Fraud detection in ERP systems using scenario matching

ERP systems generally implement controls to prevent certain common kinds of fraud. In addition however, there is an imperative need for detection of more sophisticated patterns of fraudulent activity as evidenced by the legal requirement for company audits and the common incidence of fraud. This paper describes the design and implementation of a framework for detecting patterns of fraudulent activity in ERP systems. We include the description of six fraud scenarios and the process of specifying and detecting the occurrence of those scenarios in ERP user log data using the prototype software which we have developed. The test results for detecting these scenarios in log data have been verified and confirm the success of our approach which can be generalized to ERP systems in general.

ERP systems implementation and organizational culture : the case of Jordan

Jordan is adopting Enterprise Resource Planning (ERP) systems in both its public and private sectors. Jordan's emerging private sector has historically close ties to the public sector; though a global market orientation requires a shift in its organizational culture. ERPs however embed business processes which do not necessarily fit with traditional cultural practices, and implementation success is not assured. This study looks at the perceptions of both public and private sector ERP implementations in Jordan and assesses these on various measures of success. There were few differences between public and private sectors, but the benefits actually realized in Jordanian ERPs fell short of claims made for the technology in other cultures.

Evaluations of Process Modeling Grammars : Ontological, Qualitative and Quantitative Analyses Using the Example of BPMN

Business processes have emerged as a well-respected variable in the design of successful corporations. However, unlike other key managerial variables, such as products and services, customers and employees, physical or digital assets, the conceptualization and management of business processes are in many respects in their infancy. In this book, Jan Recker investigates the notion of quality of business process modeling grammars. His evaluation is based on an ontological-, qualitative-, and quantitative analysis, applied to BPMN, a widely-used business process modeling grammar. His results reveal the ontological shortcomings of BPMN and how these manifest themselves in actual process modeling practice, as well as how they influence the usage behavior of modeling practitioners. More generally, his book constitutes a landmark for empirical technology assessment, analyzing the way in which design flaws in technology influence usage behavior.

Executive function effects and numerical development in children : behavioural and ERP evidence from a numerical Stroop paradigm

Most research on numerical development in children is behavioural, focusing on accuracy and response time in different problem formats. However, Temple and Posner (1998) used ERPs and the numerical distance task with 5-year-olds to show that the development of numerical representations is difficult to disentangle from the development of the executive components of response organization and execution. Here we use the numerical Stroop paradigm (NSP) and ERPs to study possible executive interference in numerical processing tasks in 6–8-year-old children. In the NSP, the numerical magnitude of the digits is task-relevant and the physical size of the digits is task-irrelevant. We show that younger children are highly susceptible to interference from irrelevant physical information such as digit size, but that access to the numerical representation is almost as fast in young children as in adults. We argue that the developmental trajectories for executive function and numerical processing may act together to determine numerical development in young children.

What is ERP?

Though enterprise resource planning (ERP) has gained some prominence in the information systems (IS) literature over the past few years and is a significant phenomenon in practice, through (a) a historical analysis, (b) meta-analysis of representative IS literature, and (c) a survey of academic experts, we reveal dissenting views on the phenomenon. Given this diversity of perspectives, it is unlikely that at this stage a broadly agreed definition of ERP can be achieved. We thus seek to increase awareness of the issues and stimulate further discussion, with the ultimate aim being to: (a) aid communication amongst researchers and between researchers and practitioners; (2) inform development of teaching materials on ERP and related concepts in university curricula and in commercial education and training; and (3) aid communication amongst clients, consultants and vendors. Increase transparence of the ERP concept within IS may also benefit other aligned fields of knowledge.

