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The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital
International Journal of Accounting Information Systems ( IF 4.1 ) Pub Date : 2024-03-07 , DOI: 10.1016/j.accinf.2024.100680
Adelaide Ippolito , Marco Sorrentino , Luisa Guardato , Raffaele Marcello , Giuseppe Paolone

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.

中文翻译:


管理控制信息流再造的悖论:公立大学医院的案例研究



本研究分析了公立大学医院采用企业资源规划 (ERP) 系统后开发的组织重组流程。有趣的是,由于监管要求,公立大学医院必须遵守区域 ERP 系统。这导致了先前存在的信息流架构的消除以及进一步重新设计的需要。该分析研究了一个利用 ERP 和商业智能 (BI) 系统进行信息流再造的案例研究,强调了积极的成果。使用基于 ERP 和 BI 系统的数据仓库,可以将数据转换为有用的信息,通过关键绩效指标 (KPI) 提供大学医院绩效的全局且详细的愿景。事实上,重新设计流程使得重新组织信息流以满足新信息系统的需求成为可能。
更新日期:2024-03-07
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