定其效益是一项基于市场的决策。最近，一些组织和标准制定者正在采用本体。AIS 研究人员应具备相对竞争优势，并应研究新兴的基于 REA 的企业资源规划系统与传统企业资源规划系统相比的相对优势。企业资源规划系统保存了大量对平衡计分卡管理报告有价值的信息。鉴于 REA 本体已经扩展了平衡计分卡概念（Church 和 Smith，2007 年），因此有可能在 ERP 和 AIS 之间架起一座桥梁。
and balanced scorecard using REA concepts. The REA ontology with balanced scorecard extensions was found to support many of the balanced scorecard constructs, but was found lacking in some of the strategic areas of the balanced scorecard. Future research should examine how the ISO standards-based REA ontology supports the balanced scorecard approaches to ERP and other SEM approaches. This should then be compared to the manner in which other currently available ERP systems support balanced scorecards and SEM constructs. 和平衡计分卡。研究发现，具有平衡计分卡扩展功能的 REA 本体支持许多平衡计分卡结构，但在平衡计分卡的某些战略领域存在不足。未来的研究应检查基于 ISO 标准的 REA 本体如何支持企业资源规划的平衡计分卡方法和其他 SEM 方法。然后，应将其与其他现有 ERP 系统支持平衡计分卡和 SEM 构架的方式进行比较。
The other area that has recently undergone significant change is how ERP systems are delivered. “Cloud computing” has the potential to radically change the ERP environment. The data and the application are no longer housed on-premise; rather, a vendor provides access to the application (which can be customized to meet the user’s needs) and the vendor also hosts the data (securely) somewhere on the Internet. Netsuite (Netsuite 2010) is an example of an ERP vendor that provides these services. Many research questions surround this evolutionary approach to ERP systems. The issue of user acceptance of these systems versus “locally hosted” systems is an intriguing question, along with the issue of ease of integrating with other supply chain partners’ ERP systems. There are also many questions related to the ERP selection process and whether it differs from traditional ERP vendor selection issues. If a company is going to migrate to a cloud-computing ERP environment, do the business risks change? What is the impact on auditing the cloud-based ERP system? This has the potential to be a very rich research area. 最近发生重大变化的另一个领域是企业资源规划系统的交付方式。"云计算 "有可能从根本上改变企业资源规划环境。数据和应用程序不再存放在企业内部，而是由供应商提供对应用程序的访问（可根据用户需求进行定制），供应商还将数据（安全地）存放在互联网上的某个地方。Netsuite 公司（Netsuite，2010 年）就是一家提供上述服务的 ERP 供应商。围绕企业资源规划系统的这种演进方式，存在许多研究问题。用户对这些系统的接受程度与 "本地托管 "系统的接受程度，以及与其他供应链合作伙伴的企业资源规划系统集成的难易程度，都是一个引人入胜的问题。此外，还有许多问题涉及企业资源规划系统的选择过程，以及它是否有别于传统的企业资源规划系统供应商选择问题。如果公司要迁移到云计算 ERP 环境，业务风险是否会发生变化？对基于云计算的企业资源规划系统的审计有什么影响？这有可能成为一个非常丰富的研究领域。
Just as prior ERP research focused on reducing barriers between business functions and across organizations within the firm, IOS research is naturally evolving to address ERP systems’ reach beyond the individual organization or firm. Seeking seamless ICT integration among partners in the supply chain, IOS research will continue to address existing ERP themes, but broaden the scope to cross-organizational and corporate boundaries. 正如以前的企业资源规划研究侧重于减少企业内部业务职能部门之间和组织之间的障碍一样，内部监督办公室的研究自然也在不断发展，以解决企业资源规划系统超越单个组织或企业的问题。为了在供应链中的合作伙伴之间实现信息和通信技术的无缝集成，内部监督办公室的研究将继续探讨现有的企业资源规划主题，但将范围扩大到跨组织和跨公司的界限。
The research into inter-organizational benefits of ERP systems is in its infancy. There is limited research and a significant need for more. Given the extensive sociological impacts of ERP, there is significant risk of negative inter-organizational sociological impacts of ERP to be overcome. For example, what is the full impact of workarounds when not just one but two ERP systems are subverted and cooperative inter-organizational business processes are no longer followed? These inter-organizational value chain integration efforts through ERP raise fundamental research questions. First, are inter-organizational systems facilitated or complicated by ERP systems-especially when organizations are utilizing different ERP packages? What factors lead to successful inter-organizational cooperation, i.e., is success more dependent on synergetic goals, managerial capabilities, or on technological facilitators such as ERP? How should we measure ERP costs and benefits across the inter-organizational value chain? Beyond ERP technology support, are there other complementarities among other factors (such as inter-organizational culture, operations/processes, and other technologies) that serve as key enablers of inter-organizational firm partnership and realization of market benefits? Is it possible to isolate the benefits of ERP systems if they are intertwined with other processes and/or systems? 对企业资源规划系统的组织间效益的研究尚处于起步阶段。这方面的研究十分有限，而且亟需开展更多的研究。鉴于企业资源规划系统的广泛社会影响，企业资源规划系统在组织间产生负面社会影响的重大风险有待克服。例如，当不止一个而是两个企业资源规划系统被颠覆，组织间的合作业务流程不再遵循时，变通办法会产生什么全面影响？这些通过企业资源规划进行的组织间价值链整合工作提出了一些基本的研究问题。首先，组织间系统是被企业资源规划系统促进了还是复杂化了--尤其是当组织使用不同的企业资源规划软件包时？哪些因素会导致组织间合作的成功，即成功更依赖于协同目标、管理能力还是 ERP 等技术促进因素？我们应该如何衡量企业资源规划系统在组织间价值链中的成本和效益？除了 ERP 技术支持外，其他因素（如组织间文化、运营/流程和其他技术）之间是否存在互补性，成为组织间企业合作和实现市场利益的关键因素？如果企业资源规划系统与其他流程和/或系统交织在一起，是否有可能将其效益分离出来？
IV. ERP ECONOMIC IMPACT IV.ERP 对经济的影响
