{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,5,12]],"date-time":"2026-05-12T23:01:30Z","timestamp":1778626890815,"version":"3.51.4"},"reference-count":75,"publisher":"Emerald","issue":"1","license":[{"start":{"date-parts":[[2015,2,9]],"date-time":"2015-02-09T00:00:00Z","timestamp":1423440000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2015,2,9]]},"abstract":"\n Purpose<\/jats:title>\n \u2013 The purpose of this paper is to provide a conceptual framework that helps to investigate how the internal audit function (IAF) responds to both the introduction of the control logic of Enterprise Resource Planning (ERP) systems, and corporate governance\u2019s (CG) institutional pressures. Furthermore, the paper aims to articulate the concurrence between the external pressures of CG and internal control logic of ERP systems. <\/jats:p>\n <\/jats:sec>\n \n Design\/methodology\/approach<\/jats:title>\n \u2013 The paper presents a review of the normative literature pertaining to the increase in significance of CG in the light of the worldwide economic crisis. The paper highlights a literature gap related to the lack of studies focusing on the impact of ERP systems implementation on the IAF practices. <\/jats:p>\n <\/jats:sec>\n \n Findings<\/jats:title>\n \u2013 The authors articulate institutional theory to formulate a conceptual framework that explains the reciprocal interplay between the macro external governance pressures, micro internal institutional logics inscribed in the ERP systems and their effect on IAF practices and structure within organisations. <\/jats:p>\n <\/jats:sec>\n \n Research limitations\/implications<\/jats:title>\n \u2013 The paper is conceptual in nature and therefore the proposed framework will be subsequently validated using a qualitative research approach in future research. <\/jats:p>\n <\/jats:sec>\n \n Practical implications<\/jats:title>\n \u2013 The conceptual framework would offer the internal auditors some strategies for enabling adaptation to the different internal and external pressures. Also the paper provides a platform for research community to investigate the influence of CG and ERP systems implementation on IAF adaptation. <\/jats:p>\n <\/jats:sec>\n \n Originality\/value<\/jats:title>\n \u2013 The paper provides a clearer articulation of the various constructs that affect the IAF, which has gained great attention for assuring good CG.<\/jats:p>\n <\/jats:sec>","DOI":"10.1108\/jeim-10-2013-0074","type":"journal-article","created":{"date-parts":[[2015,1,15]],"date-time":"2015-01-15T04:52:08Z","timestamp":1421297528000},"page":"93-106","source":"Crossref","is-referenced-by-count":13,"title":["The dilemma of internal audit function adaptation"],"prefix":"10.1108","volume":"28","author":[{"given":"Hany","family":"Elbardan","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Maged","family":"Ali","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Ahmad","family":"Ghoneim","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"140","reference":[{"key":"key2020122603354287600_b1","doi-asserted-by":"crossref","unstructured":"Abdolmohammadi, M.\n and \n Boss, S.\n (2010), \u201cFactors associated with IT audits by the internal audit function\u201d, \n International Journal of Accounting Information Systems\n , Vol. 11 No. 3, pp. 140-151.","DOI":"10.1016\/j.accinf.2010.07.004"},{"key":"key2020122603354287600_b2","doi-asserted-by":"crossref","unstructured":"Allegrini, M.\n , \n D\u2019Onza, G.\n , \n Melville, R.\n , \n Paape, L.\n and \n Sarens, G.\n (2006), \u201cThe European literature review on internal auditing\u201d, \n Managerial Auditing Journal\n , Vol. 21 No. 8, pp. 845-853.","DOI":"10.1108\/02686900610703787"},{"key":"key2020122603354287600_b3","doi-asserted-by":"crossref","unstructured":"Aloini, D.\n , \n Dulmin, R.