Information Technology Internal Control Items for the Post-Implementation Phase of Enterprise Resource Planning Systems

2019 ◽  
Vol 34 (3) ◽  
pp. 159-197
Author(s):  
Hsing-Jung Li ◽  
She-I Chang ◽  
Tawei Wang ◽  
Li-Min Chang
Keyword(s):  
Information Technology ◽  
Enterprise Resource Planning ◽  
Internal Control ◽  
Resource Planning ◽  
Internal Controls ◽  
Implementation Phase ◽  
Erp System ◽  
Enterprise Resource Planning Systems ◽  
General Guidance ◽  
Initial List

ABSTRACT Our understanding of relevant internal controls at the post-implementation phase remains limited in spite of general guidance from professional frameworks or standards. In this study, based on the COBIT 5 framework, we reviewed 56 studies from relevant academic journals from 1998 to 2014 to form an initial list of information technology (IT) internal control items for the post-implementation phase of enterprise resource planning (ERP) systems. An expert survey was conducted to validate the list, and 45 control items were ranked using the Delphi method. The proposed items may assist companies and auditors in focusing on essential internal control issues during the ERP system post-implementation phase.

Enterprise Resource Planning Systems

2010 ◽  
pp. 105-114
Author(s):  
Alok Mishra
Keyword(s):  
Information Technology ◽  
Competitive Advantage ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Erp Systems ◽  
Planning Systems ◽  
Erp System ◽  
Sustained Competitive Advantage ◽  
Enterprise Resource Planning Systems ◽  
The World

In the age of globalization, organizations all over the world are giving more significance to strategy and planning to get an edge in the competition. This chapter discusses the Enterprise Resurce Planning (ERP) systems effects and strategic perspectives in organizations. These are significant how information technology and ERP together facilitate in aligning the business in such a way so that it should lead to excellent productivity. It further explores in what ways effects of ERP system in organizations can provide sustained competitive advantage.

Enterprise Resource Planning Systems

2011 ◽  
pp. 1318-1326
Author(s):  
Alok Mishra
Keyword(s):  
Information Technology ◽  
Competitive Advantage ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Erp Systems ◽  
Planning Systems ◽  
Erp System ◽  
Sustained Competitive Advantage ◽  
Enterprise Resource Planning Systems ◽  
The World

In the age of globalization, organizations all over the world are giving more significance to strategy and planning to get an edge in the competition. This chapter discusses the Enterprise Resurce Planning (ERP) systems effects and strategic perspectives in organizations. These are significant how information technology and ERP together facilitate in aligning the business in such a way so that it should lead to excellent productivity. It further explores in what ways effects of ERP system in organizations can provide sustained competitive advantage.

Sarbanes-Oxley Compliance, Internal Control, and ERP Systems

2011 ◽  
pp. 208-226
Author(s):  
Pall Rikhardsson ◽  
Peter Best ◽  
Claus Juhl-Christensen
Keyword(s):  
Enterprise Resource Planning ◽  
Internal Control ◽  
Academic Research ◽  
Resource Planning ◽  
Internal Controls ◽  
Erp Systems ◽  
Erp System ◽  
Sarbanes Oxley ◽  
Internal Control System ◽  
The World

The effort to comply with the Sarbanes-Oxley Act (SOX) has focused management attention in companies all over the world on the importance of assessing, developing, and maintaining an effective and efficient internal control system. Enterprise resource planning (ERP) systems are a crucial factor in developing such a system. Despite the attention this has attracted in practice, little academic research has focused on this area. This chapter addresses the question: How are ERP systems implicated in Sarbanes-Oxley compliance? It aims to show how SOX requirements regarding assessment and improvement of internal controls are related to the functionalities of an ERP system both in local and global implementations. It examines a solution (mySAP ERP) offered by one specific vendor (SAP) and what functionalities are relevant to global SOX compliance. Based on this, the chapter discusses likely developments regarding compliance functionalities in future releases of ERP systems.

Enterprise Resource Planning Systems

2009 ◽  
pp. 57-66 ◽  
Author(s):  
Alok Mishra
Keyword(s):  
Information Technology ◽  
Competitive Advantage ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Erp Systems ◽  
Planning Systems ◽  
Erp System ◽  
Sustained Competitive Advantage ◽  
Enterprise Resource Planning Systems ◽  
The World

In the age of globalization, organizations all over the world are giving more significance to strategy and planning to get an edge in the competition. This chapter discusses the Enterprise Resurce Planning (ERP) systems effects and strategic perspectives in organizations. These are significant how information technology and ERP together facilitate in aligning the business in such a way so that it should lead to excellent productivity. It further explores in what ways effects of ERP system in organizations can provide sustained competitive advantage.

ERP in the Classroom: Three SAP Exercises Focused on Internal Controls

2017 ◽  
Vol 14 (1) ◽  
pp. 77-83 ◽  
Author(s):  
Reza Barkhi ◽  
Stephen Kozlowski
Keyword(s):  
Information Technology ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Internal Controls ◽  
Erp System ◽  
Functional Aspects ◽  
Hands On ◽  
Erp Software ◽  
It Audit

ABSTRACT Three short exercises are presented that introduce certain functional aspects of Enterprise Resource Planning (ERP) software. The objective is to provide students with an introduction to the functionality that is incorporated in a typical ERP software solution that supports an evaluation of internal controls and segregation of duties as part of the Information Technology Audit (IT Audit) function. We have developed three hands-on step-by-step exercises using a widely implemented ERP system (i.e., SAP) and provide access to SAP on the cloud so that students can learn how to verify internal controls embedded in the system and identify control weaknesses such as a lack of segregation of duties.

