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Title: ERP systems introduction and internal auditing legitimacy: An institutional analysis
Authors: Elbardan, H
Ali, M
Ghoneim, A
Keywords: Enterprise resource planning;Internal auditing;Corporate governance;Institutional theory;Content analysis;Case study
Issue Date: 2016
Publisher: Taylor & Francis Group
Citation: Information Systems Management, 33(3): pp. 231-247, (2016)
Abstract: In this paper, the authors examine how the internal audit function (IAF) maintains its legitimacy when enterprise resource planning (ERP) systems are introduced. This work centers on an in-depth case study of a multinational bank and finds that ERP systems impose an institutional logic of control based on interlinked assumptions. These assumptions motivate changes in the practice and structure of the IAF to become an integrated and comprehensive function to maintain its legitimacy.
ISSN: 1934-8703
Appears in Collections:Brunel Business School Research Papers

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