{"id":"https://openalex.org/W1544022764","doi":"https://doi.org/10.1080/07421222.1997.11518154","title":"Reengineering Effectiveness and the Redesign of Organizational Control: A Case Study of the Inland Revenue Authority of Singapore","display_name":"Reengineering Effectiveness and the Redesign of Organizational Control: A Case Study of the Inland Revenue Authority of Singapore","publication_year":1997,"publication_date":"1997-06-01","ids":{"openalex":"https://openalex.org/W1544022764","doi":"https://doi.org/10.1080/07421222.1997.11518154","mag":"1544022764"},"language":"en","primary_location":{"id":"doi:10.1080/07421222.1997.11518154","is_oa":false,"landing_page_url":"https://doi.org/10.1080/07421222.1997.11518154","pdf_url":null,"source":{"id":"https://openalex.org/S9954729","display_name":"Journal of Management Information Systems","issn_l":"0742-1222","issn":["0742-1222","1557-928X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5098011100","display_name":"Slew Kien Sia","orcid":null},"institutions":[{"id":"https://openalex.org/I172675005","display_name":"Nanyang Technological University","ror":"https://ror.org/02e7b5302","country_code":"SG","type":"education","lineage":["https://openalex.org/I172675005"]}],"countries":["SG"],"is_corresponding":false,"raw_author_name":"Slew Kien Sia","raw_affiliation_strings":["Division of Strategy and Information Systems at the Nanyang Technological University, Singapore","View further author information"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Division of Strategy and Information Systems at the Nanyang Technological University, Singapore","institution_ids":["https://openalex.org/I172675005"]},{"raw_affiliation_string":"View further author information","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5024485196","display_name":"Boon Siong Neo","orcid":"https://orcid.org/0009-0004-4259-9733"},"institutions":[{"id":"https://openalex.org/I172675005","display_name":"Nanyang Technological University","ror":"https://ror.org/02e7b5302","country_code":"SG","type":"education","lineage":["https://openalex.org/I172675005"]}],"countries":["SG"],"is_corresponding":false,"raw_author_name":"Boon Siong Neo","raw_affiliation_strings":["Nanyang Technological University, Singapore","View further author information"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Nanyang Technological University, Singapore","institution_ids":["https://openalex.org/I172675005"]},{"raw_affiliation_string":"View further author information","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I172675005"],"apc_list":null,"apc_paid":null,"fwci":1.4676,"has_fulltext":false,"cited_by_count":46,"citation_normalized_percentile":{"value":0.79896497,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"14","issue":"1","first_page":"69","last_page":"92"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9873999953269958,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9873999953269958,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.9736999869346619,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9394000172615051,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/business-process-reengineering","display_name":"Business process reengineering","score":0.8668640851974487},{"id":"https://openalex.org/keywords/management-control-system","display_name":"Management control system","score":0.6498403549194336},{"id":"https://openalex.org/keywords/control","display_name":"Control (management)","score":0.5848513245582581},{"id":"https://openalex.org/keywords/restructuring","display_name":"Restructuring","score":0.5311340689659119},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5168395638465881},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.5031101107597351},{"id":"https://openalex.org/keywords/revenue","display_name":"Revenue","score":0.48049724102020264},{"id":"https://openalex.org/keywords/business-process","display_name":"Business process","score":0.46140211820602417},{"id":"https://openalex.org/keywords/publicity","display_name":"Publicity","score":0.4333614706993103},{"id":"https://openalex.org/keywords/operations-management","display_name":"Operations management","score":0.3370884358882904},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.332132488489151},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.31638991832733154},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.24091079831123352},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.20549669861793518},{"id":"https://openalex.org/keywords/management","display_name":"Management","score":0.18170875310897827},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.12487772107124329},{"id":"https://openalex.org/keywords/work-in-process","display_name":"Work in process","score":0.12396183609962463},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.11757063865661621}],"concepts":[{"id":"https://openalex.org/C29143872","wikidata":"https://www.wikidata.org/wiki/Q876690","display_name":"Business process reengineering","level":3,"score":0.8668640851974487},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.6498403549194336},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5848513245582581},{"id":"https://openalex.org/C45237549","wikidata":"https://www.wikidata.org/wiki/Q1376796","display_name":"Restructuring","level":2,"score":0.5311340689659119},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5168395638465881},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.5031101107597351},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.48049724102020264},{"id":"https://openalex.org/C85345410","wikidata":"https://www.wikidata.org/wiki/Q851587","display_name":"Business