\n and \n Mininno, V.\n (2007), \u201cRisk management in ERP project introduction: review of the literature\u201d, \n Information & Management\n , Vol. 44 No. 6, pp. 547-567.","DOI":"10.1016\/j.im.2007.05.004"},{"key":"key2020122603354287600_b65","doi-asserted-by":"crossref","unstructured":"Arena, M.\n and \n Azzone, G.\n (2009), \u201cIdentifying organizational drivers of internal audit effectiveness\u201d, \n International Journal of Auditing\n , Vol. 13, pp. 43-60.","DOI":"10.1111\/j.1099-1123.2008.00392.x"},{"key":"key2020122603354287600_b4","doi-asserted-by":"crossref","unstructured":"Avgerou, C.\n (2000), \u201cIT and organisational change: an institutionalist perspective\u201d, \n Information Technology and People\n , Vol. 13 No. 4, pp. 234-262.","DOI":"10.1108\/09593840010359464"},{"key":"key2020122603354287600_b5","doi-asserted-by":"crossref","unstructured":"Avgerou, C.\n (2001), \u201cThe significance of context in information systems and organisational change\u201d, \n Information Systems Journal\n , Vol. 11, pp. 43-63.","DOI":"10.1046\/j.1365-2575.2001.00095.x"},{"key":"key2020122603354287600_b6","unstructured":"Bae, B.\n and \n Ashcroft, P.\n (2004), \u201cImplementation of ERP systems: accounting and auditing implications\u201d, \n Information Systems Control Journal\n , Vol. 5, pp. 1-6."},{"key":"key2020122603354287600_b7","unstructured":"Bailey, A.D.\n , \n Gramling, A.A.\n and \n Ramamoorti, S.\n (2003), \n Research Opportunities in Internal Auditing\n , The IIA Research Foundation, Altamonte Springs, FL."},{"key":"key2020122603354287600_b8","doi-asserted-by":"crossref","unstructured":"Barley, S.\n (1986), \u201cTechnology as an occasion for structuring: evidence from observations of CT scanners and the social order of radiology departments\u201d, \n Administrative Science Quarterly\n , Vol. 31 No. 1, pp. 78-108.","DOI":"10.2307\/2392767"},{"key":"key2020122603354287600_b9","doi-asserted-by":"crossref","unstructured":"Barley, S.\n (1990), \u201cThe alignment of technology and structure through roles and networks\u201d, \n Administrative Science Quarterly\n , Vol. 35 No. 1, pp. 61-103.","DOI":"10.2307\/2393551"},{"key":"key2020122603354287600_b10","doi-asserted-by":"crossref","unstructured":"Barrett, M.\n , \n Sahay, S.\n and \n Walsham, G.\n (2001), \u201cInformation technology and social transformation: GIS for forestry management in India\u201d, \n The Information Society\n , Vol. 17 No. 1, pp. 5-20.","DOI":"10.1080\/019722401750067397"},{"key":"key2020122603354287600_b11","doi-asserted-by":"crossref","unstructured":"Bierstaker, J.\n , \n Burnaby, P.\n and \n Thibodeau, J.\n (2001), \u201cThe impact of information technology on the audit process: an assessment of the state of the art and implications for the future\u201d, \n Managerial Auditing Journal\n , Vol. 16 No. 3, pp. 159-164.","DOI":"10.1108\/02686900110385489"},{"key":"key2020122603354287600_b69","doi-asserted-by":"crossref","unstructured":"Boudreau, M.-C.\n and \n Robey, D.\n (2005), \u201cEnacting integrated information technology: a human agency perspective\u201d, \n Organisation Science\n , Vol. 16 \n No.1, pp. 3-18.","DOI":"10.1287\/orsc.1040.0103"},{"key":"key2020122603354287600_b12","unstructured":"Boyle, D.M.\n , \n Wilkins, A.M.\n and \n Hermanson, D.R.\n (2012), \u201cCorporate governance: preparing for the expanding role of the internal audit function\u201d, \n Internal Auditing\n , Vol. 27 No. 2, pp. 13-18."},{"key":"key2020122603354287600_b13","doi-asserted-by":"crossref","unstructured":"Burnaby, P.\n and \n Hass, S.\n (2009), \u201cA summary of the global common body of knowledge 2006 (CBOK) study in internal auditing\u201d, \n Managerial Auditing Journal\n , Vol. 24 No. 9, pp. 813-834.","DOI":"10.1108\/02686900910994782"},{"key":"key2020122603354287600_b14","doi-asserted-by":"crossref","unstructured":"Caglio, A.