The Role of ERP in Enhancing Human Resource Accounting and Internal Auditor: A Systematic Literature Review

The role of ERP systems in the fields of Human Resource Accounting (HRA) and Internal Auditing is increasingly crucial in the era of digitization and the demand for company efficiency. The implementation of ERP systems in HRA can provide benefits in measuring the costs and value of employees and assist management in making strategic decisions. On the other hand, in the context of Internal Auditing, ERP becomes an essential tool that can support the performance of internal auditors in obtaining the data and information needed to carry out audit tasks. This article review is conducted using a systematic literature review, resulting in 37 published articles identified through five stages. From the 37 articles, three journals each discussing the role of ERP in HRA and the role of ERP in internal auditing were obtained. This indicates that discussions related to the role of ERP in HRA and the role of ERP in internal auditing are still relatively low compared to the role of ERP in HRM. Additionally, there is a gap in the reviewed articles between HRA and internal auditing. Fifteen articles were obtained for HRA and eight articles for internal auditing. This creates an information imbalance for readers. This article review does not focus on ERP systems or modules but rather on the roles or outcomes of ERP systems that assist human resource accounting and internal auditors respectively in carrying out their duties and responsibilities in the company.