An Implementation of a Process-Oriented Cross-System Compliance Monitoring Approach in a SAP ERP and BI Environment

Compliance to regulatory demands has become a crucial matter for organizations. Non-observancemay lead to far-reaching consequences, e.g. damage to reputation, decline of credit rating or marketvalue, fraud and fines. The success of compliance management correlates with the frequency ofmonitoring and reporting and is affected by complex and often time-consuming manual validationtasks. To address this problem, organizations implement corresponding IT solutions. However, theoften heterogeneous system landscapes, the different information sources and their integrationrepresent major challenges.This paper presents an implementation of a novel process-oriented and cross-system compliancemonitoring approach. The approach is based on a model which provides for the annotation ofbusiness processes with internal controls, critical permissions and roles as well as an architecturewhich provides for the automatic detection, timely communication and deep analysis of controlexceptions. It solely relies on established standards (i.e. XACML, BPMN, COSO and SWRL) andexisting technologies. The implementation has been deployed in a productive SAP ERP and BIenvironment. It automatically converts access control data from the proprietary SAP model andpublishes control exceptions to the BI system. The effects and causes of these control exception can beappropriately analyzed using BI queries and reports

Beiträge zu Business Intelligence und IT-Compliance

[no abstract

Beiträge zum IT-Compliance Management

[no abstract

Semantic discovery and reuse of business process patterns

Patterns currently play an important role in modern information systems (IS) development and their use has mainly been restricted to the design and implementation phases of the development lifecycle. Given the increasing significance of business modelling in IS development, patterns have the potential of providing a viable solution for promoting reusability of recurrent generalized models in the very early stages of development. As a statement of research-in-progress this paper focuses on business process patterns and proposes an initial methodological framework for the discovery and reuse of business process patterns within the IS development lifecycle. The framework borrows ideas from the domain engineering literature and proposes the use of semantics to drive both the discovery of patterns as well as their reuse

The complementary use of IS technologies to support flexibility and integration needs in budgeting

In business controllers’ work on budgeting, considered as a classic decision-making process in organisations, it is consistently indicated that enterprise resource planning (ERP) systems, business intelligence (BI) and spreadsheets are commonly applied to assist the process. An academic research contribution on this topic is few. Most available research concentrates on ERP systems but it mentions neither BI nor spreadsheets. A further review of budgeting literature designates that budgeting characterises both flexibility and integration needs to accomplish decision-making. Given the limited understanding as to how IS technologies are used in budgeting, this dissertation aims to describe and explain how business controllers can complementarily use IS technologies to support the flexibility and integration needs in a budgeting process. Two research questions addressed are: RQ1- how do business controllers perceive IS technologies in relation to the need for both flexibility and integration in budgeting? And RQ2 - why do business controllers use IS technologies to support the need for both flexibility and integration in budgeting? The analysis employs conceptual ideas pertaining to structuration theory. Empirical data was collected through interviews, observations and documentations with twenty-six business controllers in sixteen companies in Thailand. It is concluded that business controllers perceive IS technologies to enable and constrain their flexibility and integration needs in budgeting. Spreadsheets are the main IS technology used in budgeting despite an existent of ERP systems and BI because of the flexibility that spreadsheets offer. Business controllers use spreadsheets to support both the flexibility and integration domains but they use ERP systems and BI to support the integration function alone. It is necessary for business controllers to rethink their IS technology use practice because spreadsheets cause errors and frauds. The insights generated create a framework to describe how the three IS technologies should be complementarily used to support specific budgeting activities in respect of the flexibility and integration needs

ERP implementation methodologies and frameworks: a literature review

Enterprise Resource Planning (ERP) implementation is a complex and vibrant process, one that involves a combination of technological and organizational interactions. Often an ERP implementation project is the single largest IT project that an organization has ever launched and requires a mutual fit of system and organization. Also the concept of an ERP implementation supporting business processes across many different departments is not a generic, rigid and uniform concept and depends on variety of factors. As a result, the issues addressing the ERP implementation process have been one of the major concerns in industry. Therefore ERP implementation receives attention from practitioners and scholars and both, business as well as academic literature is abundant and not always very conclusive or coherent. However, research on ERP systems so far has been mainly focused on diffusion, use and impact issues. Less attention has been given to the methods used during the configuration and the implementation of ERP systems, even though they are commonly used in practice, they still remain largely unexplored and undocumented in Information Systems research. So, the academic relevance of this research is the contribution to the existing body of scientific knowledge. An annotated brief literature review is done in order to evaluate the current state of the existing academic literature. The purpose is to present a systematic overview of relevant ERP implementation methodologies and frameworks as a desire for achieving a better taxonomy of ERP implementation methodologies. This paper is useful to researchers who are interested in ERP implementation methodologies and frameworks. Results will serve as an input for a classification of the existing ERP implementation methodologies and frameworks. Also, this paper aims also at the professional ERP community involved in the process of ERP implementation by promoting a better understanding of ERP implementation methodologies and frameworks, its variety and history

Blockchain Technology Based Supply Chain Systems and Supply Chain Performance: A Resource-Based View

Blockchain technology (BCT) is set to transform firms’ present ways of managing supply chains. This thesis explores how the efforts by firms to integrate BCT into their supply chain systems and activities, can enable certain supply chain capabilities and subsequently, improve supply chain performance. Using an abductive research approach, qualitative content analyses of 126 cases of firms’ efforts in BCT-based supply chain systems (BCT-SCS) across multiple industries are conducted to identify the BCT-enabled supply chain capabilities and their performance outcomes. Findings reveal that the present BCT-SCS efforts are mainly oriented towards improving the operational-level capabilities namely, information sharing and coordination capabilities rather than strategic-level capabilities namely, integration and collaboration capabilities. The predominant performance outcomes resulting from these capabilities along with the BCT-SCS are quality compliance and improvement, process improvement, flexibility, reduced cost, and reduced process time. However, the performance outcomes vary with industry type, based on the risks that the industry faces. Based on the study’s findings, an integrated framework of research propositions is presented to facilitate future empirical research

Sustaining the Momentum: Archival Analysis of Enterprise Resource Planning Systems (2006–2012)

The domain of Enterprise Resource Planning (ERP) systems is an enduring paradigm for Information Systems (IS) researchers. The Enterprise System paradigm provides a rich environment to test fundamental concepts like system adoption, system use and system success, while acknowledging changes derived through longer system lifecycles and multiple user cohorts. On the other hand, ERP systems are in the centre of new contemporary radical changes in technologies on cloud computing, mobile platforms and big data. Moreover, ERP Systems provide the context for cross disciplinary research such as change management, knowledge management, project management and business process management research. This article provides a critique of 219 papers published on ERP Systems from 2006–2012, making observations of ERP research and make recommendations for future research directions

Comparison of dashboard-based and balanced scorecard-based corporate performance management system

Under current hypercompetitive and technology driven economic environment, more companies are using a corporate performance management (CPM) system to gain more accurate understandings of the company goals and strategies and to craft methods of achieving those goals and strategies. While CPM systems are generally implemented in two approaches: dashboard approach and scorecard approach, very few studies examine the effectiveness of each type of CPM systems implementation. Therefore, the main objective of this study is to assess the effectiveness of a dashboard based and a balanced scorecard based corporate performance management system. The effectiveness is examined through management effectiveness, degree of employee involvement, and usability --Abstract, page iii