About

Marianne Bradford is a Professor of Accounting at NC State University's Poole College of Management, serving in the Department of Accounting. She holds a Ph.D. in Accounting from the University of Tennessee, an MBA in Management from Millsaps College, and a BA from the University of Mississippi. Her expertise focuses on Enterprise Resource Planning Systems, with active involvement in academic initiatives related to data classification, corporate sustainability reporting, and enterprise resource planning software. Bradford has been recognized for her contributions to education, receiving awards such as the Best Education Paper Award, and has been featured in various media outlets discussing topics like data classification and sustainability reporting. She is engaged in research and teaching that intersect accounting, data systems, and sustainability, contributing to the academic community through her role as a graduate faculty member.

Research topics

• Computer Science
• Artificial Intelligence
• Computer Security
• Business
• Psychology
• Accounting
• Actuarial science
• Mathematics education
• Data science
• Knowledge management
• Mathematics
• Finance

Selected publications

• Business Process Diagramming and Process Analysis: The Anderson Inc. Logistics Case

  Issues in Accounting Education · 2025-04-02 · 1 citations

  articleOpen access1st authorCorresponding

  ABSTRACT Process mapping is a skill employed in auditing, advisory, consulting, and industry. This case requires students to use business process modeling and notation (BPMN) to document the “as is” logistics processes of a fictitious business, Anderson Inc. Students then use the case background information and process map to identify business process issues and suggest solutions that would make the processes more efficient, value added, streamlined, and controlled. The case incorporates various concepts, including systems integration, best of breed versus best in class ERP strategies, logistics processes, and tolerance limits in the three-way match (application controls). The teaching solution includes the BPMN diagram of the processes and suggested solutions to rectify the process problems. This case has broad appeal for faculty teaching a variety of accounting courses that incorporate critical thinking, process mapping skills, and advanced information technology (IT) concepts. Data Availability: Data available upon request.

  PublisherOA PDFDOI

• Robotic Process Automation Governance in Accounting Information Systems Research: A Multivocal Literature Review and Future Research Agenda

  Journal of Information Systems · 2025-05-21

  articleSenior author

  ABSTRACT This paper employs a multivocal literature review to examine the existing white and gray literature on robotic process automation (RPA) governance, aiming to identify and analyze the recurring themes and subthemes that constitute the body of knowledge in this area. Through this comprehensive review, we identify key themes central to RPA governance: RPA governance models, RPA organizational change management (OCM), RPA risk management, RPA roles and responsibilities, RPA regulations, compliance, and frameworks, RPA auditing and controls, RPA system development life cycle, and RPA security and privacy. By synthesizing these themes, we propose a definition of RPA governance and outline a future research agenda for each theme. This paper provides a holistic review of existing RPA governance research and develops pathways for future scholarly inquiry.

  PublisherDOI

• Implementing ERP with Maintenance and Support in Mind: Exploring the Efficacy of Application Management Services for the Post-Implementation Phase

  Journal of Information Systems · 2024-03-12 · 1 citations

  articleOpen access1st authorCorresponding

  ABSTRACT Prior ERP research has focused primarily on adoption and implementation; however, in an ERP implementation, maintenance and support (M&S) also has a significant impact on the long-term viability and financial expenditures of organizations. Many organizations turn to application management service (AMS) providers to manage ERP M&S. We surveyed professionals knowledgeable in their companies’ use of AMS for ERP. We find associations between variables consistent with a business case of “keep the lights on” versus “value-driven” partnership and benefits achieved from the arrangement. We also examine activities that should lead to more M&S success: customization, quality documentation, and process standardization. We find associations between some of these variables and (1) more focus on M&S during implementation, (2) challenges transitioning to AMS, and (3) quality of AMS support. Our results are a first step toward research in AMS for ERP M&S and add to the AIS literature on the ERP post-implementation stage. Data Availability: Data available upon request.

  PublisherOA PDFDOI

• The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?

  Issues in Accounting Education · 2023 · 114 citations

  • Computer Science
  • Artificial Intelligence
  • Accounting

  ABSTRACT ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.

  PublisherOA PDFDOI

• A View from the CISO: Insights from the Data Classification Process

  Journal of Information Systems · 2021 · 11 citations

  1st authorCorresponding
  • Computer Science
  • Computer Science
  • Computer Security

  ABSTRACT Data security is a critical concern for organizations. In a rush to protect data, some IT managers overlook the important first step of data classification and instead focus on implementing the strictest controls on all data to reduce risk. To investigate organizational processes surrounding data classification, we conduct interviews with 27 CISOs in 23 organizations. We develop a model that identifies the common themes of data classification and their interrelationships. The most common driver for data classification is compliance with data privacy regulations and security standards. Collaboration and employee education are essential to the process. Increases in employee awareness of data security risk and improvements in data hygiene are outcomes. Challenges to data classification include the increase in IT landscape complexity, maintenance of an accurate data inventory, immaturity of automated tools, limited resources, and user compliance. Our model provides insights for practitioners and identifies areas of interest for researchers.

