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Case Study Of Failure In KPMG

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ANT CASE STUDY OF IDEA SYSTEM FAILURE IN KPMG

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2014/MBA/IB/WE/02/045 – M.I.U.FERNANDO

MBAIB 6224 – MANAGEMENT INFORMATION SYSTEMS
Lecturer (s): Prof. Kennedy D Gunawardana

POSTGRADUATE AND MID-CAREER DEVELOPMENT UNIT FACULTY OF MANAGEMENT & FINANCE UNIVERSITY OF COLOMBO 2014 Page Break The Objective and Approach Objective
The objective of this assignment is to identify a problem (failure) of an information system introduced in an organization and to apply the Actor Network Theory to recognize the reasons for failure. Approach
In light of the objective of the project outlined above, the approach to the assignment is as follows:
Organization Selected : KPMG
Information System: IDEA

Introduction KPMG IT division …show more content…

Application to Actor Network Theory The failure of IDEA can be applied to Actor Network Theory as follows:
The Actor Network – Actors KPMG
Human and Non-Human Actors
Human Clients
Non – Human IDEA
KPMG has failed to fully utilize the system, thus leading to inefficient work routines and exceeding the budgeted time period and thus exceeding the budgeted staff cost – The audits costs calculated include staff cost which are calculated on a per hour basis, as manual work is done more hours are spent on less productive work thus leading to higher staff cost which sometimes result in losses when compared to the audit fee.
Moreover, the work for the auditors become monotonous leading to job dissatisfaction and the outcome of issues identified may not really be of much value to the client.

The failure of IDEA could be identified as due to the following explained reasons:
The Actor Network – Actors KPMG
The focal actor for the chosen scenario is KPMG, the following factors of failure can be attributed to the focal

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