The Adaptation and Routinization Processes of A Continuous Auditing System Implementation

How to adopt computer-assisted auditing techniques (CAATTs) quickly and develop a continuous auditing system are the critical issues for the implementation of automated auditing techniques. In this research, we study the technological adaptation process of a case company, which continuously implemented four CAATTs projects in three years. We summarized and analyzed the routinization process of how the case company adapted their computer-aided audit procedures from an experimental action to daily usage. An approach based on organizational routines theories was adopted to study group learning and interactions among project members, and to understand how they integrated automated auditing techniques and mechanisms into the existing manual auditing procedures. The process also reveals the incremental progress of an emerging routine from CAATTs adoption to continuous auditing systems. The research results show that the documentation of CAATTs projects and group learning among different functions contribute to the routinization of automated auditing procedures; the continuous auditing system based on the automated auditing program also contributes to routinely audited tasks. However, the improvisational nature of auditing activities, implicit characteristics within general auditing software, and rigidity of automatic auditing programs cause the resistance of internal auditors on CAATTs use, and also impede the emergence and flexibility of computer-aided auditing procedures

An Institutionalisation View of the ERP in Large Organisations

Enterprise resource planning (ERP) system is a highly complex information system. Contemporary information systems research on ERP technology focuses on factors influencing success of its organizational adoption. However, adoption is largely discussed in terms of technology implementation rather than its assimilation within the organization. ERP implementation, however, is not a one off endorsement of technology; instead its implementation is a continuous process of technology assimilation aimed at organisational evolution with and within the technical, organisational, and cultural context of the organisation. This process of institutionalisation maintains legitimacy, power, and social and economic fitness of the organisation on an on-going basis. This paper investigates ERP implementation challenges through various stages of ERP assimilation process considering institutional pressures, institutional change, and other technology implementation/ assimilation theories. It draws out a framework to guide ERP institutionalisation research in large organisations in Australia

Infusing with ERP Systems: A Longitudinal Investigation of the Impact of Control and Empowerment

Organizations have made significant investments in ERP systems with the strategic expectation that employees will utilize this technology to enhance organizational performance. However, research indicates that ERP systems are under-utilized. In order to entangle the challenge of under-utilization, this paper addresses the impact of control and empowerment on infusion – the deep and comprehensive usage of an information system. We apply a longitudinal design with two measurements to research whether the level of infusion of ERP users changes over time, and if so to what extent. Moreover we hypothesize that ‘soft’ characteristics like the organizational position, organization commitment and trust influence the relation between control, empowerment and the level of infusion of the ERP user. A survey was conducted in a large public organization which has been using an ERP system for several years. A sample of 178 matched pairs (For T1 and T2) of ERP system users and their supervisors has been collected. In this research in progress we present the theoretical mechanisms and methodological framework we employed for the data collection

The Impact of Individual Learning on Electronic Health Record Routinization: An Empirical Study

Since the passage of the HITECH Act, adoption of electronic health records (EHR) has increased significantly EHR refers to an electronic version of a patient’s medical history. The adoption of EHR has potential to reduce medical errors, duplication of testing, and delays in treatment. However, current literature indicates that implementation of EHR is not resulting in the automatic routinization of EHR. Routinization refers to the notion that truly successful technological innovations are no longer perceived as being new or out-of-the-ordinary. The complexity of EHRs allow individual users to use these systems at different levels of sophistication. Research shows that healthcare professionals are using non-standard ways to use or circumvent the EHR to complete their work and are limited in EHR systems use. Further, although workarounds may seem necessary to physicians and are not perceived to be problematic, they can pose a threat to patient safety and hinder the potential benefits. Hence, we argue the EHR implementations are limited in their potential due to the lack of routinization. Any new technological innovation requires the physician support and willingness to learn about the system to move to the routinization phase of implementation. Hence, we draw from the literature on organization learning, individual learning, and routines to understand factors that influence EHR routinization

The Impact of Individual Learning on Electronic Health Record Routinization: An Empirical Study