\n (2003), \u201cEnterprise resource planning systems and accountants: towards hybridization?\u201d, \n European Accounting Review\n , Vol. 13 No. 1, pp. 123-153.","DOI":"10.1080\/0963818031000087853"},{"key":"key2020122603354287600_b15","doi-asserted-by":"crossref","unstructured":"Carcello, J.\n , \n Hermanson, D.\n and \n Raghunandan, K.\n (2005), \u201cChanges in internal auditing during the time of the major US accounting scandals\u201d, \n International Journal of Auditing\n , Vol. 9 No. 2, pp. 117-127.","DOI":"10.1111\/j.1099-1123.2005.00273.x"},{"key":"key2020122603354287600_b16","doi-asserted-by":"crossref","unstructured":"Chapman, C.\n and \n Kihn, L.\n (2009), \u201cInformation system integration, enabling control and performance\u201d, \n Accounting, Organizations and Society\n , Vol. 34 No. 2, pp. 151-169.","DOI":"10.1016\/j.aos.2008.07.003"},{"key":"key2020122603354287600_b17","doi-asserted-by":"crossref","unstructured":"Chen, J.\n (2009), \u201cAn exploratory study of alignment ERP implementation and organisational development activities in a newly established firm\u201d, \n Journal of Enterprise Information Management\n , Vol. 22 No. 3, pp. 298-316.","DOI":"10.1108\/17410390910949733"},{"key":"key2020122603354287600_b66","unstructured":"Ciborra, C.\n (2000)\n , \u201cFrom Control to Drift: The Dynamics of Corporate Information Infrastructure\n s\u201d, Oxford University Press, Oxford."},{"key":"key2020122603354287600_b18","unstructured":"Cohen, J.\n , \n Krishnamoorthy, G.\n and \n Wright, A.\n (2004), \u201cThe corporate governance mosaic and financial reporting quality\u201d, \n Journal of Accounting Literature\n , Vol. 23, pp. 87-152."},{"key":"key2020122603354287600_b101","unstructured":"Combined Code\n (2010), \u201cThe UK Corporate Governance Code\u201d, Financial Reporting Council, London."},{"key":"key2020122603354287600_b72","unstructured":"Davenport\n , \n T.H.\n (1998), \u201cPutting the enterprise into the enterprise system\u201d, \n Harvard Business Review\n , Vol. 76 No. 4, pp. 121-131."},{"key":"key2020122603354287600_b19","doi-asserted-by":"crossref","unstructured":"DiMaggio, P.\n (1997), \u201cCulture and cognition\u201d, \n Annual Review of Sociology\n , Vol. 23, pp. 263-287.","DOI":"10.1146\/annurev.soc.23.1.263"},{"key":"key2020122603354287600_b20","doi-asserted-by":"crossref","unstructured":"DiMaggio, P.J.\n and \n Powell, W.W.\n (1983), \u201cThe iron cage revisited: institutional isomorphism and collective rationality in organisational fields\u201d, \n American Sociological Review\n , Vol. 48 No. 2, pp. 113-123.","DOI":"10.2307\/2095101"},{"key":"key2020122603354287600_b21","doi-asserted-by":"crossref","unstructured":"Ebaid, I.E.\n (2011), \u201cInternal audit function: an exploratory study from Egyptian listed firms\u201d, \n International Journal of Law and Management\n , Vol. 53 No. 2, pp. 108-128.","DOI":"10.1108\/17542431111119397"},{"key":"key2020122603354287600_b22","unstructured":"Elbardan, H.\n and \n Ali, M.\n (2013), \u201cInternal auditing legitimacy and ERP systems implementation: an institutional case analysis of a multinational bank\u201d, British Accounting and Finance Association Annual Conference, Newcastle, 9-11 April."},{"key":"key2020122603354287600_b23","doi-asserted-by":"crossref","unstructured":"Elmes, M.\n , \n Strong, D.\n and \n Volkoff, O.\n (2005), \u201cPanoptic empowerment and reflective conformity in enterprise systems-enabled organisations\u201d, \n Information and Organisation\n , Vol. 15 No. 1, pp. 1-37.","DOI":"10.1016\/j.infoandorg.2004.12.001"},{"key":"key2020122603354287600_b24","unstructured":"Emerson, D.\n , \n Karim, K.\n and \n Rutledge, R.\n (2009), \u201cSOX and ERP adoption\u201d, \n Journal of Business & Economics Research\n , Vol. 7 No. 4, pp. 51-56."