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This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

In the last years the penetration of enterprise resource planning (ERP) systems within small, medium and large organizations increased steadily. Organizations are forced to adapt their systems and perform ERP upgrades in order to react to rapidly changing business environments, technological enhancements and rising pressure of competition. The purpose of this paper is to focus on the critical success factors for such projects.

The paper is based on a literature review and qualitative interviews with CEOs, CIOs, ERP consultants and project managers who recently carried out ERP upgrade projects in their respective organizations.

This paper identifies 14 critical success factors for ERP upgrade projects. Amongst others, effective project management, external support, the composition of the ERP team and the usage of a multiple system landscape play a key role for the success of the ERP upgrade. Furthermore, a comparison to the critical success factors for ERP implementation projects was conducted, and even though there are many similarities between these types of projects, several differences emerged.

ERP upgrade projects have a huge impact on organizations, but their success and antecedents for it are currently under-researched.

The purpose of this study is to explore what design principles need to be considered in Enterprise Resource Planning (ERP) systems for humanitarian organizations (HOs) to enable agile, adaptive and aligned (Triple-A) humanitarian supply chain capabilities and digitize humanitarian operations.

This study follows an embedded case study approach with a humanitarian medical relief organization, Médecins Sans Frontières (MSF), which engaged in a multiyear ERP design at its humanitarian field missions.

This research shows that ERP systems for humanitarian organizations should be designed as unique systems addressing humanitarian organizations' challenges and unique missions, their value generation processes, and resource base in an effort to improve organizational performance. This study presents 12 general design principles that are unique for humanitarian organizations. These design principles provide a high-level structure of guidance under which specific requirements can be further defined and engineered to achieve success.

The results of this study are based on a single case study limiting generalizability. However, the case study was analyzed and presented as an embedded case study with five autonomous subunits using different business processes and following different adoption and implementation approaches. Therefore, the findings are derived based on considerable variance reflective of humanitarian organizations beyond MSF.

This study recognizes that HOs have unique routines that standard commercial ERP packages do not address easily at the field level. The primary contribution of this research is a set of design principles that consider these unique routines and guide ERP development in practice. National and international HOs that are planning to implement information systems, private companies that are trading partners of HOs as well as vendors of ERP systems that are looking for new opportunities would all benefit from this research.

This study fills the gap in the humanitarian literature regarding the design of ERP systems for humanitarian organizations that enable Triple–A supply chain capabilities and it advances the knowledge of the challenges of ERP design by HOs in the context of humanitarian operations.

The purpose of this paper is to provide an analysis of the studies about workaround behavior in the Information Systems (IS) area, addressing its positive and negative aspects and raising the key related issues.

A systematic literature review was conducted to verify how workaround behavior has been approached in IS studies. A qualitative method was adopted and implemented in two stages: selection of articles from the time period 2007-2017 in the databases Web of Science, ScienceDirect and Scopus and analysis of the selected articles.

The results showed that many studies have been concerned with identifying the principal reasons for the manifestation of workaround behavior and the measures taken to reduce its impacts. Many studies from international journals examined the implementation of an ERP along with the workaround behavior. The need to expand the national studies on workaround behavior is emphasized, because the majority of the identified studies are international.

The key limitation is related to the period of analysis, because only articles published since 2007 were selected.

This paper contributes to both theory and practice, bringing relevant concepts about workaround behavior, and corroborating the importance of the studies on workaround in the IS area. The literature review of the 20 articles analyzed reveals the main features in each article, such as theoretical and methodological aspects that support the research. Based on this analysis, a conceptual map was developed presenting the most relevant points about workaround behavior, where the causes, the negative and positive consequences, the types of solutions and the organizational and individual impacts are presented.

Research into workaround behavior has increased in recent years, however very few studies have been conducted in Brazil. To the best of the authors' knowledge, no articles regarding Brazil and this subject were published between 2007 and 2017. Thus, this paper seeks to redress this imbalance.

