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

Description

No / 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.

Links & Downloads

1. Elbardan H, Ali M and Ghoneim A (2016) Enterprise Resource Planning Systems Introduction and Internal Auditing Legitimacy: An Institutional Analysis. Information Systems Management. 33(3): 231-247.
2. http://hdl.handle.net/10454/14042
3. https://doi.org/10.1080/10580530.2016.1188545

Tags

Case study

Content analysis

Corporate governance

Enterprise resource planning

Institutional theory

Internal auditing

Additional Fields

Identifer	oai:union.ndltd.org:BRADFORD/oai:bradscholars.brad.ac.uk:10454/14042
Date	January 2016
Creators	Elbardan, H., Ali, M., Ghoneim, Ahmad
Source Sets	Bradford Scholars
Language	English
Detected Language	English
Type	Article, No full-text in the repository