},{"key":"key2020122603354287600_b25","unstructured":"Eulerich, M.\n , \n Theis, J.\n , \n Velte, P.\n and \n Stiglbauer, M.\n (2013), \u201cSelf-perception of the internal audit function within the corporate governance system \u2013 empirical evidence for the European Union\u201d, \n Problems and Perspectives in Management\n , Vol. 11 No. 2, pp. 57-72."},{"key":"key2020122603354287600_b26","doi-asserted-by":"crossref","unstructured":"Goodrick, E.\n and \n Salancik, G.\n (1996), \u201cOrganisational discretion in responding to institutional practices: hospitals and cesarean births\u201d, \n Administrative Science Quarterly\n , Vol. 41 No. 1, pp. 1-28.","DOI":"10.2307\/2393984"},{"key":"key2020122603354287600_b27","doi-asserted-by":"crossref","unstructured":"Goodwin, J.\n and \n Yeo, T.\n (2001), \u201cTwo factors affecting internal audit independence and objectivity: evidence from Singapore\u201d, \n International Journal of Auditing\n , Vol. 5 No. 2, pp. 107-125.","DOI":"10.1111\/j.1099-1123.2001.00329.x"},{"key":"key2020122603354287600_b28","doi-asserted-by":"crossref","unstructured":"Gosain, S.\n (2004), \u201cEnterprise information systems as objects and carriers of institutional forces: the new iron cage?\u201d, \n Journal of the Association for Information Systems\n , Vol. 5 No. 4, pp. 151-182.","DOI":"10.17705\/1jais.00049"},{"key":"key2020122603354287600_b29","doi-asserted-by":"crossref","unstructured":"Grabski, S.V.\n , \n Leech, S.A.\n and \n Schmidt, P.J.\n (2011), \u201cA review of ERP research: a future agenda for accounting information systems\u201d, \n Journal of Information Systems\n , Vol. 25 No. 1, pp. 37-78.","DOI":"10.2308\/jis.2011.25.1.37"},{"key":"key2020122603354287600_b30","unstructured":"Gramling, A.A.\n , \n Maletta, M.J.\n , \n Schneider, A.\n and \n Church, B.K.\n (2005), \u201cThe role of the internal audit function in corporate governance: a synthesis of the extant internal auditing literature and directions for future research\u201d, \n Journal of Accounting Literature\n , Vol. 23, pp. 194-244."},{"key":"key2020122603354287600_b31","unstructured":"Haggerty, N.\n and \n Golden, B.\n (2002), \u201cTheorizing technological adaptation as a trigger for institutional change\u201d, ICIS proceedings, pp. 1-22."},{"key":"key2020122603354287600_b67","doi-asserted-by":"crossref","unstructured":"Hanseth, O.\n , \n Ciborra, C.U.\n , and \n Braa, K.\n (2001), \u201cThe control devolution: ERP and the side effects of globalization\u201d, \n The Data Base for Advances in Information Systems\n , Vol. 32 No. 4, pp. 34-46.","DOI":"10.1145\/506139.506144"},{"key":"key2020122603354287600_b32","unstructured":"Hunton, J.\n , \n Wright, A.\n and \n Wright, S.\n (2001), \u201cBusiness and audit risks associated with ERP systems: knowledge differences between information systems audit specialists and financial auditors\u201d, 4th European Conference on Accounting Information Systems (ECAIS), Athens, May."},{"key":"key2020122603354287600_b33","unstructured":"International Federation of Accountants (IFAC)\n (2006), \u201cInternal controls \u2013 a review of current developments\u201d, information paper, Professional Accountants in Business Committee, New York, NY, available at: www.ifac.org (accessed May 2012)."},{"key":"key2020122603354287600_b34","doi-asserted-by":"crossref","unstructured":"Kallinikos, J.\n (2004), \u201cDeconstructing information packages: organizational and behavioural implications of ERP systems\u201d, \n Information Technology & People\n , Vol. 17 No. 1, pp. 8-30.","DOI":"10.1108\/09593840410522152"},{"key":"key2020122603354287600_b35","doi-asserted-by":"crossref","unstructured":"Kanellou, A.\n and \n Spathis, C.