Enterprise Resource Planning, Corporate Governance and Internal Auditing : An Institutional Perspective

Elbardan, Hany/ Kholeif, Ahmed O.

Springer International Publishing AG（2018/05発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 437 p.
• 言語 ENG
• 商品コード 9783319855394
• DDC分類 657

Full Description

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. 

Contents

Chapter 1: Introduction.-Chapter 2: The Enterprise Resource Planning System as a change motive for the Internal Audity Function.- Chapter 3: Institutional Framework for the Study.- Chapter Four: Research Methodology.- Chapter 5: Findings from the Individual Case Studies.- Chapter 6: Cross-Case Analysis and Discussion.-Chapter 7: Conclusion.