The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2024-03-07 DOI:10.1016/j.accinf.2024.100680

Adelaide Ippolito , Marco Sorrentino , Luisa Guardato , Raffaele Marcello , Giuseppe Paolone

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引用次数: 0

Abstract

This study analyses the organisational reengineering processes developed following the adoption of an Enterprise Resource Planning (ERP) system in a public university hospital. Interestingly, a public university hospital was obliged to adhere to a regional ERP system owing to regulatory requirements. This caused the elimination of the pre-existing information flow architecture and the need for further reengineering. The analysis examines a case study in which reengineering information flow is conducted with ERP and business intelligence (BI) systems, highlighting the positive results. Using a data warehouse based on the ERP and BI systems allowed it to transform data into useful information, providing a global and detailed vision of the university hospital’s performance through Key Performance Indicators (KPIs). Indeed, reengineering processes have made it possible to reorganise information flows consistent with the needs of new information systems.

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管理控制信息流再造的悖论：公立大学医院案例研究

本研究分析了一家公立大学医院采用企业资源规划（ERP）系统后的组织再造过程。有趣的是，由于监管要求，一家公立大学医院不得不采用区域性的企业资源规划系统。这导致原有的信息流架构被取消，需要进一步重新设计。本文分析了利用企业资源规划系统和商业智能（BI）系统进行信息流再造的案例研究，强调了其积极成果。利用基于企业资源规划和商业智能系统的数据仓库，可以将数据转化为有用的信息，通过关键绩效指标（KPI）提供大学医院绩效的全局和详细视图。事实上，流程再造使信息流的重组符合新信息系统的需要。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.