\n (2013), \u201cAccounting benefits and satisfaction in an ERP environment\u201d, \n International Journal of Accounting Information Systems\n , Vol. 14 No. 3, pp. 209-234, available at: http:\/\/dx.doi.org\/10.1016\/j.accinf.2012.12.002","DOI":"10.1016\/j.accinf.2012.12.002"},{"key":"key2020122603354287600_b59","unstructured":"Lightle, S.\n and \n Vallario, C.\n (2003), \u201cSegregation of duties in ERP\u201d,\n Internal Auditor\n , Vol. 29 No. October, pp. 27-29."},{"key":"key2020122603354287600_b36","doi-asserted-by":"crossref","unstructured":"Madani, H.\n (2009), \u201cThe role of internal auditors in ERP-based organisations\u201d, \n Journal of Accounting & Organisational Change\n , Vol. 5 No. 4, pp. 514-526.","DOI":"10.1108\/18325910910994702"},{"key":"key2020122603354287600_b73","unstructured":"Markus, M.L.\n and \n Tanis, C.\n (2000). \u201cThe enterprise system experience \u2013 from adoption to success\u2019, in \n Zmud, R.W.\n (Ed.), \n Framing the Domains of IT Research: Glimpsing the Future Through the Past\n , Pinnaflex Educational Resources, Cincinnati, OH, pp. 173-207."},{"key":"key2020122603354287600_b60","doi-asserted-by":"crossref","unstructured":"Mignerat, M.\n and \n Rivard, S.\n (2009), \u201cPositioning the institutional perspective in information systems research\u201d, \n Journal of Information Technology\n , Vol. 24, pp. 369-391.","DOI":"10.1057\/jit.2009.13"},{"key":"key2020122603354287600_b37","doi-asserted-by":"crossref","unstructured":"Munro, L.\n and \n Stewart, J.\n (2010), \u201cExternal auditors\u2019 reliance on internal audit: the impact of sourcing arrangements and consulting activities\u201d, \n Accounting and Finance\n , Vol. 50 No. 2, pp. 371-387.","DOI":"10.1111\/j.1467-629X.2009.00322.x"},{"key":"key2020122603354287600_b38","doi-asserted-by":"crossref","unstructured":"Nagy, A.L.\n and \n Cenker, W.J.\n (2002), \u201cAn assessment of the newly defined internal audit function\u201d, \n Managerial Auditing Journal\n , Vol. 17 No. 3, pp. 130-137.","DOI":"10.1108\/02686900210419912"},{"key":"key2020122603354287600_b68","doi-asserted-by":"crossref","unstructured":"Newell, S.\n , \n Huang, J.\n , \n Galliers, R.\n and \n Pan, S.\n (2003), \u201cImplementing enterprise resource planning and knowledge management systems in tandem: fostering efficiency and innovation complementarity\u201d, \n Information and Organization\n , Vol. 13, pp. 25-52.","DOI":"10.1016\/S1471-7727(02)00007-6"},{"key":"key2020122603354287600_b39","doi-asserted-by":"crossref","unstructured":"O\u2019Leary, D.\n (2000), \n Enterprise Resource Planning Systems: Systems, Life Cycle, Electronic Commerce, and Risk\n , Cambridge University Press \n New York, NY.","DOI":"10.1017\/CBO9780511805936"},{"key":"key2020122603354287600_b40","doi-asserted-by":"crossref","unstructured":"Oliver, C.\n (1991), \u201cStrategic responses to institutional processes\u201d, \n Academy of Management Review\n , Vol. 16 No. 1, pp. 145-179.","DOI":"10.5465\/amr.1991.4279002"},{"key":"key2020122603354287600_b42","doi-asserted-by":"crossref","unstructured":"Orlikowski, W.J.\n (1991), \u201cIntegrated information environment or matrix of control? The contradictory implications of information technology\u201d, \n Accounting, Management & Information Technology\n , Vol. 1 No. 1, pp. 9-42.","DOI":"10.1016\/0959-8022(91)90011-3"},{"key":"key2020122603354287600_b43","doi-asserted-by":"crossref","unstructured":"Orlikowski, W.J.\n (1992), \u201cThe duality of technology: rethinking the concept of technology in organisations\u201d, \n Organisation Science\n , Vol. 3 No. 3, pp. 398-427.","DOI":"10.1287\/orsc.3.3.398"},{"key":"key2020122603354287600_b41","doi-asserted-by":"crossref","unstructured":"Orlikowski, W.J.\n and \n Barley, S.R.\n (2001), \u201cTechnology and institutions: what can research on information technology and research on organizations learn from each other?