This paper reviews the academic contributions that have emerged to date on the broad definition of farm-level management information systems (MISs). The purpose is twofold: (1) to identify the theories used in the literature to study the adoption of digital technologies and (2) to identify the drivers of and barriers to the adoption of such technologies.

The literature review was based on a comprehensive review of contributions published in the 1998–2019 period. The search was both automated and manual, browsing through references of works previously found via high-quality digital libraries.

Diffusion of innovations (DOIs) is the most frequently used theoretical framework in the literature reviewed, though it is often combined with other innovation adoption theories. In addition, farms’ and farmers’ traits, together with technological features, play a key role in explaining the adoption of these technologies.

So far, research has positioned the determinants of digital technology adoption mainly within the boundaries of the farm.

On the practical level, the extensive determinants’ review has potential to serve the aim of policymakers and technology industries, to clearly and thoroughly understand adoption dynamics and elaborate specific strategies to deal with them.

This study’s contribution to the existing body of knowledge on the farm-level adoption of digital technologies is twofold: (1) it combines smart farming and existing technologies within the same category of farm-level MIS and (2) it extends the analysis to studies which not only focus directly on adoption but also on software architecture design and development.

Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data management and reporting methods. Generating insights from these new data sources highlight the need for different and interactive forms of visualization in the field of visual analytics. Nonetheless, a considerable gap between the recommendations in research and the current usage in practice is evident. In order to understand and overcome this gap, a detailed analysis of the status quo as well as the identification of potential barriers for adoption is vital. The paper aims to discuss this issue.

A survey with 145 business accountants from Austrian companies from a wide array of business sectors and all hierarchy levels has been conducted. The survey is targeted toward the purpose of this study: identifying barriers, clustered as human-related and technological-related, as well as investigating current practice with respect to interactive visualization use for Big Data.

The lack of knowledge and experience regarding new visualization types and interaction techniques and the sole focus on Microsoft Excel as a visualization tool can be identified as the main barriers, while the use of multiple data sources and the gradual implementation of further software tools determine the first drivers of adoption.

Due to the data collection with a standardized survey, there was no possibility of dealing with participants individually, which could lead to a misinterpretation of the given answers. Further, the sample population is Austrian, which might cause issues in terms of generalizing results to other geographical or cultural heritages.

The study shows that those knowledgeable and familiar with interactive Big Data visualizations indicate high perceived ease of use. It is, therefore, necessary to offer sufficient training as well as user-centered visualizations and technological support to further increase usage within the accounting profession.

A lot of research has been dedicated to the introduction of novel forms of interactive visualizations. However, little focus has been laid on the impact of these new tools for Big Data from a practitioner’s perspective and their needs.

The paper aims to raise awareness in the industry of design automation tools, especially in early design phases, by demonstrating along a case study the seamless integration of a prototypically implemented optimization, supporting design space exploration in the early design phase and an in operational use product configurator, supporting the drafting and detailing of the solution predominantly in the later design phase.

Based on the comparison of modeled as-is and to-be processes of ascent assembly designs with and without design automation tools, an automation roadmap is developed. Using qualitative and quantitative assessments, the potentials and benefits, as well as acceptance and usage aspects, are evaluated.

Engineers tend to consider design automation for routine tasks. Yet, prototypical implementations support the communication and identification of the potential for the early stages of the design process to explore solution spaces. In this context, choosing from and interactively working with automatically generated alternative solutions emerged as a particular focus. Translators, enabling automatic downstream propagation of changes and thus ensuring consistency as to change management were also evaluated to be of major value.

A systematic validation of design automation in design practice is presented. For generalization, more case studies are needed. Further, the derivation of appropriate metrics needs to be investigated to normalize validation of design automation in future research.

Integration of design automation in early design phases has great potential for reducing costs in the market launch. Prototypical implementations are an important ingredient for potential evaluation of actual usage and acceptance before implementing a live system.

There is a lack of systematic validation of design automation tools supporting early design phases. In this context, this work contributes a systematically validated industrial case study. Early design-phases-support technology transfer is important because of high leverage potential.