Enterprise Resource Planning, Corporate Governance and Internal Auditing

An Institutional Perspective

Business & Finance, Accounting, Financial
Cover of the book Enterprise Resource Planning, Corporate Governance and Internal Auditing by Ahmed O. Kholeif, Hany Elbardan, Springer International Publishing
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Author: Ahmed O. Kholeif, Hany Elbardan ISBN: 9783319549903
Publisher: Springer International Publishing Publication: July 6, 2017
Imprint: Palgrave Macmillan Language: English
Author: Ahmed O. Kholeif, Hany Elbardan
ISBN: 9783319549903
Publisher: Springer International Publishing
Publication: July 6, 2017
Imprint: Palgrave Macmillan
Language: English

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. 

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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. 

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