Since the passage of the HITECH Act, adoption of electronic health records (EHR) has increased significantly EHR refers to an electronic version of a patient’s medical history. The adoption of EHR has potential to reduce medical errors, duplication of testing, and delays in treatment. However, current literature indicates that implementation of EHR is not resulting in the automatic routinization of EHR. Routinization refers to the notion that truly successful technological innovations are no longer perceived as being new or out-of-the-ordinary. The complexity of EHRs allow individual users to use these systems at different levels of sophistication. Research shows that healthcare professionals are using non-standard ways to use or circumvent the EHR to complete their work and are limited in EHR systems use. Further, although workarounds may seem necessary to physicians and are not perceived to be problematic, they can pose a threat to patient safety and hinder the potential benefits. Hence, we argue the EHR implementations are limited in their potential due to the lack of routinization. Any new technological innovation requires the physician support and willingness to learn about the system to move to the routinization phase of implementation. Hence, we draw from the literature on organization learning, individual learning, and routines to understand factors that influence EHR routinization

An exploratory framework for implementing IFRS standard changes: Case Financial Statement Presentation

Purpose of the Study The purpose of the study is to research how a company should implement changes in International Financial Reporting Standards after the initial or “first-time” adoption of the accounting standards as a basis for financial reporting has already been completed. The focus of the paper is on developing an exploratory process framework for implementing IFRS standard changes in large companies already reporting under IFRS. In addition, contextual and organizational variables that have an effect on the success of the implementation process are identified through the contingent setting of a case standard change example. IFRS standards are increasingly widespread as a basis for the accounting system of companies across the world. Their adoption has been mandatory for EU-based listed companies since 2005. At the same time, the standards themselves are evolving rapidly through a convergence project with US GAAP, the US local accounting standards, and other macro environmental changes. As producers of external reporting information firms reporting under IFRS must follow the standard changes closely, and implement them to existing processes to ensure compliance in their financial statements. Method and Data Collection As the topic of implementing changes to IFRS standards as a process has not been researched specifically, the study is conducted in an exploratory case study format with the purpose to find areas worthy of further study. The research synthesizes a theoretical implementation process framework and variables affecting the success of the process from existing literature and develops them through semi-structured theme interviews with one case company and several IFRS experts. Results The results of the study are primarily an exploratory process framework for the implementation of IFRS standard changes and secondarily a set of variables seen as affecting the IFRS standard change implementation process. Key variables include the following nine variables: top management commitment, peer group contact, documentation level, training, amount of resources,the amount of time a company has reported under IFRS, the time reserved for the implementation process and the clarity of both communications and objectives of the change. The exploratory results provide a first step for further research into IFRS standard changes and their implementation

Enterprise resource planning post-implementation assimilation challenge : an integrative framework for a better post-implementation assimilation

Cette étude s'inscrit dans la recherche émergente sur la post-implémentation des TI et vise à contribuer à la discussion sur l'impact des facteurs contextuels sur le niveau d'assimilation des technologies complexes telles que les systèmes ERP. Compte tenu de la rareté des recherches, cette étude vise aussi à enrichir ce champ de recherche qui a été considérablement négligé lors de l'examen des initiatives d'ERP d'entreprises dans un pays en développement. Comme la plus-value d'une TI ne peut être réalisée que lorsque le système est véritablement assimilé dans l'organisation, cette recherche examine les facteurs qui entraînent des niveaux d'assimilation variés entre les entreprises malgré leur utilisation d'une technologie de base similaire. En adoptant une méthodologie de recherche qualitative recourant à une approche de cas multiples, on explore les déterminants de l'assimilation efficace de l'ERP et ses défis ultérieurs. En outre, on développe un modèle intégrateur qui décrit les relations entre les facteurs identités. L'analyse des données a révélé un ensemble de facteurs organisationnels, technologiques et environnementaux ayant un impact direct et indirect sur l'assimilation de l'ERP. Cela est surtout vrai pour le soutien de la haute direction, ses stratégies, ses interventions et ses perceptions, qui se sont avérés les facteurs sous-jacents influant directement et indirectement sur le processus d'assimilation dans une entreprise. De même, les différences entre les deux groupes d'entreprises sont liées plus à leur contexte organisationnel qu'aux différences culturelles. Ces résultats sont communs pour toutes les entreprises étudiées dans les deux contextes. Fondé sur les résultats de l'analyse, un modèle intégrateur est suggéré dans le but de décrire les relations entre les différents facteurs. Ainsi, cette étude offre une feuille de route structurée pour mieux comprendre l'assimilation et met en relief plusieurs problèmes critiques et des déterminants cruciaux qui devraient être attentivement gérés et minutieusement .considérés afin de réaliser une valeur ajoutée importante de l'ERP