Numerous studies have examined whether economic value has been associated with an ERP implementation. Some studies have focused on announcements of planned ERP system implementations, while others have focused on post-implementation results. Besides looking to the financial markets and reported financial results, a number of studies have utilized other techniques to gain insight into the economic benefits associated with ERP systems, e.g., using a resource-based view of the firm, balanced scorecard, and other approaches. In this section, we review the key outcomes of that research, categorized as either internal evaluation, utilizing accounting and nonfinancial 许多研究都探讨了经济价值是否与企业资源规划系统的实施相关联。一些研究侧重于计划实施企业资源规划系统的公告，而另一些研究则侧重于实施后的结果。除了关注金融市场和报告的财务结果外，一些研究还利用其他技术来深入了解与企业资源规划系统相关的经济效益，例如使用基于资源的企业视角、平衡计分卡和其他方法。在本节中，我们将回顾这些研究的主要成果。
measures, or external market valuations. While there is not a clear division between these two categories, as some papers examine both internal and external factors, it does provide a way to organize the research. 或外部市场估值。虽然这两个类别之间没有明确的划分，因为有些论文既研究内部因素，也研究外部因素，但这确实提供了一种组织研究的方法。
Internal Evaluation of Firm Benefits 企业效益内部评估
Poston and Grabski (2001) focused on specific accounts within reported financial results of firms that implemented ERP systems. They found no significant improvement associated with residual income or the ratio of selling, general, and administrative expenses in each of the three years following the implementation of the ERP system. They did report a significant improvement in firm performance resulting from the decrease in the ratio of cost of goods sold to revenues only in the third year after the ERP system was implemented. They also found a significant reduction in the ratio of employees to revenues for each of the three years examined following the ERP implementation. Building upon Poston and Grabski (2001), Hunton et al. (2003) examined both the impact of ERP adoption on firm performance and also market reaction to ERP implementation announcements. Their results were consistent with Poston and Grabski (2001). They found that return on assets (ROA), return on investment (ROI), and asset turnover (ATO) were significantly better over a three-year period for adopters as compared to nonadopters. They reported that the significant differences were a result of the decrease in financial performance of nonadopters while it held steady for adopters. Interestingly, they also found a significant interaction between firm size and financial health for ERP adopters. Specifically, a positive (negative) relationship between financial health and performance was found for small (large) firms. They speculated that ERP adoption helps firms gain a competitive advantage over nonadopters. Poston 和 Grabski（2001 年）重点研究了实施企业资源规划系统的公司报告财务结果中的特定账户。他们发现，在实施企业资源规划系统后的三年中，每年的剩余收入或销售、一般和管理费用比率都没有明显改善。但在实施企业资源规划系统后的第三年，由于销售成本与收入的比率下降，公司业绩有了明显改善。他们还发现，在实施企业资源规划系统后的三年中，员工人数与收入的比率每年都有大幅下降。在 Poston 和 Grabski（2001 年）的基础上，Hunton 等人（2003 年）研究了采用 ERP 对公司业绩的影响以及市场对 ERP 实施公告的反应。他们的研究结果与 Poston 和 Grabski（2001 年）一致。他们发现，与未采用企业相比，采用企业在三年内的资产回报率（ROA）、投资回报率（ROI）和资产周转率（ATO）都显著提高。他们报告说，之所以存在显著差异，是因为未采用者的财务业绩下降，而采用者的财务业绩保持稳定。有趣的是，他们还发现采用企业资源规划系统的公司规模与财务健康之间存在显著的交互作用。具体来说，小型（大型）企业的财务健康状况与绩效之间存在正（负）关系。他们推测，与未采用企业资源规划系统的公司相比，采用企业资源规划系统有助于获得竞争优势。
A different approach was employed by Chand et al. (2005). They used a balanced scorecard for valuing the strategic contributions of an ERP system. The study was based upon a successful SAP implementation. They were able to demonstrate that the ERP system did impact the business objectives of the firm, and they presented an innovative framework for valuing the strategic impacts of ERP systems. Chand 等人（2005 年）采用了一种不同的方法。他们使用平衡计分卡来评估企业资源规划系统的战略贡献。该研究基于 SAP 系统的成功实施。他们证明了企业资源规划系统确实对公司的业务目标产生了影响，并提出了一个创新的框架，用于评估企业资源规划系统的战略影响。
Building on the Poston and Grabski (2001) study on firm performance of ERP implementations from 1993 to 1997, an updated investigation of more recent firm performance would be helpful to determine if the value of ERP meets earlier predictions to reduce costs by improving efficiencies through computerization and enhance decision-making by individual access to enterprise-wide information. Both of these effects were predicted to improve firm performance. The Poston and Grabski (2001) study found no significant improvements in firm performance ratios except for three years lagged improvements in cost of goods sold scaled by revenues. A new investigation to reassess possible benefits is needed, which could also further clarify the myriad of factors affecting the ERP and firm performance relationship. A slightly different perspective of the economic value of the ERP system would involve a comparison of organizations that employed open-source ERP systems relative to those that used traditional vendors with self-hosting. This is related to the investigation needed into the economic and practical impacts of open-source ERPhow many firms and what types of firms (size, industry, functionality) adopt and rely on opensource ERP solutions? What are the actual costs of open-source ERP initial investments, ongoing maintenance costs, and resulting value to the firm when compared with vendor-supported ERPs? What are the characteristics of firms that will benefit from open-source (and cloud-computing) ERP solutions? 