\u201d, \n MIS Quarterly\n , Vol. 25 No. 2, pp. 145-165.","DOI":"10.2307\/3250927"},{"key":"key2020122603354287600_b44","doi-asserted-by":"crossref","unstructured":"Paape, L.\n , \n Scheffe\n and \n Snoep, P.\n (2003), \u201cThe relationship between the internal audit function and corporate governance in the EU \u2013 a survey\u201d, \n International Journal of Auditing\n , Vol. 7 No. 3, pp. 247-262.","DOI":"10.1046\/j.1099-1123.2003.00073.x"},{"key":"key2020122603354287600_b45","doi-asserted-by":"crossref","unstructured":"Petter, S.\n \n \n DeLone, W.\n and \n McLean, E.\n (2008), \u201cMeasuring information systems success: models, dimensions, measures, and interrelationships\u201d, \n European Journal of Information Systems\n , Vol. 17 No. 3, pp. 236-263.","DOI":"10.1057\/ejis.2008.15"},{"key":"key2020122603354287600_b71","doi-asserted-by":"crossref","unstructured":"Pollock, N.\n and \n Cornford, J.\n (2004), \u201cERP systems and the university as a \u201cunique\u201d organisation\u201d, \n Information Technology & People\n , Vol. 17 No. 1, pp. 31-52.","DOI":"10.1108\/09593840410522161"},{"key":"key2020122603354287600_b46","doi-asserted-by":"crossref","unstructured":"Powell, W.\n and \n DiMaggio, P.\n (1991), \n The New Institutionalism in Organizational Analysis\n , University of Chicago Press, Chicago, IL.","DOI":"10.7208\/chicago\/9780226185941.001.0001"},{"key":"key2020122603354287600_b47","doi-asserted-by":"crossref","unstructured":"Power, M.K.\n (2003), \u201cAuditing and the production of legitimacy\u201d, \n Accounting, Organisations and Society\n , Vol. 28 No. 4, pp. 379-394.","DOI":"10.1016\/S0361-3682(01)00047-2"},{"key":"key2020122603354287600_b48","unstructured":"Radu, M.\n (2012), \u201cCorporate governance, internal audit and environmental audit - the performance tools in Romanian companies\u201d, \n Accounting and Management Information Systems\n , Vol. 11 No. 1, pp. 112-130."},{"key":"key2020122603354287600_b49","doi-asserted-by":"crossref","unstructured":"Robey, D.\n , \n Ross, J.\n and \n Boudreau, M.\n (2002), \u201cLearning to implement enterprise systems: an exploratory study of the dialectics of change\u201d, \n Journal of Management Information Systems\n , Vol. 19 No. l, pp. 17-46.","DOI":"10.1080\/07421222.2002.11045713"},{"key":"key2020122603354287600_b50","doi-asserted-by":"crossref","unstructured":"Robson, K.\n , \n Humphrey, C.\n , \n Khalifa, R.\n and \n Jones, J.\n (2007), \u201cTransforming audit technologies: business risk audit methodologies and the audit field\u201d, \n Accounting, Organisations and Society\n , Vol. 32 No. 4, pp. 409-438.","DOI":"10.1016\/j.aos.2006.09.002"},{"key":"key2020122603354287600_b51","unstructured":"Saharia, A.\n , \n Koch, B.\n and \n Tucker, R.\n (2008), \u201cERP systems and internal audit\u201d, \n Issues in Information Systems\n , Vol. IX, No. 2, pp. 578-586."},{"key":"key2020122603354287600_b102","unstructured":"Sarbanes-Oxley Act\n (2002), \u201cPublic Law 107\u2013204, 107th Cong.\u201d, 2nd, GPO, Washington, DC."},{"key":"key2020122603354287600_b52","doi-asserted-by":"crossref","unstructured":"Scott, J.\n and \n Vessey, I.\n (2002), \u201cManaging risks in enterprise systems implementations\u201d, \n Communications of the ACM\n , Vol. 45 No. 4, pp. 74-81.","DOI":"10.1145\/505248.505249"},{"key":"key2020122603354287600_b61","unstructured":"Scott, W.\n (2008), \n Institutions and Organizations: Ideas and Interests\n , 3rd ed., Sage Publications Inc., Thousand Oaks, CA."},{"key":"key2020122603354287600_b53","unstructured":"Scott, W.R.\n (1995), \n Institutions and Organisations: Foundations for Organisational Science\n , Sage, London."},{"key":"key2020122603354287600_b54","doi-asserted-by":"crossref","unstructured":"Sia, S.\n , \n Tang, M.\n , \n Soh, C.\n and \n Boh, W.