IDEAS home Printed from https://ideas.repec.org/a/eee/ijoais/v15y2014i2p149-165.html
   My bibliography  Save this article

Centralized end-to-end identity and access management and ERP systems: A multi-case analysis using the Technology Organization Environment framework

Author

Listed:
  • Bradford, Marianne
  • Earp, Julia B.
  • Grabski, Severin

Abstract

System security is a top issue facing global organizations. This study investigates the constraints and benefits of a successful centralized end-to-end identity and access management (CIAM) implementation and the moderating role that ERP systems have in the implementation. We apply the Technology Organization Environment (TOE) framework to a case study approach. We find that organizational and technological factors result in lapses in IT governance and act as barriers to CIAM. Environmental factors also hinder CIAM implementation. Additionally, ERP systems facilitate the development of a CIAM due to integration and standardization of identities and automated provisioning. When the ERP system supports CIAM, the organization and its employees experience significant benefits including single sign-on capabilities, increased security and privacy, efficiencies in user provisioning and password management, and audit process improvement. Our results will be of value to any organization implementing CIAM and ERP. Researchers can also use our findings to further study IAM, ERP or extensions to the TOE framework.

Suggested Citation

  • Bradford, Marianne & Earp, Julia B. & Grabski, Severin, 2014. "Centralized end-to-end identity and access management and ERP systems: A multi-case analysis using the Technology Organization Environment framework," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 149-165.
    • Handle: RePEc:eee:ijoais:v:15:y:2014:i:2:p:149-165
    DOI: 10.1016/j.accinf.2014.01.003
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1467089514000049
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.accinf.2014.01.003?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Abhay Nath Mishra & Prabhudev Konana & Anitesh Barua, 2007. "Antecedents and Consequences of Internet Use in Procurement: An Empirical Investigation of U.S. Manufacturing Firms," Information Systems Research, INFORMS, vol. 18(1), pages 103-120, March.
    2. Kevin Zhu & Kenneth L. Kraemer, 2005. "Post-Adoption Variations in Usage and Value of E-Business by Organizations: Cross-Country Evidence from the Retail Industry," Information Systems Research, INFORMS, vol. 16(1), pages 61-84, March.
    3. Robert Scapens & Mostafa Jazayeri, 2003. "ERP systems and management accounting change: opportunities or impacts? A research note," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 201-233.
    4. Fred D. Davis & Richard P. Bagozzi & Paul R. Warshaw, 1989. "User Acceptance of Computer Technology: A Comparison of Two Theoretical Models," Management Science, INFORMS, vol. 35(8), pages 982-1003, August.
    5. Jans, Mieke & Lybaert, Nadine & Vanhoof, Koen, 2010. "Internal fraud risk reduction: Results of a data mining case study," International Journal of Accounting Information Systems, Elsevier, vol. 11(1), pages 17-41.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Alles, Michael, 2018. "Examining the role of the AIS research literature using the natural experiment of the 2018 JIS conference on cloud computing," International Journal of Accounting Information Systems, Elsevier, vol. 31(C), pages 58-74.
    2. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
    3. Wei-Hsi Hung & Yao-Tang Hsu, 2020. "Service Quality and Service Gap of Autonomous Driving Group Rapid Transit System," Sustainability, MDPI, vol. 12(22), pages 1-18, November.
    4. Prasad, Acklesh & Green, Peter, 2015. "Governing cloud computing services: Reconsideration of IT governance structures," International Journal of Accounting Information Systems, Elsevier, vol. 19(C), pages 45-58.
    5. Christos Lemonakis & Nikolaos Sariannidis & Alexandros Garefalakis & Anastasia Adamou, 2020. "Visualizing operational effects of ERP systems through graphical representations: current trends and perspectives," Annals of Operations Research, Springer, vol. 294(1), pages 401-418, November.
    6. Grant, Delvin & Yeo, Benjamin, 2018. "A global perspective on tech investment, financing, and ICT on manufacturing and service industry performance," International Journal of Information Management, Elsevier, vol. 43(C), pages 130-145.
    7. Sayeed Salih & Samah Abdelsalam & Mosab Hamdan & Ashraf Osman Ibrahim & Anas W. Abulfaraj & Faisal Binzagr & Omayma Husain & Abdallah Elhigazi Abdallah, 2022. "The CSFs from the Perspective of Users in Achieving ERP System Implementation and Post-Implementation Success: A Case of Saudi Arabian Food Industry," Sustainability, MDPI, vol. 14(23), pages 1-24, November.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Christian Arnold & Kai-Ingo Voigt, 2019. "Determinants of Industrial Internet of Things Adoption in German Manufacturing Companies," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 16(06), pages 1-21, October.