在 Poston 和 Grabski（2001 年）对 1993 年至 1997 年实施企业资源规划系统的公司业绩进行研究的基础上，对最近的公司业绩进行最新调查将有助于确定企业资源规划系统的价值是否符合早先的预测，即通过计算机化提高效率来降低成本，以及通过个人获取全企业信息来加强决策。根据预测，这两种效果都会提高公司业绩。Poston 和 Grabski（2001 年）的研究发现，除了滞后三年按收入比例计算的销售成本的改善之外，企业绩效比率没有明显改善。有必要进行新的调查，以重新评估可能的效益，这也可以进一步澄清影响企业资源规划与公司业绩关系的众多因素。关于企业资源规划系统的经济价值，有一个略微不同的视角，即比较采用开源企业资源规划系统的组织与采用传统供应商自托管系统的组织。这与需要调查开源企业资源规划系统的经济和实际影响有关，有多少企业和哪些类型的企业（规模、行业、功能）采用和依赖开源企业资源规划解决方案？与供应商支持的企业资源规划系统相比，开源企业资源规划系统初始投资的实际成本、持续维护成本以及由此给企业带来的价值是多少？从开源（和云计算）ERP 解决方案中获益的企业有哪些特征？
Existing research on inter-organizational relationships utilizing business process standards has identified differences between dominant and nondominant firms in terms of three mechanismsrelational, influence, and inertial (Bala and Venkatesh 2007). It would be interesting to determine whether differences affecting business process standards adoption also extend into adoption and use of ERPs within inter-organizational relationships. Further investigation is warranted into the 关于利用业务流程标准的组织间关系的现有研究发现，主导企业和非主导企业在三种机制方面存在差异：关系机制、影响机制和惯性机制（Bala 和 Venkatesh，2007 年）。如果能确定影响业务流程标准采用的差异是否也会延伸到组织间关系中企业资源规划系统的采用和使用，那将会是一件有趣的事情。有必要进一步调查
role of ERP as a technological competency and instantiation of business processes to determine ERP’s influence on these relationships. In cases of inter-organizational cooperation, to whom do the economic benefits occur-do they occur equally or differ based on technological sophistication of, or power welded by, one of the trading partner over the other? ERP 作为一种技术能力和业务流程的实例化所发挥的作用，以确定 ERP 对这些关系的影响。在组织间合作的案例中，经济利益究竟归属于谁--是平等地获得利益，还是根据贸易伙伴一方的技术先进程度或相对于另一方的实力而获得不同的利益？
External Evaluation of Firm Benefits 企业效益的外部评估
Research in this area initially examined whether there was any market reaction to announcements of planned ERP implementations. Hayes et al. (2001) did find an overall positive reaction to initial ERP announcements. The reaction was found to be most positive for small/healthy firms, and that the market response to large ERP vendors is significantly more positive than to smaller ERP vendors. Research found that among United States-based manufacturing firms, larger companies reported improvements in financial measures, whereas smaller companies reported better performance in manufacturing and logistics (Mabert et al. 2003). Roztocki and Weistroffer (2008) examined market reaction to both ERP and enterprise application integration announcements across different markets (bull and bear) and firm financial health. Consistent with previously reported results, financial markets differentiate among technologies in which companies invest to integrate their information systems. Further, technology maturity, financial health of the investing company, and stock market conditions are important factors influencing stock market reaction. Hendricks et al. (2007) expanded this line of research by also examining the effect of investments in Supply Chain Management (SCM) and Customer Relationship Management (CRM) systems, in addition to ERP systems, on a firm’s long-term stock price performance and profitability measures. Regarding ERP systems, some evidence of improvements in profitability were obtained, but not in stock returns. Consistent with the first mover literature, the results for improvements in profitability are stronger in the case of early adopters of ERP systems. SCM system adopters generally experienced positive stock returns, as well as improvements in profitability. No evidence of improvements in stock returns or profitability was found for CRM implementations. 这一领域的研究最初考察的是市场对计划实施企业资源规划的公告是否有任何反应。Hayes 等人（2001 年）确实发现，市场对最初的企业资源规划公告总体上反应积极。研究发现，小型/健康公司的反应最为积极，而且市场对大型 ERP 供应商的反应明显比对小型 ERP 供应商的反应积极。研究发现，在美国的制造业公司中，规模较大的公司在财务指标方面有所改善，而规模较小的公司则在制造和物流方面表现较好（Mabert 等人，2003 年）。Roztocki 和 Weistroffer（2008 年）研究了不同市场（牛市和熊市）和公司财务健康状况下市场对企业资源规划和企业应用集成公告的反应。与之前报告的结果一致，金融市场对公司为整合信息系统而投资的技术进行了区分。此外，技术成熟度、投资公司的财务健康状况和股票市场条件也是影响股票市场反应的重要因素。Hendricks 等人（2007 年）拓展了这一研究思路，除 ERP 系统外，还研究了供应链管理（SCM）和客户关系管理（CRM）系统投资对公司长期股价表现和盈利能力的影响。在企业资源规划系统方面，有证据表明盈利能力有所提高，但股票回报率却没有提高。与 "先行者 "文献一致的是，ERP 系统早期采用者的盈利能力改善结果更为显著。采用供应链管理系统的企业一般都有积极的股票回报，盈利能力也有所提高。 没有证据表明客户关系管理的实施能提高股票回报率或盈利能力。
Rather than focusing only on implementation announcements, Nicolaou and Bhattacharya (2006) investigated the effects of post-implementation changes on firm performance, while a different approach to understanding firm disclosure behavior was taken by Mauldin and Richtermeyer (2004), who examined financial statement disclosure practices among firms that were implementing ERP systems. Nicolaou 和 Bhattacharya（2006 年）没有只关注实施公告，而是调查了实施后的变化对公司业绩的影响，而 Mauldin 和 Richtermeyer（2004 年）则采取了不同的方法来理解公司的披露行为，他们研究了正在实施企业资源规划系统的公司的财务报表披露做法。
