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

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

International Journal of Accounting Information Systems, 2024, vol. 53, issue C

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.

Keywords: Data-driven culture; Management control; Business intelligence; Information flows; ERP (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:53:y:2024:i:c:s1467089524000137

DOI: 10.1016/j.accinf.2024.100680

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