Enterprise Resource Planning Systems Introduction and Internal Auditing Legitimacy: An Institutional Analysis
Elbardan, H. Ali, M. Ghoneim, Ahmad
Elbardan, H.
Ali, M.
Ghoneim, Ahmad
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2016
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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.
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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): 231-247.
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