Journal ArticleDOI
Extended‐enterprise systems' impact on enterprise risk management
TLDR
The framework introduced in this paper provides guidance for future research in the area of interorganizational systems control and risk assessment and highlights the need to shift from an enterprise‐centric view of risk management to an extended‐enterprise risk management view.Abstract:
Purpose – This article aims to focus on raising awareness of the limitations of traditional “enterprise‐centric” views of enterprise risk management that ignore the risks that are inherited from key business and supply chain partners. In essence, enterprise systems implementations have allowed organizations to couple their operations more tightly with other business partners, particularly in the area of supply chain management, and in the process enterprise systems applications are redefining the boundaries of the entity in terms of risk management concerns and the scope of financial audits. Design/methodology/approach – The prior literature that has begun to explore aspects of assessing key risk components in these relationships is reviewed with an eye to highlighting the limitations of what is understood about risk in interorganizational relationships. This analysis of the prior research establishes the basis for the logical formation of a framework for future enterprise risk management research in the area of e‐commerce relationships. Findings – Conclusions focus on the overall framework of risks that should be considered when interorganizational relationships are critical to an enterprise's operations and advocate an “extended‐enterprise” view of enterprise risk management. Research limitations/implications – The framework introduced in this paper provides guidance for future research in the area of interorganizational systems control and risk assessment. Practical implications – The framework further highlights areas of risk that auditors and corporate risk managers should consider in assessing the risk inherited through interorganizational relationships. Originality/value – The paper highlights the need to shift from an enterprise‐centric view of risk management to an extended‐enterprise risk management view.read more
Citations
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Journal ArticleDOI
Challenges in enterprise resource planning implementation: state‐of‐the‐art
TL;DR: An integrative and detailed review of the critical factors that cause enterprise resource planning (ERP) implementation failures, based on an in‐depth literature review (1997‐2009) is presented.
Journal ArticleDOI
Information risks management in supply chains: an assessment and mitigation framework
TL;DR: The research presents a classification of the enablers of information risks mitigation according to their driving power and dependence and presents a risk index to quantify information risks.
Supply chain risk management: literature review and future research
Iwan Vanany,Suhaiza Zallani +1 more
TL;DR: In this article, the authors present a survey of the supply chain risk management literature from 2000 to 2007, focusing on five categories: conceptual, descriptive, empirical, exploratory longitudional, and risk management process or strategies.
Journal ArticleDOI
Making sense of supply disruption risk research: a conceptual framework grounded in enactment theory
TL;DR: In this article, the authors present a comprehensive framework, grounded in enactment theory, which integrates the disparate elements of SDR research and offers new insights into the SDR decision-making process.
Journal ArticleDOI
Determinants and consequences of internal control in firms: a contingency theory based analysis
TL;DR: In this paper, the authors examined which contingency characteristics firms choose to adapt their internal control structure and whether it results in a more favorable assessment of the effectiveness of control by the management.
References
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Journal ArticleDOI
Sustainable collaboration: managing conflict and cooperation in interorganizational systems
Kuldeep Kumar,Hans G. van Dissel +1 more
TL;DR: It is suggested that if the intended benefits of the collaboration are to be realized and sustained, corporate "statesmen" need to nurture the cooperation by anticipating these risks and managing them proactively.
Journal ArticleDOI
Power and Trust: Critical Factors in the Adoption and Use of Electronic Data Interchange
Paul Hart,Carol Saunders +1 more
TL;DR: The role of power and trust in EDI adoption has important implications for interorganizational theory and may be especially helpful in understanding how technology, and, in particular, electronic media support strategic alliances that firms create to advance mutual goals.
Journal ArticleDOI
Electronic marketplaces: A literature review and a call for supply chain management research
TL;DR: The paper at hand examines, based on a critical literature review, the actual EM discussion and calls for more supply chain management research within this field.
Journal ArticleDOI
Investigating the Role of Information Technology in Building Buyer-Supplier Relationships
TL;DR: The results suggest that the decision to use IT within the dyad can encourage a commitment to establishing relational behavior, and a positive role of IT in partially offsetting the negative relationship between transaction costs and relationalism.
Journal ArticleDOI
An empirical study of EDI trading partner selection criteria in customer-supplier relationships
Rebecca Angeles,Ravinder Nath +1 more
TL;DR: The trading partner selection criteria used by firms in a customer-supplier dyad and their relative importance according to EDI implementation level is established and overall, customer firms assigned higher means to all six factors than did the supplier firms.