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International Journal of Accounting Information Systems
5 (2004) 395– 416
An analysis of ERP annual report disclosures
Elaine G. Mauldina,*, Sandra B. Richtermeyerb,1
aDepartment of Accounting, University of Missouri-Columbia, 331 Cornell Hall,
Columbia, MO 65211, United States
b University of Wyoming, P.O. Box 3275, Laramie, WY 82071-3275, United States
Received 25 June 2003; received in revised form 31 March 2004; accepted 10 April 2004
Abstract
Investments in enterprise resource planning systems (ERP) are increasingly significant and
critical to the success of the firm. Prior research finds capital markets value information about firms’
investments in technology. This study develops a sample of firms with and without disclosures about
ERP in their annual report to examine disclosure choice. Results indicate that firms often choose not
to disclose ERP in their annual report and that the choice to disclose is significantly associated with
capital market transactions, firm performance, firm size and industry. For those firms choosing to
disclose, the study also reports a descriptive analysis of the disclosures and summarizes significant
diversity of disclosure practice along the primary dimensions of costs, goals and risks. Given the
conceptual foundation of accounting, that comparability between firms increases the informational
value of disclosure, the study’s findings suggest a need to develop additional standards to enhance
the value of annual report disclosures about technology.
D 2004 Elsevier Inc. All rights reserved.
Keywords: ERP; Voluntary disclosure
1. Introduction
This study examines firms with annual report disclosures related to enterprise resource
planning systems (ERP) and compares these firms to firms that choose not to disclose ERP
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