Intended and Unintended Consequences of ERP System Implementation
研究发现企业资源规划（ERP）系统有助于企业决策，但也会带来意外后果：它促进了税收筹划、降低了税负，但也增加了激进避税行为。
SYNOPSIS We provide evidence that enterprise resource planning (ERP) systems are potentially beneficial to firm decision-making but can also have unintended effects. The tax function is one of the largest consumers of data within a firm, with over 50 percent of time spent gathering tax data and less than 30 percent of time spent on strategic data analysis (PricewaterhouseCoopers (PwC) 2015). Difficulties in getting high-quality, timely tax information could negatively impact a firm’s tax compliance activities and leave few resources for tax planning. Following the absorptive capacity theory, we predict and find that ERP systems are associated with a greater degree of tax planning post-adoption, resulting in lower tax burdens. However, we also note increased firm discretion in tax planning, resulting in a larger amount of aggressive tax positions. Practically, our findings have important implications for the use of ERP systems both within the tax function and across other decision-making areas. JEL Classifications: O33; H26; D83.