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Therefore, a comprehensive model of the relation between IT and organisations would address micro- and macro-forces at the same time.Ībbott, A. Moreover, human actions are constrained by forces beyond the control of actors and often outside their awareness. ERP technologies exert pressures on the social organisation of work. While the majority of researchers work from a macro- or a micro-social perspective, the two may be best understood as complementary processes. Between these two main aspects is the process of resolution of institutional misalignments through the strategic response to institutional pressures. The internal audit change process is viewed as a response to the new ERP system which constrains activities and shapes the cognitive processes of internal auditors, and corporate governance’s forces that influence specific configuration of the IAF. It is used to interpret results as it examines how institutions influence organisational actors and provides a mean of analysis. This book draws on institutional theory to interpret IAF changes.
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