The basic findings of this stream of research are that firms implementing ERP systems are able to obtain benefits, but these first accrue after a period of operation, most often two to three years after implementation (Hitt et al. 2002). Further, firms which do not implement ERP systems find themselves in a relatively worse financial position. It seems as if the advantages obtained through the implementation of ERP systems are short-lived; they are competed away (Hitt and Brynjolfsson 1996) and the consumer is the ultimate beneficiary. Regarding market returns, the market sees through “normal” maintenance of ERP systems and does not provide additional rewards. However, if there is the opportunity for competitive advantage, such as in the case of early ERP system adopters or SCM system adopters, those firms experience positive stock returns. This type of result is consistent with the early research on announcements of IT investments (Dos Santos et al. 1993). Finally, firms that are proactive and initiate early enhancements to their ERP systems enjoy superior performance. Some key papers on economic impacts are identified in Table 4 of the online resources. Given the consistency of findings in this area, we do not have any pressing new research questions for this area. Any future research would need to address truly unique questions and issues in order to provide a significant contribution to the literature. 这一系列研究的基本结论是，实施企业资源规划系统的公司能够获得收益，但这些收益首先是在运行一段时间后产生的，通常是在实施两到三年后（Hitt 等人，2002 年）。此外，没有实施企业资源规划系统的公司发现自己的财务状况相对较差。通过实施企业资源规划系统获得的优势似乎是短暂的，它们会在竞争中消失（Hitt 和 Brynjolfsson，1996 年），而消费者才是最终的受益者。关于市场回报，市场看透了企业资源规划系统的 "正常 "维护，不会提供额外回报。但是，如果有机会获得竞争优势，例如早期采用企业资源规划系统或采用单片机系统的公司，这些公司的股票就会获得正收益。这类结果与早期关于信息技术投资公告的研究（Dos Santos 等，1993 年）是一致的。最后，那些积极主动、及早对其企业资源规划系统进行改进的公司会取得优异的业绩。在线资源表 4 列出了一些有关经济影响的重要文献。鉴于该领域研究结果的一致性，我们在该领域没有任何迫切的新研究问题。未来的任何研究都需要解决真正独特的问题，才能对文献做出重大贡献。
V. CONCLUSION V.结论
Shanks et al. (2003) described the first ERP wave as the acquisition, configuration, and implementation of the ERP system, while the second wave focuses on making continuous im- Shanks 等人（2003 年）将企业资源规划的第一次浪潮描述为企业资源规划系统的获取、配置和实施，而第二次浪潮的重点则是对企业资源规划系统进行持续改进。
provements and maximizing the benefits from the ERP system. Implementation issues no longer need to be the primary concern of researchers. Rather, the focus should be on ERP’s overall firm benefits and the ongoing effective utilization of the ERP system. In their study of the “second wave” of ERP systems, Rikhardsson and Kræmmergaard (2006) report that the ERP system can facilitate change in the basic assumptions (e.g., predominant language, value, culture, etc.) within the organization, and also the specific processes, rules, and procedures that are followed. The net result is that organizational outcomes are not determined by the ERP implementation; rather, outcomes are based upon the subsequent utilization of the ERP system (Rikhardsson and Kræmmergaard 2006). An ERP system interacts with the actors of the organization; the outcome of the interaction is only partially predictable and, hence, the perspective that an ERP system is a deterministic technology is not valid (Boudreau and Robey 2005). The changes resulting from the ERP implementation reported by the organizations studied were seldom fully predicted in the short or in the long run. 研究人员不再需要把实施问题作为主要关注点。实施问题不再是研究人员主要关注的问题。相反，重点应放在企业资源规划系统的整体效益和对企业资源规划系统的持续有效利用上。Rikhardsson 和 Kræmmergaard（2006 年）在对企业资源规划系统 "第二次浪潮 "的研究中指出，企业资源规划系统可以促进组织内部基本假设（如主要语言、价值观、文化等）的改变，以及所遵循的具体流程、规则和程序的改变。最终的结果是，组织的成果并不是由企业资源规划系统的实施决定的；相反，成果是基于对企业资源规划系统的后续利用（Rikhardsson 和 Kræmmergaard 2006 年）。企业资源规划系统与组织的行动者相互作用；相互作用的结果只能部分预测，因此，认为企业资源规划系统是一种决定性技术的观点是无效的（Boudreau 和 Robey，2005 年）。所研究的组织所报告的企业资源规划系统实施后产生的变化很少能在短期或长期内完全预测到。
What We Know 我们所知道的
What do we know about ERP systems? First, implementing an ERP system is costly and time-consuming. While many lists of critical success factors have been generated, further research is needed into the appropriate mix and application of these factors. Based upon the reviewed research, much remains to be learned and current guidance is best left to an alchemist to discern. Second, ERP systems can provide competitive advantage, but this is short-lived. Archival studies have shown that firms which do not implement an enterprise system perform relatively worse than those which implemented an ERP. Firms that have successfully implemented an ERP system compete away the gains obtained from these systems, and the customers are the ultimate beneficiaries of the implementation. Third, culture matters. Culture is both internal to the organization (and to individual locations), and is external to the organization in the form of the culture and traditions of the countries in which the organization