process","level":3,"score":0.46140211820602417},{"id":"https://openalex.org/C2776003135","wikidata":"https://www.wikidata.org/wiki/Q1333727","display_name":"Publicity","level":2,"score":0.4333614706993103},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3370884358882904},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.332132488489151},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.31638991832733154},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.24091079831123352},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.20549669861793518},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.18170875310897827},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.12487772107124329},{"id":"https://openalex.org/C174998907","wikidata":"https://www.wikidata.org/wiki/Q357662","display_name":"Work in process","level":2,"score":0.12396183609962463},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.11757063865661621},{"id":"https://openalex.org/C137335462","wikidata":"https://www.wikidata.org/wiki/Q380772","display_name":"Lean manufacturing","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/07421222.1997.11518154","is_oa":false,"landing_page_url":"https://doi.org/10.1080/07421222.1997.11518154","pdf_url":null,"source":{"id":"https://openalex.org/S9954729","display_name":"Journal of Management Information Systems","issn_l":"0742-1222","issn":["0742-1222","1557-928X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management Information Systems","raw_type":"journal-article"},{"id":"pmh:oai:espace.library.uq.edu.au:UQ:714410","is_oa":false,"landing_page_url":null,"pdf_url":null,"source":{"id":"https://openalex.org/S4306402388","display_name":"Queensland's institutional digital repository (The University of Queensland)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I165143802","host_organization_name":"The University of Queensland","host_organization_lineage":["https://openalex.org/I165143802"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Journal Article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17","score":0.5}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":30,"referenced_works":["https://openalex.org/W44517871","https://openalex.org/W101223594","https://openalex.org/W115598873","https://openalex.org/W147350162","https://openalex.org/W1483332259","https://openalex.org/W1489014765","https://openalex.org/W1602519790","https://openalex.org/W1793084961","https://openalex.org/W2004184632","https://openalex.org/W2006479099","https://openalex.org/W2006770647","https://openalex.org/W2020620986","https://openalex.org/W2024573942","https://openalex.org/W2038441583","https://openalex.org/W2041625783","https://openalex.org/W2054118939","https://openalex.org/W2075486356","https://openalex.org/W2095299437","https://openalex.org/W2106033441","https://openalex.org/W2120314896","https://openalex.org/W2165367750","https://openalex.org/W2166268433","https://openalex.org/W2316371851","https://openalex.org/W2321082902","https://openalex.org/W2907899433","https://openalex.org/W3126441471","https://openalex.org/W4233794998","https://openalex.org/W4243297551","https://openalex.org/W4285719527","https://openalex.org/W4297081765"],"related_works":["https://openalex.org/W2392287999","https://openalex.org/W42151314","https://openalex.org/W2259348064","https://openalex.org/W1634485559","https://openalex.org/W596161973","https://openalex.org/W2206355943","https://openalex.org/W4310520234","https://openalex.org/W2365359258","https://openalex.org/W3031570415","https://openalex.org/W1518215559"],"abstract_inverted_index":{":While":[0],"much":[1],"publicity":[2],"and":[3,23,28,130,147,153,178,184],"hype":[4],"surrounds":[5],"business":[6],"process":[7],"reengineering,":[8],"little":[9],"attention":[10,44],"has":[11],"been":[12,81],"paid":[13],"to":[14,39,45,52],"consequential":[15],"management":[16,78,97,138],"issues":[17,47],"such":[18,88,166],"as":[19,63],"compression":[20],"of":[21,26,75,113,118,125,144,161,165,186],"responsibilities":[22],"the":[24,66,73,96,114,169,182],"reduction":[25],"checks":[27],"controls.":[29],"Redesigned":[30],"processes":[31],"require":[32],"a":[33,101,123,135],"corresponding":[34],"alignment":[35],"in":[36,100,137],"organizational":[37,90,187],"control":[38,68,98,126,145,172,188],"sustain":[40],"reengineering":[41,57],"effectiveness.":[42],"Inadequate":[43],"these":[46],"can":[48],"expose":[49],"reengineered":[50,102],"systems":[51],"excessive":[53],"risks":[54,183],"or":[55,84],"produce":[56],"attempts":[58],"that":[59],"are":[60,189],"prematurely":[61],"self-defeating":[62],"they":[64],"contradict":[65],"underlying":[67],"philosophy.":[69],"This":[70],"paper":[71],"addresses":[72],"question":[74,105],"whether":[76],"traditional":[77,171],"controls":[79],"have":[80],"eliminated,":[82],"compromised,":[83],"rendered":[85],"irrelevant":[86],"amid":[87],"dynamic":[89],"changes,":[91],"and,":[92],"if":[93],"so,":[94],"how":[95],"function":[99],"organization":[103],"evolves.This":[104],"was":[106],"explored":[107],"through":[108,128],"an":[109],"intensive":[110],"case":[111],"study":[112],"Inland":[115],"Revenue":[116],"Authority":[117],"Singapore.":[119],"The":[120,159],"analysis":[121],"suggests":[122],"restructuring":[124],"dependency":[127],"automation":[129],"cooperation":[131],"with":[132],"external":[133],"agencies,":[134],"shift":[136],"practices":[139,146],"toward":[140],"more":[141],"refined":[142],"segmentation":[143],"greater":[148],"leverage":[149],"on":[150,156],"back-end":[151],"control,":[152],"increased":[154],"reliance":[155],"outcome":[157],"control.":[158],"challenge":[160],"ensuring":[162],"proper":[163],"implementation":[164],"controls,":[167],"given":[168],"deep-rooted":[170],"culture,":[173],"is":[174],"not":[175],"trivial.":[176],"Implications":[177],"suggestions":[179],"for":[180],"assessing":[181],"benefits":[185],"discussed.":[190]},"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":2}],"updated_date":"2026-07-29T09:40:50.615796","created_date":"2025-10-10T00:00:00"}