Practitioner-Policymaker Interplay and Field Governance: Conceptual and Empirical Studies Using the Case of the European Impact Investing Field of Practice

La governança de l’àmbit representa una àrea important però passada per alt de la recerca de l’àmbit organitzacional i institucional. Aquesta dissertació teoritza la interacció entre els professionals i els formuladors de polítiques com un dels mecanismes subjacents de la governança de l'àmbit i suggereix la importància de considerar els professionals com a contribuents actius a la governança de l'àmbit. Usant mètodes conceptuals i empírics de recerca i idees de la governança de l'àmbit, el treball institucional i els estudis d'acció robusta, aquesta tesi examina qui participa en la interacció dels formuladors de polítiques, com i quan es pot organitzar, sostenir i escalar la interacció, i quins resultats produeix la interacció. Aquesta dissertació utilitza el cas de l'àmbit de pràctica de la inversió d'impacte europeu per demostrar com es desenvolupa la interacció entre els professionals i els formuladors de polítiques sota les activitats de convocatòria d'una associació amb el mandat percebut d'orquestrar i estabilitzar les interaccions entre els actors de l’àmbit com a part del seu treball de manteniment. Així mateix, el cas permet mapejar i analitzar les activitats que l'associació va utilitzar per possibilitar i gestionar interaccions que, en repetir-se en el temps, generen rutines i normes que constitueixen l'ordre institucional.La gobernanza del ámbito representa un área importante pero pasada por alto en la investigación del ámbito organizacional e institucional. Esta disertación teoriza la interacción entre los profesionales y los formuladores de políticas como uno de los mecanismos subyacentes de la gobernanza del ámbito y sugiere la importancia de considerar a los profesionales como contribuyentes activos a la gobernanza del ámbito. Usando métodos conceptuales y empíricos de investigación e ideas de la gobernanza del ámbito, trabajo institucional y estudios de acción robusta, esta tesis examina quién participa en la interacción de los formuladores de políticas, cómo y cuándo se puede organizar, sostener y escalar la interacción, y qué resultados produce la interacción. Esta disertación utiliza el caso del ámbito de práctica de la Inversión de Impacto Europea para demostrar cómo se desarrolla la interacción entre los profesionales y los formuladores de políticas bajo las actividades de convocatoria de una asociación con el mandato percibido de orquestar y estabilizar las interacciones entre los actores del ámbito como parte de su trabajo de mantenimiento. Asimismo, el caso permite mapear y analizar las actividades que utilizó la asociación para posibilitar y gestionar interacciones que, al repetirse en el tiempo, generan rutinas y normas que constituyen el orden institucional.Field governance represents an important but overlooked area of organizational and institutional field research. This dissertation theorizes practitioner-policymaker interplay as one of the underlying mechanisms of field governance, and suggests the importance of considering practitioners as active contributors to field governance. Using conceptual and empirical methods of research and ideas from field governance, institutional work, and robust action studies, this thesis examines who participates in practitioner-policymaker interplay, how and when the interplay can be organized, sustained, and scaled, and what outcomes the interplay produces. This dissertation uses the case of the European Impact Investing field of practice to demonstrate how practitioner-policymaker interplay develops under convening activities of an association with a perceived mandate to orchestrate and stabilize interactions between field actors as a part of its maintenance work. Also, the case allows to map and analyze the activities the association used to enable and manage interactions that, when repeated over time, generate routines and norms that constitute institutional order