operates. Fourth, when people interact with technology and processes, outcomes are not predictable or easily determined. The introduction of an ERP system into the organization provides new conditions with a myriad of impacts. ERP influences the behaviors of people, which in turn changes how systems are used, or not used in the case of user resistance and workarounds. Individuals have adapted ERP systems to fit their own needs, regardless of the intention of top management or IT designers when the system was first implemented. This means that communication, change management, education, and user involvement are critical for the successful use of the ERP system, and to successfully guide ERP adaptation and evolution in later phases. Fifth, ERP systems continue to evolve. They are reconfigured, updated, and extended. Extensions of all types may be considered and added to the integrated ERP core system. Common extensions take the form of business intelligence (BI) applications, interorganizational value-chain integration enhancements, or focus on security, auditability, and reporting, among other functions. 我们对企业资源规划系统了解多少？首先，实施企业资源规划系统既费钱又费时。虽然已经产生了许多关键成功因素清单，但还需要进一步研究这些因素的适当组合和应用。根据已审查的研究，仍有许多东西有待学习，目前的指导最好留给炼金术士去辨别。其次，ERP 系统可以提供竞争优势，但这种优势是短暂的。档案研究表明，没有实施企业资源规划系统的公司比实施了企业资源规划系统的公司业绩相对较差。成功实施了企业资源规划系统的公司在竞争中夺走了从这些系统中获得的收益，而客户才是实施企业资源规划系统的最终受益者。第三，文化很重要。文化既包括组织内部（和个别地点）的文化，也包括组织外部的文化，即组织运营所在国家的文化和传统。第四，当人与技术和流程相互作用时，结果是不可预测或不易确定的。将企业资源规划系统引入组织提供了新的条件，产生了无数影响。企业资源规划系统会影响人们的行为，进而改变系统的使用方式，或者在用户抵制和变通的情况下改变系统的使用方式。个人对企业资源规划系统进行了调整，以适应自己的需求，而不考虑高层管理人员或信息技术设计人员在最初实施系统时的意图。这意味着，沟通、变革管理、教育和用户参与对于成功使用企业资源规划系统，以及成功指导企业资源规划系统后期的调整和演进至关重要。第五，企业资源规划系统不断发展。 它们被重新配置、更新和扩展。可以考虑将各种类型的扩展添加到集成的企业资源规划核心系统中。常见的扩展形式包括商业智能（BI）应用、组织间价值链集成增强，或侧重于安全性、可审计性和报告等功能。
What We Need-Theory 我们需要什么--理论
Much has been written about ERP implementation and use. Unfortunately, much of the research (such as the large number of papers on critical success factors) has been survey-based, without strong underlying theory. In many topics reviewed here, a similar limitation exists-the lack of a strong theoretical base. As such, unless a research paper is following a design science methodology (Hevner et al. 2004) or grounded theory building approach, a strong theoretical development and a rigorous research design need to be utilized. There are many different theories that could be explored to enhance ERP research insights, depending on the type of research. 关于企业资源规划系统的实施和使用，已经有了很多论述。遗憾的是，大部分研究（如大量关于关键成功因素的论文）都是以调查为基础的，缺乏强有力的基础理论。在本文评述的许多主题中，也存在类似的局限性--缺乏强有力的理论基础。因此，除非研究论文采用的是设计科学方法（Hevner 等人，2004 年）或基础理论构建方法，否则就需要利用强有力的理论发展和严谨的研究设计。根据研究类型的不同，有许多不同的理论可以用来提高 ERP 研究的洞察力。
Contingency theory could be used to advance the concept of ERP fit to the organization needs. The congruence or fit of an AIS with the firm’s requirements was found to influence beliefs about 权变理论可用于推进企业资源规划系统与组织需求相匹配的概念。研究发现，自动识别系统与公司要求的一致性或匹配性会影响对以下方面的看法
system effectiveness. Empirical research supports the notion that the fit between the accounting system design and the contingency factors resulted in a more successful system (Nicolaou 2000). This theoretical approach could be fruitful if applied directly to the ERP context to investigate various configuration choices made within firms. 系统的有效性。实证研究支持这样的观点，即会计系统设计与意外因素之间的契合导致系统更加成功（Nicolaou，2000 年）。如果将这一理论方法直接应用于企业资源规划系统，研究企业内部的各种配置选择，可能会取得丰硕成果。
Social capital theory could be employed in studies examining the relationship between consultants and users, between vendors and users, between top management and lower levels of management, and between units which are co-located versus geographically dispersed. Social capital theory has been developed to explain social relationships developed over time and provide the context for social interactions within and between organizations (King and Burgess 2008). If social capital increases, then improved social outcomes will exist, such as improved collaboration and knowledge sharing. The use of social capital theory can help explain the relationship among various individuals involved in ERP system implementation, use, and enhancement. It could also help explain why some organizational entities have difficulty accepting and using ERP systems while others do not. 社会资本理论可用于研究顾问与用户之间、供应商与用户之间、高层管理人员与低层管理人员之间的关系，以及共用办公地点的单位与地理位置分散的单位之间的关系。社会资本理论的提出是为了解释随着时间推移而形成的社会关系，并为组织内部和组织之间的社会互动提供背景（King 和 Burgess，2008 年）。如果社会资本增加，就会产生更好的社会结果，如改善协作和知识共享。使用社会资本理论有助于解释参与企业资源规划系统的实施、使用和改进的不同个体之间的关系。它还有助于解释为什么一些组织实体难以接受和使用企业资源规划系统，而另一些则不然。
