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Keywords: risk
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Journal Articles
Accounting Horizons (2023) 37 (4): 177–205.
Published: 01 December 2023
... 22 02 2023 2023 ERP system implementation absorptive capacity risk decision making tax function Implementing an enterprise resource planning (ERP) system is a costly decision fraught with business, personnel, and technical risks ( Morris and Venkatesh 2010 ; Hitt, Zhou...
Journal Articles
Accounting Horizons (2017) 31 (2): 69–82.
Published: 01 June 2017
...Therese R. Viscelli; Dana R. Hermanson; Mark S. Beasley SYNOPSIS Since the early 2000s, expectations have increased for organizations to strengthen corporate governance with enterprise risk management (ERM) processes, with the accounting profession playing a major role in these efforts...