    2. Rui Bi & Robert M. Davison & Kosmas X. Smyrnios, 2017. "E-business and fast growth SMEs," Small Business Economics, Springer, vol. 48(3), pages 559-576, March.
    3. Thorsten Knauer & Nicole Nikiforow & Sebastian Wagener, 2020. "Determinants of information system quality and data quality in management accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 97-121, April.
    4. Reyhaneh Bijaniaram & Maryam Tehrani & Roohallah Noori & Jongwook Pak, 2024. "What Does It Take for Organizations to Adopt Massive Open Online Courses (MOOCs)? A Fuzzy DANP Analysis," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(1), pages 1499-1534, March.
    5. Ma, Darren & Fisher, Richard & Nesbit, Trevor, 2021. "Cloud-based client accounting and small and medium accounting practices: Adoption and impact," International Journal of Accounting Information Systems, Elsevier, vol. 41(C).
    6. Pranpreya Sriwannawit & Ulf Sandström, 2015. "Large-scale bibliometric review of diffusion research," Scientometrics, Springer;Akadémiai Kiadó, vol. 102(2), pages 1615-1645, February.
    7. Krishnan, Satish & Teo, Thompson S.H. & Lymm, John, 2017. "Determinants of electronic participation and electronic government maturity: Insights from cross-country data," International Journal of Information Management, Elsevier, vol. 37(4), pages 297-312.
    8. Ruivo, Pedro & Oliveira, Tiago & Neto, Miguel, 2014. "Examine ERP post-implementation stages of use and value: Empirical evidence from Portuguese SMEs," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 166-184.
    9. Haque, Md Ziaul & Qian, Aimin & Hoque, Md Rakibul & Lucky, Suraiea Akter, 2022. "A unified framework for exploring the determinants of online social networks (OSNs) on institutional investors’ capital market investment decision," Technology in Society, Elsevier, vol. 70(C).
    10. Nam, Dalwoo & Lee, Junyeong & Lee, Heeseok, 2019. "Business analytics use in CRM: A nomological net from IT competence to CRM performance," International Journal of Information Management, Elsevier, vol. 45(C), pages 233-245.
    11. Nan Zhang & Xunhua Guo & Guoqing Chen, 2011. "Why adoption and use behavior of IT/IS cannot last?—two studies in China," Information Systems Frontiers, Springer, vol. 13(3), pages 381-395, July.
    12. Mei Xue & Lorin M. Hitt & Pei-yu Chen, 2011. "Determinants and Outcomes of Internet Banking Adoption," Management Science, INFORMS, vol. 57(2), pages 291-307, February.
    13. Lin, Sheng-Wei, 2016. "The critical success factors for a travel application service provider evaluation and selection by travel intermediaries," Tourism Management, Elsevier, vol. 56(C), pages 126-141.
    14. Escobar-Rodríguez, Tomás & Bartual-Sopena, Lourdes, 2015. "Impact of cultural factors on attitude toward using ERP systems in public hospitals," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 127-137.
    15. Afsay, Akram & Tahriri, Arash & Rezaee, Zabihollah, 2023. "A meta-analysis of factors affecting acceptance of information technology in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
    16. Albayati, Hayder & Kim, Suk Kyoung & Rho, Jae Jeung, 2020. "Accepting financial transactions using blockchain technology and cryptocurrency: A customer perspective approach," Technology in Society, Elsevier, vol. 62(C).
    17. Isabelle Piot-Lepetit & Mauro Florez & Karine Gauche, 2019. "Understanding the determinants of IT adoption in agriculture using an integrated TAM-TOE model: A bibliometric analysis," Post-Print hal-02789959, HAL.
    18. Ahmadi, Hossein & Nilashi, Mehrbakhsh & Shahmoradi, Leila & Ibrahim, Othman & Sadoughi, Farahnaz & Alizadeh, Mojtaba & Alizadeh, Azar, 2018. "The moderating effect of hospital size on inter and intra-organizational factors of Hospital Information System adoption," Technological Forecasting and Social Change, Elsevier, vol. 134(C), pages 124-149.
    19. Tahereh Hasani & Norman O’Reilly & Ali Dehghantanha & Davar Rezania & Nadège Levallet, 2023. "Evaluating the adoption of cybersecurity and its influence on organizational performance," SN Business & Economics, Springer, vol. 3(5), pages 1-38, May.
    20. Ravi Seethamraju & Angela Hecimovic, 2023. "Adoption of artificial intelligence in auditing: An exploratory study," Australian Journal of Management, Australian School of Business, vol. 48(4), pages 780-800, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:ijoais:v:15:y:2014:i:2:p:149-165. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/international-journal-of-accounting-information-systems/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.