Social exchange theory attempts to explain what motivates individuals to certain behaviors (Kelley and Thibaut 1978). Interpersonal interactions are examined from a cost-benefit perspective. Unlike economic exchanges, social exchanges are not governed by explicit rules. The underlying assumption is that individuals participate only when the benefits exceed the costs of participation. The benefits, however, can be difficult to quantify. For example, how is respect, friendship, honor, or any other intangible factor quantified (Gefen and Ridings 2002; King and Burgess 2008)? Social exchange theory helped explain different outcomes in two CRM implementations (Gefen and Ridings 2002). In one organization, there were fast and constructive reactions to requests for patches and modifications, whereas the other was characterized as slow and less helpful. The results support that, based on these social exchanges, the users would perceive that the system developers cared, affecting users to be supportive and use the system. There are many similarities between CRM and ERP projects, indicating that social exchange theory could be valuable to help explain differential behavior in the adoption of ERP systems. 社会交换理论试图解释是什么促使个人做出某些行为（Kelley 和 Thibaut，1978 年）。该理论从成本效益的角度来研究人际交往。与经济交换不同，社会交换不受明确规则的约束。其基本假设是，个人只有在收益超过参与成本时才会参与。然而，收益可能难以量化。例如，如何量化尊重、友谊、荣誉或其他无形因素（Gefen 和 Ridings，2002 年；King 和 Burgess，2008 年）？社会交换理论有助于解释两个客户关系管理实施项目的不同结果（Gefen 和 Ridings，2002 年）。在一个组织中，对补丁和修改请求的反应快速且具有建设性，而在另一个组织中，反应缓慢且帮助较少。研究结果表明，基于这些社会交流，用户会认为系统开发人员关心用户，从而影响用户支持和使用系统。客户关系管理项目和企业资源规划项目之间有许多相似之处，这表明社会交换理论在帮助解释采用企业资源规划系统过程中的不同行为方面很有价值。
There are a number of other theories useful to understanding how individuals react to ERP systems and how they ultimately use (disregard) them. One approach is to look at the social world as a network of stories (Abbott 1992). Stories consist of sequences of events. Within the setting of an ERP system adoption and use, an individual may have the choice to use the new ERP system or continue to use other types of reports to manage. The sequences of events, rather than variables, would be examined from a network-of-stories perspective. Ramiller and Pentland (2009) argue that stories are needed for individuals to understand problems and make decisions, and that stories need to include specific events tied to specific contexts. Another approach is to use actor network theory (ANT), a sociological theory that has been applied in critical evaluations of ERP implementation cases (Dechow and Mouritsen 2005; Elbanna 2007). Actor network theory treats social relations, organizations, and power as network effects. A basic tenet of ANT is the heterogeneous network, a network consisting of dissimilar objects in which all of the objects (e.g., individuals, organizations, things, hardware, software, etc.) are actors (Law 1992). Findings reveal that ERPs can create a highly political and largely disintegrated social context for the ERP implementation (Elbanna 2007). ANT analysis supports the view that management control in an ERP environment is no longer the property of the accounting function, but becomes a collective organizational responsibility (Dechow and Mouritsen 2005). The later ANT analysis supports the view that control cannot be studied apart from technology and context. This theory has also been used to examine an ERP implementation in an academic setting (Scott and Wagner 2003). Future researchers may want to consider utilizing this and other sociological and behavioral theories. Also, 还有一些其他理论有助于理解个人如何对企业资源规划系统做出反应，以及他们最终如何使用（无视）这些系统。一种方法是将社会世界视为一个故事网络（Abbott，1992 年）。故事由一系列事件组成。在采用和使用企业资源规划系统的环境中，个人可以选择使用新的企业资源规划系统，或继续使用其他类型的报告进行管理。将从故事网络的角度对事件序列而非变量进行研究。Ramiller 和 Pentland（2009 年）认为，个人需要通过故事来理解问题和做出决策，而故事需要包括与特定背景相关的具体事件。另一种方法是使用行为者网络理论（ANT），这是一种社会学理论，已被应用于对企业资源规划实施案例的批判性评估（Dechow 和 Mouritsen，2005 年；Elbanna，2007 年）。行为网络理论将社会关系、组织和权力视为网络效应。ANT 的一个基本原则是异质网络，即由不同对象组成的网络，其中的所有对象（如个人、组织、事物、硬件、软件等）都是行动者（Law，1992 年）。研究结果表明，ERP 可以为 ERP 的实施创造一个高度政治化和基本解体的社会环境（Elbanna，2007 年）。ANT 分析支持这样一种观点，即企业资源规划环境中的管理控制不再是会计职能的财产，而成为组织的集体责任（Dechow 和 Mouritsen，2005 年）。后来的 ANT 分析支持这样一种观点，即不能脱离技术和环境来研究控制问题。 这一理论也被用于研究在学术环境中实施企业资源规划的情况（Scott 和 Wagner，2003 年）。未来的研究人员不妨考虑利用这一理论以及其他社会学和行为学理论。还有
diffusion of innovation theory seeks to explain how individuals adopt new technological innovations and how these innovations are spread throughout an organization (Moore and Benbasat 1991) and could be used in the context of ERP systems. 创新扩散理论旨在解释个人如何采用新的技术创新，以及这些创新如何在整个组织中传播（Moore 和 Benbasat，1991 年），可用于企业资源规划系统。
Two other significant needs in ERP research ought to be mentioned. One relates to the extensions in ERP systems, which is best addressed through a design science approach (Mauldin and Ruchala 1999). That is, how do we develop and evaluate a better “ERP artifact” and how do we extend the “ERP artifact”? The other research need relates to the interaction of individuals with the ERP artifact, and here a social science approach is applicable. The question is first, how do we explain individuals’ interaction with the ERP artifact, and second, how do we leverage this interaction to allow the most effective and efficient use of the ERP artifact so that organizational objectives can be accomplished? 在企业资源规划研究方面，还有两个重要需求值得一提。其一与企业资源规划系统的扩展有关，这最好通过设计科学方法来解决（Mauldin 和 Ruchala，1999 年）。也就是说，我们如何开发和评估更好的 "ERP 工具"，如何扩展 "ERP 工具"？另一个研究需求涉及个人与企业资源规划工具之间的互动，这里适用的是社会科学方法。问题是，首先，我们如何解释个人与企业资源规划工具之间的互动；其次，我们如何利用这种互动来最有效和高效地使用企业资源规划工具，从而实现组织目标？
