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1、InternationalJournalofAccountingInformationSystems5(2004)395–416AnanalysisofERPannualreportdisclosuresElaineG.Mauldina,*,SandraB.Richtermeyerb,1aDepartmentofAccounting,UniversityofMissouri-Columbia,331CornellHall,Columbia,MO65211,UnitedStatesbUniversityofWyoming,P.O.Box3275,Laramie,WY82071-3275,U
2、nitedStatesReceived25June2003;receivedinrevisedform31March2004;accepted10April2004AbstractInvestmentsinenterpriseresourceplanningsystems(ERP)areincreasinglysignificantandcriticaltothesuccessofthefirm.Priorresearchfindscapitalmarketsvalueinformationaboutfirms’investmentsintechnology.Thisstudydevel
3、opsasampleoffirmswithandwithoutdisclosuresaboutERPintheirannualreporttoexaminedisclosurechoice.ResultsindicatethatfirmsoftenchoosenottodiscloseERPintheirannualreportandthatthechoicetodiscloseissignificantlyassociatedwithcapitalmarkettransactions,firmperformance,firmsizeandindustry.Forthosefirmsch
4、oosingtodisclose,thestudyalsoreportsadescriptiveanalysisofthedisclosuresandsummarizessignificantdiversityofdisclosurepracticealongtheprimarydimensionsofcosts,goalsandrisks.Giventheconceptualfoundationofaccounting,thatcomparabilitybetweenfirmsincreasestheinformationalvalueofdisclosure,thestudy’sfi
5、ndingssuggestaneedtodevelopadditionalstandardstoenhancethevalueofannualreportdisclosuresabouttechnology.D2004ElsevierInc.Allrightsreserved.Keywords:ERP;Voluntarydisclosure1.IntroductionThisstudyexaminesfirmswithannualreportdisclosuresrelatedtoenterpriseresourceplanningsystems(ERP)andcomparesthese
6、firmstofirmsthatchoosenottodiscloseERP*Correspondingauthor.Tel.:+15738840933;fax:+15738822437.E-mailaddresses:mauldin@missouri.edu(E.G.Mauldin)8richtermeyer@xavier.edu(S.B.Richtermeyer).1Presentaddress:XavierUniversity,3800VictoryParkway,Cincinnati,OH45207,UnitedStates.Tel.:+15137453236.1467-0895
7、/$-seefrontmatterD2004ElsevierInc.Allrightsreserved.doi:10.1016/j.accinf.2004.04.005396E.G.Mauldin,S.B.Richtermeyer/Int.J.Account.Inf.Syst.5(2004)395–416informationintheirannualreports.Currentregulatorystandardsareuncl
