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Title: | Enterprise Resource Planning Systems Introduction and Internal Auditing Legitimacy: An Institutional Analysis |
Other Titles: | 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: | 12-May-2016 |
Publisher: | Taylor & Francis Group |
Citation: | 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), pp. 231 - 247. doi: 10.1080/10580530.2016.1188545. |
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. |
URI: | https://bura.brunel.ac.uk/handle/2438/12742 |
DOI: | https://doi.org/10.1080/10580530.2016.1188545 |
ISSN: | 1058-0530 |
Appears in Collections: | Brunel Business School Research Papers |
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FullText.pdf | Copyright © 2016 Taylor & Francis. This is an Accepted Manuscript of an article published by Taylor & Francis in Information Systems Management on 12 May 2016, available at: https://www.tandfonline.com/10.1080/10580530.2016.1188545. It is made available on this institutional repository under a CC BY-NC license https://creativecommons.org/licenses/by-nc/4.0/ (see: https://authorservices.taylorandfrancis.com/research-impact/sharing-versions-of-journal-articles/). | 557.14 kB | Adobe PDF | View/Open |
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