Jurnal Dinamika Ekonomi dan Bisnis
Vol. 23 No. 2 (2026)

ERP and Accounting Information Systems in Higher Education: A Scoping Review

Arif Rahman Hasdik (Universitas Negeri Makassar, Indonesia)
Nurul Emil Safitri (Universitas Negeri Makassar, Indonesia)
Desi Ratna Dewi (Universitas Negeri Makassar, Indonesia)



Article Info

Publish Date
21 Oct 2026

Abstract

This study maps the research landscape on Enterprise Resource Planning (ERP) and Accounting Information Systems (AIS) in higher education, covering both institutional implementation and the use of ERP/AIS as learning objects in accounting and information systems curricula. A scoping review was designed following the Arksey and O’Malley framework and reported in line with the PRISMA-ScR guideline. ScienceDirect, Scopus (through the Watase Uake platform), and Lens.org were searched for journal articles published between 2015 and 2026, which identified 390 records. After removing 86 duplicates, 304 unique records were screened on titles and abstracts by a single reviewer against predefined criteria, and 50 records were retained for the evidence map; no full-text screening or critical appraisal was undertaken. The retained records form four clusters: administrative ERP implementation and critical success factors (27 records), user acceptance and system success (11), ERP/AIS as learning objects (10), and emerging technologies including generative AI (2). Annual output was low and fluctuated between 1 and 7 records without a sustained upward trend. Among the 37 records naming a study context, the Middle East and South Asia were the most frequent (19 records) and Southeast Asia appeared in three; survey-based designs were the most common single design (17 of 50 records) but dominated only the user-acceptance cluster, and no abstract reports a longitudinal design. By placing the administrative-managerial and learning-pedagogical streams in one evidence map, this review identifies a fragmented field and highlights gaps in longitudinal evidence, graduate outcomes, and Southeast Asian contexts, including Indonesia.

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Journal Info

Abbrev

JDEB

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Dinamika Ekonomi dan Bisnis diterbitkan oleh Fakultas Ekonomi dan Bisnis UNISNU Jepara menyajikan artikel ilmiah di Bidang Ekonomi dan Bisnis baik umum maupun ...