... that implemented SAP about 10 years ago, and how those workarounds affected internal controls. Design/methodology/approach A qualitative study is performed by analyzing interviews with company personnel for a multinational organization. Employees selected for interviews are primarily users of SAP’s accounting...

... were conducted with employees in the accounting functions at two international organizations using SAP for their enterprise system. Results were coded by two experienced researchers and one undergraduate student, and included a categorization of the outcomes of workarounds. Findings The most...