\n (2002), \u201cEnterprise resource planning (ERP) systems as a technology of power: empowerment or panoptic control?\u201d, \n The Data Base for Advances in Information Systems\n , Vol. 33 No. 1, pp. 23-37.","DOI":"10.1145\/504350.504356"},{"key":"key2020122603354287600_b62","doi-asserted-by":"crossref","unstructured":"Soh, C.\n and \n Sia, S.K.\n (2004), \u201cAn institutional perspective on sources of ERP package-organization misalignment\u201d, \n Journal of Strategic Information System\n , Vol. 13, pp. 375-397.","DOI":"10.1016\/j.jsis.2004.11.001"},{"key":"key2020122603354287600_b63","doi-asserted-by":"crossref","unstructured":"Soh, C.\n , \n Kien, S.S.\n and \n Tay-Yap, J.\n (2000), \u201cCultural fits and misfits: is ERP a universal solution?\u201d, \n Communications of the ACM\n , Vol. 43 No. 4, pp. 47-51.","DOI":"10.1145\/332051.332070"},{"key":"key2020122603354287600_b64","doi-asserted-by":"crossref","unstructured":"Soh, C.\n , \n Sia, S.K.\n , \n Boh, W.F.\n and \n Tang, M.\n (2003), \u201cMisalignments in ERP implementation: a dialectic perspective\u201d, \n International Journal of Human Computer\n , Vol. 16 No. 1, pp. 81-100.","DOI":"10.1207\/S15327590IJHC1601_6"},{"key":"key2020122603354287600_b55","doi-asserted-by":"crossref","unstructured":"Spathis, C.\n and \n Constantinides, S.\n (2004), \u201cEnterprise resource planning systems\u2019 impact on accounting processes\u201d, \n Business Process Management Journal\n , Vol. 10 No. 2, pp. 234-247.","DOI":"10.1108\/14637150410530280"},{"key":"key2020122603354287600_b56","doi-asserted-by":"crossref","unstructured":"Spira, L.F.\n and \n Page, M.\n (2003), \u201cRisk management: the reinvention of internal control and the changing role of internal audit\u201d, \n Accounting, Auditing and Accountability Journal\n , Vol. 16 No. 4, pp. 640-661.","DOI":"10.1108\/09513570310492335"},{"key":"key2020122603354287600_b70","doi-asserted-by":"crossref","unstructured":"Wagner, E.L.\n and \n Newell, S.\n (2004), \u201cBest for whom? The tension between best practice ERP packages and diverse epistemic cultures in a university context\u201d, \n Journal of Strategic Information Systems\n , Vol. 13 No. 4, pp. 305-328.","DOI":"10.1016\/j.jsis.2004.11.002"},{"key":"key2020122603354287600_b57","doi-asserted-by":"crossref","unstructured":"Wright, S.\n and \n Wright, A.\n (2002), \u201cInformation system assurance for enterprise resource planning systems: unique risk considerations\u201d, \n Journal of Information Systems\n , Vol. 16 No. 1, pp. 99-113.","DOI":"10.2308\/jis.2002.16.s-1.99"},{"key":"key2020122603354287600_b58","unstructured":"Yoo, Y.\n , \n Lyytinen, K.\n and \n Berente, N.\n (2007), \u201cAn institutional analysis of pluralistic responses to enterprise system implementations\u201d, Twenty Eighth International Conference on Information Systems, \n Association for Informantion, Montreal\n , pp. 1-19."}],"container-title":["Journal of Enterprise Information Management"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/JEIM-10-2013-0074","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/JEIM-10-2013-0074\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/JEIM-10-2013-0074\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,24]],"date-time":"2025-07-24T22:32:11Z","timestamp":1753396331000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/jeim\/article\/28\/1\/93-106\/200444"}},"subtitle":["The impact of ERP and corporate governance pressures"],"short-title":[],"issued":{"date-parts":[[2015,2,9]]},"references-count":75,"journal-issue":{"issue":"1","published-print":{"date-parts":[[2015,2,9]]}},"alternative-id":["10.1108\/JEIM-10-2013-0074"],"URL":"https:\/\/doi.org\/10.1108\/jeim-10-2013-0074","relation":{},"ISSN":["1741-0398"],"issn-type":[{"value":"1741-0398","type":"print"}],"subject":[],"published":{"date-parts":[[2015,2,9]]}}}