Evaluating the Usability Maturity of Enterprise Resource Planning Systems

2020 ◽  
pp. 171-199
Author(s):  
Kelvin Kabeti Omieno
Keyword(s):  
Software Quality ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
User Performance ◽  
Erp Systems ◽  
Quality Model ◽  
Quality Models ◽  
Erp System ◽  
Enterprise Resource Planning Systems ◽  
Software Quality Models

The enterprise resource planning (ERP) system is a complex and comprehensive software that integrates various enterprise functions and resources. Although ERP systems have been depicted as a solution in many organizations, there are many negative reports on ERP success, benefits, and effect on user performance. Previous research noted that there is a lack of knowledge and awareness of ERP systems and their overall value to ERP organizations. ERP systems have been widely studied during the past decade; yet they often fail to deliver the intended benefits originally expected. One notable reason for their failures is the lack of understanding in user requirements. There are many studies conducted to propose software quality models with their quality characteristics. However, there is currently no dedicated software quality model that can describe usability maturity and involve new features of ERP systems. This chapter proposes a framework for evaluating the usability maturity as a quality attribute of ERP systems.

Federated Enterprise Resource Planning Systems

2007 ◽  
pp. 290-305 ◽  
Author(s):  
N. Brehm ◽  
D. Lübke ◽  
J. Gómez
Keyword(s):  
Web Services ◽  
Enterprise Resource Planning ◽  
System Development ◽  
Resource Planning ◽  
Erp Systems ◽  
Erp System ◽  
Business Applications ◽  
Enterprise Resource Planning Systems ◽  
Software Product ◽  
Standard Software

Enterprise resource planning (ERP) systems consist of many software components, which provide specific functionality. As ERP systems become more complex, the financial expenditures that are associated with the application of such systems dramatically increase. Furthermore, ERP system development of nowadays is product-oriented and coordinated by only one instance at any one time. Consequently, each product has a separate data model, which is the basis for the integration of various types of business applications. Based on this fact, the selection of the covered functional enterprise sectors as well as the implemented functions is controlled by the respective vendor, too. Thus, enhancements and modifications of the standard software product are incumbent upon the software vendors. A cross-vendor standardization of data models for ERP systems and the establishment of unified architectural model, however, would change this situation. The new idea is to develop a novel ERP system architecture, which facilitates an overall reusability of individual business components (BC) through a shared and non-monolithic architecture based on Web services. The presented approach uses Web services to wrap up ERP components that are provided within a distributed system, which appears as an ERP community and serves as a vendor-independent platform.

An Extended Framework for ERP Post-Implementation Success Assessment

2014 ◽  
Vol 27 (4) ◽  
pp. 45-65 ◽  
Author(s):  
Ali Zare ◽  
Ahad Zare Ravasan
Keyword(s):  
Enterprise Resource Planning ◽  
Information Quality ◽  
Resource Planning ◽  
Organizational Impact ◽  
System Quality ◽  
Implementation Success ◽  
Erp System ◽  
Proposed Model ◽  
Enterprise Resource Planning Systems ◽  
Implementation Stage

Implementing enterprise resource planning systems is a sophisticated, lengthy and costly process which tends to face serious failure. Thus, it is essential to perform the success assessment at the post-implementation stage of an ERP project to evaluate how much the system has succeeded in achieving its predetermined objectives. This paper proposes a practical and extended framework for assessing a firm's ERP post-implementation success. The factors contributing to the post-implementation success assessment have been adapted from the original model of Ifinedo et al. (2010) encompasses service quality, system quality, information quality, individual impact, workgroup impact, and organizational impact surrogates. Also, a new surrogate of inter-organizational impact proposed in this research. Using this model, the firm's ERP system success can be determined and the required improvement projects can be proposed to promote the success level. The proposed model is then applied to a real international company in the field of manufacturing and supplying turbines to measure the firm's ERP post-implementation success. Finally, the results of the assessment are discussed.

User perceptions towards an ERP system

2015 ◽  
Vol 28 (2) ◽  
pp. 243-259 ◽  
Author(s):  
Sue Abdinnour ◽  
Khawaja Saeed
Keyword(s):  
Enterprise Resource Planning ◽  
Repeated Measures ◽  
Implementation Process ◽  
Resource Planning ◽  
Future Research ◽  
Theoretical Understanding ◽  
Content Type ◽  
Implementation Phase ◽  
Erp System ◽  
Aircraft Manufacturing

Purpose – The purpose of this paper is to explore how key users’ perceptions (capability, value, timing, and acceptance) toward an Enterprise Resource Planning (ERP) system change from the pre-implementation to the post-implementation phase. The paper also examines how this change differs with varying levels of user involvement in the implementation process and users’ positions in the company. Design/methodology/approach – The authors survey the employees of a major aircraft manufacturing company in the Midwest and analyze the data using repeated measures ANOVA. The authors use time as a within-subject independent variable, and involvement/position at the company as between-subject independent variables. Findings – The results reveal a significant drop in users’ perceptions regarding the capability, value, and implementation timing of the ERP system. However, the perception of acceptance did not change significantly. Furthermore, there were more significant interactions of users’ perceptions with employee position than employee involvement in the implementation process. Research limitations/implications – The study offers a better theoretical understanding of how users’ perceptions regarding an ERP system evolve over time. The use of one company is a limitation of the study, so future research can focus on extending the study in different sectors. Practical implications – Management can design interventions to minimize users’ negative perceptions about the ERP system and increase usage in the post-implementation phase. For example, management can design training customized toward users’ positions in the company. Originality/value – Post-implementation research in the ERP field is rare. Conducting a survey of users’ perceptions allows the authors to take an in-depth look at attitudes toward an ERP system.

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