Work

Enterprise Resource Planning Systems Introduction and Internal Auditing Legitimacy: An Institutional Analysis

Year: 2016

Type: article

Abstract: In this article, the authors examine how the internal audit function maintains its legitimacy when enterprise resource planning systems are introduced. This work centers on an in-depth case study of a multinational bank and finds that enterprise resource planning systems impose an institutional logic of control based on interlinked assumptions. These assumptions motivate changes in the practice and structure of the internal audit function to become an integrated and comprehensive function to maintain its legitimacy.

Source: Information Systems Management

DOI: 10.1080/10580530.2016.1188545

Authors: Hany Elbardan, Maged Ali, Ahmad Ghoneim

Institutions: American University of the Middle East, Alexandria University, Brunel University of London

Language: English

Topic: ERP Systems Implementation and Impact

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W2503597984