Conclusion

Abstract

This book has focused on the adaptation in the IAF’s practice and structure as a response to the new control assumptions carried by ERP systems and the increased IAF-related governance pressures, in order to maintain its legitimacy. This book attempted to address the voids in the literature by proposing and empirically verifying a conceptual framework that can explain the adaptation of the IAF. The proposed framework is based on a consistent set of institutional theoretical perspectives. The conceptual framework can be used as a tool to support organisations and allow researchers to apprehend and analyse the IAF adaptation after ERP systems introduction. The researchers claim and empirically verify through the cases study that the proposed framework can be used for understanding and interpreting the IAF change and adaptation. The empirical data collected from four organisations in Egypt were analysed using the proposed framework and presented in Chap. 5. In doing this, the proposed conceptual framework was verified and evaluated. Overall, the empirical research findings in Chaps. 5 and 6 validated the predictions from the institutional framework. The institutional theoretical lens to study the phenomenon under investigation provided good understanding and interpretations of the practical findings.