A study of the benefits of business accounting with the advent of modern technology: Case of enterprise systems (ES) use in business accounting techniques (BATs)

This paper performs a review of relatively recent empirical research that relates advent of new information technology in the field of business accounting. I specially research the recent advances in the corporate use of information systems, commonly referred to as enterprise systems (ES), they have been shown to have diverse impacts on the business accounting techniques across organisations. Although a significant body of research has been devoted to analysing the impact that ES have on business accounting practices and the accountant's role, there still persists a limited knowledge of the illustrating variables of those impacts (e.g. under what circumstances can ES facilitate the adoption of improved business accounting techniques and the execution of advanced tasks by the management accountant?).This paper addresses this gap in the literature and develops a comprehensive methodology of how to address the gap and provide considerations.