What We Need-Levels of Analysis 我们需要什么--分析的层次
The diversity of research on ERP systems reflects a number of different levels of analysis, offering interesting new perspectives with the potential to uncover insights into the complexities of the ERP systems artifact and the ERP organizational context. The broad reach and varied impacts of enterprise systems can be studied at various granularities of subject matter, from individual user impacts to various organizational levels within and, increasingly, among groups of organizations. In ERP literature, the complexity of levels of analysis is evident, adding to the levels commonly identified (Glass et al. 2009) by including levels of analysis for projects, business processes or organizational routines (Pentland and Feldman 2005), applications (business functions such as supply chain, customer relations, business intelligence, etc.) and industry types. The business process level of analysis addresses a cross-functional or inter-organizational analysis of a single business process, such as the supply chain process (Hunton et al. 2003; Wieder et al. 2006), order fulfillment process (Cotteleer and Bendoly 2006), process integration (Park and Kusiak 2005), or business process management (Al-Mudimigh 2007). The project level of analysis is used to refer to incremental ERP system expansion projects which add ERP modules, integrate ERP with other systems, or introduce new technical capabilities into the ERP system, such as XBRL, data warehouse, or internal controls extensions (Light et al. 2001; Chou et al. 2005; Sammon and Adam 2005; Dery et al. 2006b; Bose et al. 2008). The industry category contains studies seeking to reveal differentiation by industry, establish causal relations unique to a given industry, or confirm commonalities in ERP experiences that hold across multiple industries (Muscatello et al. 2003; Somers and Nelson 2003; Baray et al. 2008; Shahneel et al. 2008). This category is not meant to merely reflect the subject pool of the study, but rather to include studies specifically investigating a theorized difference (or similarity) between industries. Inter-organizational ERP research is a growing area which should therefore be the focus of increased research (Broadbent et al. 1999; Siau and Tian 2004; Vathanophas 2007). Research taking a project, functional business process, or application approach is a somewhat novel aspect of ERP systems research, which expands the traditional choices of analysis from those typically found in information systems and management literature. 关于企业资源规划系统的研究多种多样，反映了许多不同层次的分析，提供了有趣的新视角，有可能揭示企业资源规划系统工具和企业资源规划组织背景的复杂性。企业系统的覆盖面广、影响多样，可以从不同的主题粒度进行研究，从个人用户的影响到组织内部的不同组织层次，以及越来越多的组织群体之间的影响。在企业资源规划文献中，分析层次的复杂性显而易见，在通常确定的层次基础上（Glass 等人，2009 年），增加了对项目、业务流程或组织例行程序（Pentland 和 Feldman，2005 年）、应用（供应链、客户关系、商业智能等业务功能）和行业类型的分析层次。业务流程层面的分析涉及对单一业务流程的跨职能或跨组织分析，如供应链流程（Hunton 等人，2003 年；Wieder 等人，2006 年）、订单执行流程（Cotteleer 和 Bendoly，2006 年）、流程整合（Park 和 Kusiak，2005 年）或业务流程管理（Al-Mudimigh，2007 年）。项目层面的分析用于指 ERP 系统的增量扩展项目，即增加 ERP 模块，将 ERP 与其他系统集成，或在 ERP 系统中引入新的技术能力，如 XBRL、数据仓库或内部控制扩展（Light 等人，2001 年；Chou 等人，2005 年；Sammon 和 Adam，2005 年；Dery 等人，2006 年 b；Bose 等人，2008 年）。 行业类别包含的研究旨在揭示行业差异，建立特定行业特有的因果关系，或证实多个行业在 ERP 经验方面的共性（Muscatello 等人，2003 年；Somers 和 Nelson，2003 年；Baray 等人，2008 年；Shahneel 等人，2008 年）。这一类别并不意味着仅仅反映研究的主题库，而是包括专门调查行业间理论上的差异（或相似性）的研究。组织间企业资源规划研究是一个不断增长的领域，因此应成为更多研究的重点（Broadbent 等人，1999 年；Siau 和 Tian，2004 年；Vathanophas，2007 年）。采用项目、功能业务流程或应用方法进行研究是企业资源规划系统研究的一个有点新颖的方面，它扩展了信息系统和管理文献中常见的传统分析选择。
Where We Are Going 我们的去向
It is evident that ERP system adoption is pervasive and becoming more firmly entrenched. Meanwhile, the technology and its extensions constantly evolve, with corporate and regulatory entities demanding that ERP provide even greater value to organizations. We note in this review that ERP research has reached a relatively mature stage in some areas, including CSF (macro level) and economic impacts. In general, to offer value, ERP research in these areas should have more underlying theory, increased rigor, new approaches, and be viewed in a more critical manner than in the past. Does the research question really offer new insights missing from prior research? 很明显，企业资源规划系统的应用非常普遍，而且越来越深入人心。与此同时，随着企业和监管实体要求企业资源规划系统为组织提供更大价值，该技术及其扩展也在不断发展。我们在本综述中注意到，ERP 研究在某些领域已经达到了相对成熟的阶段，包括 CSF（宏观层面）和经济影响。一般来说，要想提供价值，这些领域的企业资源规划研究应该有更多的基础理论、更严格的要求、新的方法，并且与过去相比，应该以更严谨的态度来看待。研究问题是否真的提供了以往研究中缺失的新见解？
Additionally, does this research address a previously unaddressed but interesting research question, such as one that challenges existing assumptions or beliefs (and is not another survey on critical success factors in implementing ERP systems)? Does the research have a strong theoretical basis and clearly defined level of analysis? 此外，这项研究是否解决了一个以前未曾解决但却很有意思的研究问题，例如一个挑战现有假设或信念的问题（而不是另一项关于实施企业资源规划系统的关键成功因素的调查）？研究是否有坚实的理论基础和明确的分析层次？