The relationship between self-reported animal fear and ERP modulation : Evidence for enhanced processing and fear of harmless invertebrates in snake- and spider-fearful individuals

The present study used ERPs to compare processing of fear-relevant (FR) animals (snakes and spiders) and non-fear-relevant (NFR) animals similar in appearance (worms and beetles). EEG was recorded from 18 undergraduate participants (10 females) as they completed two animal-viewing tasks that required simple categorization decisions. Participants were divided on a post hoc basis into low snake/spider fear and high snake/spider fear groups. Overall, FR animals were rated higher on fear and elicited a larger LPC. However, individual differences qualified these effects. Participants in the low fear group showed clear differentiation between FR and NFR animals on subjective ratings of fear and LPC modulation. In contrast, participants in the high fear group did not show such differentiation between FR and NFR animals. These findings suggest that the salience of feared-FR animals may generalize on both a behavioural and electro-cortical level to other animals of similar appearance but of a non-harmful nature.

Realising dead path elimination in BPMN

The Web Service Business Process Execution Language (BPEL) lacks any standard graphical notation. Various efforts have been undertaken to visualize BPEL using the Business Process Modelling Notation (BPMN). Although this is straightforward for the majority of concepts, it is tricky for the full BPEL standard, partly due to the insufficiently specified BPMN execution semantics. The upcoming BPMN 2.0 revision will provide this clear semantics. In this paper, we show how the dead path elimination (DPE) capabilities of BPEL can be expressed with this new semantics and discuss the limitations. We provide a generic formal definition of DPE and discuss resulting control flow requirements independent of specific process description languages.

Differential effects of ERP systems on user outcomes : a longitudinal investigation

Adopting a model of job enrichment we report on a longitudinal case investigating the perceived impact of an Enterprise Resource Planning (ERP) system on user job design characteristics. Our results indicated that in the context of an ERP geared towards centralisation and standardisation the extent to which users perceived an increase or decrease in job enrichment was associated with aspects such as formal authority and the nature of their work role. Experienced operational employees proficient in the original legacy system perceived ERP system protocols to constrain their actions, limit training and increase dependence on others in the workflow. Conversely, managerial users reported a number of benefits relating to report availability, improved organisational transparency and increased overall job enrichment. These results supported our argument concerning the relationship between ERPs with a standardisation intent and positive job enrichment outcomes for managerial users and negative job-related outcomes for operational users.

Stakeholders' perceptions of data utility in the context of ERP outcomes

A substantial body of literature exists identifying factors contributing to under-performing Enterprise Resource Planning systems (ERPs), including poor communication, lack of executive support and user dissatisfaction (Calisir et al., 2009). Of particular interest is Momoh et al.’s (2010) recent review identifying poor data quality (DQ) as one of nine critical factors associated with ERP failure. DQ is central to ERP operating processes, ERP facilitated decision-making and inter-organizational cooperation (Batini et al., 2009). Crucial in ERP contexts is that the integrated, automated, process driven nature of ERP data flows can amplify DQ issues, compounding minor errors as they flow through the system (Haug et al., 2009; Xu et al., 2002). However, the growing appreciation of the importance of DQ in determining ERP success lacks research addressing the relationship between stakeholders’ requirements and perceptions of ERP DQ, perceived data utility and the impact of users’ treatment of data on ERP outcomes.

BPMN research : what we know and what we don’t know

In this short keynote paper, I will briefly explore the current state of research and practice surrounding the BPMN standard. On basis of this analysis I will offer a personal outlook into the key emerging areas where I believe more research will be required to further understand BPMN, its premise and promise, and how we can shape – and join together – the landscape of BPMN practice and development in academia and industry.

Collaborative 3D BPMN process modeller

A video detailing our new virtual world BPMN process modelling tool developed by Erik Poppe. Enables better situational awareness via use of remotely connected avatars and a shared 3D process diagram.

Collaborative 3D BPMN Editor Two

Video presented as part of AMCIS 2010 conference in Lima Peru. New improved collaborative BPMN editor video, showing a new interface and collaboration capabilities via remote login of another avatar.

Open Simulator BPMN Process Model Editor

Video presented as part of APCCM 2010 conference in Brisbane Australia. Video illustrating the main components of an Open Simulator BPMN Editor we have developed.