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

Elbardan, Hany and Ali, Maged and Ghoneim, Ahmad (2016) 'Enterprise Resource Planning Systems Introduction and Internal Auditing Legitimacy: An Institutional Analysis.' Information Systems Management, 33 (3). 231 - 247. ISSN 1058-0530

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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.

Item Type: Article
Uncontrolled Keywords: Case study, content analysis, corporate governance, enterprise resource planning, institutional theory, internal auditing
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Social Sciences > Essex Business School
Depositing User: Elements
Date Deposited: 19 Feb 2018 14:05
Last Modified: 19 Feb 2018 14:05
URI: http://repository.essex.ac.uk/id/eprint/21457

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