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Journal of Undergraduate Research

Keywords

ERP, enterprise resource planning, shadow systems, shadow IT

College

Marriott School of Management

Department

Accountancy

Abstract

In recent years, companies have increasingly turned to large software solutions known as ERP (enterprise resource planning) systems to centralize and streamline their accounting information systems. However, this centralization has caused tension with end users because of the system’s rigid structure and unfamiliarity to employees. While ERP’s are often implemented to enhance internal control procedures, in practice, users often circumvent the controls by removing data from the system and manipulating it separately in spreadsheet software. This practice has become commonly known as Shadow IT in the business press.

Included in

Accounting Commons

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