Enterprise Resource Planning, Corporate Governance and Internal Auditing (eBook)
XV, 437 Seiten
Springer International Publishing (Verlag)
9783319549903 (ISBN)
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.
Hany Elbardan, PhD, is an Assistant Professor of Accounting at the College of Business Administration at the American University of the Middle East (AUM), Kuwait, and a lecturer at the Faculty of Commerce at Alexandria University, Egypt. Dr. Elbardan's research interests lie in accounting and information systems, internal auditing and managerial accounting. He is also a member of the Journal of Organizational Studies and Innovation editorial board.
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.
Hany Elbardan, PhD, is an Assistant Professor of Accounting at the College of Business Administration at the American University of the Middle East (AUM), Kuwait, and a lecturer at the Faculty of Commerce at Alexandria University, Egypt. Dr. Elbardan’s research interests lie in accounting and information systems, internal auditing and managerial accounting. He is also a member of the Journal of Organizational Studies and Innovation editorial board. 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.
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.
| Erscheint lt. Verlag | 6.7.2017 |
|---|---|
| Zusatzinfo | XV, 437 p. 7 illus. |
| Verlagsort | Cham |
| Sprache | englisch |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management |
| Schlagworte | Compliance • Egypt • Enterprise Resource Planning System • IAF adaptation • information systems • Institutional Theory • Internal Audit Function • Internal Control • Socio-technological Change Management |
| ISBN-13 | 9783319549903 / 9783319549903 |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
| Haben Sie eine Frage zum Produkt? |
PDF (Wasserzeichen)DRM: Digitales Wasserzeichen
Dieses eBook enthält ein digitales Wasserzeichen und ist damit für Sie personalisiert. Bei einer missbräuchlichen Weitergabe des eBooks an Dritte ist eine Rückverfolgung an die Quelle möglich.
Dateiformat: PDF (Portable Document Format)
Mit einem festen Seitenlayout eignet sich die PDF besonders für Fachbücher mit Spalten, Tabellen und Abbildungen. Eine PDF kann auf fast allen Geräten angezeigt werden, ist aber für kleine Displays (Smartphone, eReader) nur eingeschränkt geeignet.
Systemvoraussetzungen:
PC/Mac: Mit einem PC oder Mac können Sie dieses eBook lesen. Sie benötigen dafür einen PDF-Viewer - z.B. den Adobe Reader oder Adobe Digital Editions.
eReader: Dieses eBook kann mit (fast) allen eBook-Readern gelesen werden. Mit dem amazon-Kindle ist es aber nicht kompatibel.
Smartphone/Tablet: Egal ob Apple oder Android, dieses eBook können Sie lesen. Sie benötigen dafür einen PDF-Viewer - z.B. die kostenlose Adobe Digital Editions-App.
Buying eBooks from abroad
For tax law reasons we can sell eBooks just within Germany and Switzerland. Regrettably we cannot fulfill eBook-orders from other countries.
aus dem Bereich
