Sarkis and Gunasekaran, 2003). Furthermore,ERP implementation failures can bring
about calamities for companies (Tsai et al., 2006). Therefore, ERP implementation is a
highly important management issue in the ERP literature.
Previous studies focus mostly on ERP system selection and successful ERP
implementation issues (e.g. Al-Mashari et al., 2006; Wei et al., 2005). Al-Mashari et al.
(2006) state that the main factors for successful ERP implementation include the
following: information system management, Business Process Reengineering (BPR),
project management and change management. Wei et al. (2005) argues that a successful
ERP project involves managing business process change, selecting an ERP software
system and a cooperative vendor, implementing this system and examining the
practicality of the new system. 本文来自辣.文'论,文·网原文请找腾讯752018766
Many researchers explore the critical success factors for ERP or IT project
implementation (e.g. Bradford and Florin, 2003; Hong and Kim, 2002; Karlsen et al.,
2006). Sharma et al. (2006) state successful first time implementation of ERP requires a
structured methodology that is strategy-, people- and process-based. Hong and Kim
(2002) find that organisational fit of ERP significantly affects ERP implementation
success. Karlsen et al. (2006) present the five most critical success factors for IT projects
as: top management support, end-user involvement, a clear project goal, good
communication and feedback from involved parties and clear responsibilities.
While academics place a lot of attention on ERP system selection and successful ERP
implementation, they place too little emphasis on internal control under an ERP
environment. Internal control is important to management. It enables companies to
operate effectively and provides more reliable financial information to investors. This is
especially so when corporations implement IT, which changes the whole business
environment and forces corporations to face different operation risks. Under the new
IT environment, the investigation of key factors for designing and executing effective
internal control is an important issue for management. However, prior studies neglect
this issue. Hence, this study intends to fill the void.
2.2 Internal control and IT
企业薪酬管理现状分析+问题对策 A 1992 report by the Committee of Spon soring Organization (COSO) of the Treadway
Commission defines internal control as:
“Internal control is a process, which is affected by an entity’s board of
directors, management and other personnel, in order to reasonably assure
achievement of the following objectives: effectiveness and efficiency of
operations, reliability of financial reporting, compliance with applicable laws
and regulations.”
Having accurate, reliable and timely financial reports is crucial for any business
organisation. Therefore, in order to ensure that, enterprises have to maintain an effective
internal control system to survive in a competitive environment (Bailey et al., 1985;
Changchit et al., 2001).
Prior research built several expert systems to assist auditors in evaluating internal
control systems (e.g. Bailey et al., 1985; Brown and Phillips, 1991). However, currently,
no literature provides systems that can help managers evaluate internal control systems of
their enterprises (Changchit et al., 2001). Changchit et al. (2001) argue that these types of
systems can help maintain an effective internal control system thus building an expert
system necessary for any company.
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