Enterprise Resource Planning, Corporate Governance and Internal Auditing
An Institutional Perspective
Buch in deiner Nähe kaufen
Beschreibung
This book investigates how corporate governance is directing the internal audit function (IAF) adaptation as a response to enterprise resource planning (ERP) systems. To date, there is insufficient knowledge about the adaptations of the IAF, which are required if it is to maintain its essential role as a governance mechanism. This book extends the reader’s knowledge by exploring and theorising the adaptation of the IAF after ERP introduction and points towards future trends. Adopting an institutional approach, it analyses how the IAF responds to the external governance pressures and the internal pressures of the control logic following the introduction of an ERP system. Featuring data from two listed companies in the food and beverage sector and two large banks operating in Egypt, this volume will be of interest to researchers and academics in the field of financing and ERP systems in particular.
This book investigates how corporate governance is directing the internal audit function (IAF) adaptation as a response to enterprise resource planning (ERP) systems. To date, there is insufficient knowledge about the adaptations of the IAF, which are required if it is to maintain its essential role as a governance mechanism. This book extends the reader’s knowledge by exploring and theorising the adaptation of the IAF after ERP introduction and points towards future trends. Adopting an institutional approach, it analyses how the IAF responds to the external governance pressures and the internal pressures of the control logic following the introduction of an ERP system. Featuring data from two listed companies in the food and beverage sector and two large banks operating in Egypt, this volume will be of interest to researchers and academics in the field of financing and ERP systems in particular.
Provides a detailed investigation of the IAF adaptation Introduces a novel means of analysis to interpret the IAF adaptation Addresses an important issue in the socio-technological change management area Explores the future role of ERP systems in triggering organisational change Suggests future trends and research Includes supplementary material: sn.pub/extras
Autor*in
Hany Elbardan
Themen in »Enterprise Resource Planning, Corporate Governance and Internal Auditing«
Internal Audit Function Institutional theory Enterprise Resource Planning System IAF adaptation Egypt Compliance Internal control Information systems Socio-technological Change Management