In this review, we note that ERP extensions and inter-organizational systems call out for research with a greater emphasis on addressing the full lifespan of ERP systems, as well as their place in the broader value chain. There are also calls for increased research on ERP systems’ impact on how work is managed and organized, how sociological factors from the individual to the institutional level interact with ERP installations, and what are the implications on power relations and management control (Dery et al. 2006a). 在这篇综述中，我们注意到，ERP 扩展和组织间系统的研究需要更加重视 ERP 系统的整个生命周期及其在更广泛的价值链中的地位。还有人呼吁加强研究 ERP 系统对如何管理和组织工作的影响，从个人到机构层面的社会因素如何与 ERP 装置相互作用，以及对权力关系和管理控制的影响（Dery 等人，2006 年 a）。
ERP is now pervasive in large firms and has a quickly growing presence in small and midsized enterprises (SMEs). ERP adoption in industry continues to evolve and expand. Installations are becoming increasingly complex through upgrades, expanded functionality, tighter integration with legacy systems, extensions by integrating new applications, and increased interorganizational reach. ERP systems are now available as Software as a Service (SaaS), and research is needed to address the implementation, use, and risks and controls in this new environment. Does this different method of providing an ERP system result in different organizational effects than traditional ERP implementations? 目前，ERP 系统在大型企业中普遍使用，在中小型企业中也迅速发展。ERP 在工业领域的应用不断发展和扩大。通过升级、扩展功能、与原有系统更紧密地集成、通过集成新的应用程序进行扩展以及增加组织间的接触面，安装变得越来越复杂。现在，ERP 系统可以以软件即服务（SaaS）的形式提供，因此需要对这种新环境下的实施、使用、风险和控制进行研究。这种提供企业资源规划系统的不同方法是否会产生与传统企业资源规划实施不同的组织效果？
In highlighting future research, this review has identified the following major research areas that require attention (not necessarily in order of importance): 在强调未来研究时，本综述确定了以下需要关注的主要研究领域（不一定按重要性排序）：
Understanding the mix and interaction of critical success factors in different types of implementations, particularly in ERP upgrades and conversions to different ERP systems. 了解在不同类型的实施过程中，特别是在企业资源规划系统的升级和向不同企业资源规划系统的转换过程中，关键成功因素的组合和相互作用。
The individual, team, and organizational heuristics that result in successful ERP implementation and use. 成功实施和使用企业资源规划系统的个人、团队和组织启发式方法。
Research into the inter-organizational benefits of ERP systems. 研究企业资源规划系统的组织间效益。
Research into benefits arising from the use and integration of DSS/BI/Business Analytics/ SEM software with ERP systems. 研究使用 DSS/BI/Business Analytics/ SEM 软件并将其与 ERP 系统整合所产生的效益。
The potential risks in using ERP systems and implications for security, audit, and control. 使用企业资源规划系统的潜在风险以及对安全、审计和控制的影响。
The role of ERP systems in the implementation of IFRS and the use of XBRL. 企业资源规划系统在实施《国际财务报告准则》和使用 XBRL 方面的作用。
The type of theories that can be used to understand the relationships between ERP systems and organizational culture and organizational change. 可用于理解企业资源规划系统与组织文化和组织变革之间关系的理论类型。
Besides following the research directions presented here, further research ideas many be devised based on the background provided by this review. A useful instructional approach to identifying further ERP research topics is found in Lee’s (2000) editorial, where existing journal article topics are reframed into potential ERP research topics. Some research streams have published sources for ERP research ideas, including behavioral research directions in ERP (Arnold 2006) and operations research topics (Jacobs and Bendoly 2003). 除了遵循本文介绍的研究方向外，还可以根据本综述提供的背景设计进一步的研究思路。Lee（2000 年）的社论是确定 ERP 进一步研究课题的有用指导方法，其中将现有的期刊文章主题重构为潜在的 ERP 研究课题。一些研究流派已经公布了 ERP 研究思路的来源，包括 ERP 的行为研究方向（Arnold，2006 年）和运筹学主题（Jacobs 和 Bendoly，2003 年）。
This review highlights the existing breadth and diversity of extant ERP research, but also points the way toward even more extensive and diverse areas of investigation related to ERP systems. The overall scope of ERP-related literature is already quite broad. As this area moves forward, ERP research needs greater focus on theoretical support and theory development to explain findings, exploration of new levels of analysis (e.g., project, group, or sub-unit, etc.), and longer-term investigations into the mature stages of post-implementation use, upgrades, and the co-evolution of ERP systems, organizational structures, business processes, and individual job definitions. It is hoped that this review has provided not only an overview to the variety of topics and approaches in ERP research, but also serves as a preliminary step toward organizing the growing volume of enterprise systems-related research. 本综述强调了现有企业资源规划研究的广泛性和多样性，同时也为与企业资源规划系统相关的更广泛、更多样的研究领域指明了方向。ERP 相关文献的总体范围已经相当广泛。随着这一领域的发展，ERP 研究需要更加注重理论支持和理论发展，以解释研究结果，探索新的分析层次（如项目、小组或子单位等），并对实施后的成熟使用阶段、升级以及 ERP 系统、组织结构、业务流程和个人工作定义的共同发展进行长期调查。希望这篇综述不仅能对企业资源规划系统研究中的各种主题和方法提供一个概览，而且还能为整理日益增多的企业系统相关研究迈出初步的一步。
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