Overview
- 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
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Table of contents (11 chapters)
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Front Matter
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Back Matter
Keywords
About this book
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.
Authors and Affiliations
About the authors
Ahmed Othman Rashwan Kholeif is Professor of Accounting at the Faculty of Commerce, Alexandria University, Egypt, and a Reader of Accounting at the Edge Hill University Business School, UK. He obtained his PhD in management accounting from the University of Essex, UK. Professor Kholeif is also a Senior Fellow of the Higher Education Academy, a member of British Accounting and Finance Association and a member of Management Control Association.
Bibliographic Information
Book Title: Enterprise Resource Planning, Corporate Governance and Internal Auditing
Book Subtitle: An Institutional Perspective
Authors: Hany Elbardan, Ahmed O. Kholeif
DOI: https://doi.org/10.1007/978-3-319-54990-3
Publisher: Palgrave Macmillan Cham
eBook Packages: Economics and Finance, Economics and Finance (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s) 2017
Hardcover ISBN: 978-3-319-54989-7Published: 26 July 2017
Softcover ISBN: 978-3-319-85539-4Published: 13 May 2018
eBook ISBN: 978-3-319-54990-3Published: 06 July 2017
Edition Number: 1
Number of Pages: XV, 437
Number of Illustrations: 7 b/w illustrations
Topics: Financial Accounting