  PublisherDOI

• Using generalized audit software to detect material misstatements, control deficiencies and fraud

  Managerial Auditing Journal · 2020 · 36 citations

  1st authorCorresponding
  • Accounting
  • Business
  • Actuarial science

  Purpose As technology integration in auditing continues to grow, it is important to understand how auditors perceive connections between use of generalized audit software (GAS) and audit benefits. Design/methodology/approach The DeLone and McLean information systems success model (2003) is adapted with audit-related uses of GAS as antecedents to information quality. Survey data on 188 current users of GAS, who are financial and IT auditors, is analyzed with partial least squares method. Findings For financial auditors, detecting material misstatements antecedent is the only significant indicator of information quality for GAS. For IT auditors, detecting control deficiencies and fraud significantly impacts information quality. Information quality influences use for both auditors; however, it only influences satisfaction with GAS for financial auditors. System quality impacts GAS satisfaction for only IT auditors and has no impact on GAS use for either type of auditor. Service quality influences use of GAS for financial, but not IT auditors. For both groups, service quality has no impact on satisfaction with GAS, and GAS use and satisfaction with GAS positively increases their perceptions of audit benefits. Originality/value Financial and IT auditors who use GAS are both focused on matching GAS use with their primary audit objectives. Results suggest that as GAS use increases, system quality may be important to satisfaction. Training should first focus on the usefulness of GAS to the audit to increase extent of use. Lastly, the more auditors use GAS and are satisfied with it, the greater their perception GAS contributing directly to benefit the audit.

  PublisherDOI

• Understanding sustainability for socially responsible investing and reporting

  Journal of Capital Markets Studies · 2017-10-13 · 24 citations

  articleOpen access1st author

  Purpose The purpose of this paper is to determine what types of sustainability activities companies are reporting and whether persons external to the companies understand how those reported activities correspond to the companies’ narratives about sustainability. That is to ascertain how people interpret the meaning of the activities included in the sustainability reports. Design/methodology/approach From a sample of sustainability reports prepared by Global Reporting Initiative (GRI) guidelines, the authors identified the distinct activities reported. The authors prepared a survey comprised of these activities and asked a sample of people knowledgeable about business and investing to evaluate each activity on the extent to which they are relevant to sustainability performance. The responses were then factor analyzed to identify the most important dimensions of sustainability these persons employed to relate the activities to sustainability. Findings The dimensions employed by the subjects differed in some significant ways from those dimensions used to construct the GRI format. Subjects evaluated sustainability efforts as primarily efforts of being a good citizen with sustainability an end in itself rather than as constraint to be respected in achieving profitability goals. Research limitations/implications The study is a first attempt so results are preliminary, i.e. suggestive but not definitive. Though preliminary an intriguing implication is that closure on a sustainability reporting structure would be premature. More effort needs to be devoted to provide more clarity on the concept of corporate sustainability and what its implications are for corporate behavior. Practical implications Given the results that sustainability be regarded as a corporate end, what is the role of the corporation in society seems still to be disputatious. Sustainability may not be something achievable without changes in corporate law. Originality/value The study is an early attempt to assess the potential alternative narratives about corporate sustainability. Its value lies in providing insights into the age-old question of what should be the role of the corporation in a free society.

  PublisherOA PDFDOI

• Auditing and Security of ERP Systems

  Journal of the Association for Information Systems · 2017-01-01

  article1st authorCorresponding

  Professors teaching ERP systems may consider including content about the auditing and security of these systems, which is very important for reliability and integrity of data and the IT infrastructure and provides assurance of IT controls that support the financial statement audit. This workshop includes materials that focus on teaching both general controls (i.e. logical access, program change and computer operations) and application controls (controls either configured or programmed into the ERP system), which are two categories of controls that must be in place for an IT audit. In particular, this workshop focuses on logical access in PeopleSoft, specifically, role based access controls. Then, we will learn about how program change control is accomplished in an SAP environment through the SAP transport, followed by discussing necessary controls in a data center, using a Big-4 provided template. Finally, we will discuss the ERP-specific content in the CISA, Certified Information Systems Auditor exam. This session includes a series of exercises that are relevant to instructors and practitioners alike.

  Publisher

• Inhibitors and Enablers of GAS Usage: Testing the Dual Factor Theory

  Journal of Information Systems · 2016-01-01 · 21 citations

  article

  ABSTRACT Prior research has extensively studied information technology (IT) usage by applying well-established theories. While this research stream has yielded rich insights into the enablers of IT usage, less attention has been paid to inhibitors of IT usage. The purpose of this study is to investigate the enablers and inhibitors of generalized audit software (GAS) usage. Our research model, based on the dual factor theory, postulates that inhibitors such as system problems and perceived threat, in addition to enablers such as perceived usefulness and perceived ease of use, affect GAS usage. Based on a sample of 285 internal and external auditors, our results suggest that, after controlling for mandatory GAS usage, perceived threat negatively influences usage and perceived usefulness, whereas the system problems construct negatively influences perceived usefulness and perceived ease of use. Furthermore, our findings indicate that the effect of system problems is fully mediated by perceived usefulness and perceived ease of use, whereas the effect of perceived threat is partially mediated by perceived usefulness. Finally, our results indicate that the effect of perceived threat on GAS usage is stronger for internal auditors than external auditors, suggesting that the effect of inhibitors can vary by position. Overall, our results make important contributions to practice, as well as to research on GAS usage and the dual factor theory.

  PublisherDOI

• Corporate Sustainability Reporting and Stakeholder Concerns: Is There a Disconnect?

  Accounting Horizons · 2016-11-01 · 90 citations

  article1st authorCorresponding

  SYNOPSIS The number of companies reporting their corporate sustainability (CS) activities has significantly increased over the last decade. The result being a wide variability in the types of activities being reported and the ways the information is presented. An unanswered question is whether the information being reported by companies following the Global Reporting Initiative (GRI) CS framework is of interest to arguably one of the primary stakeholder groups, customers. Our study seeks to fill this knowledge gap by comparing the content of CS reports to results from a large-scale consumer stakeholder survey. By performing factor analysis on stakeholder evaluation of the importance of CS activities, we find that consumers see different dimensions than those put forth by the GRI framework, thereby suggesting a disconnect between corporate sustainability reporting and stakeholder views and interests. Our results indicate that risk and compliance are dimensions of interest to customers, while the GRI economic dimension is not viewed as important. Additionally, a new dimension of social justice is the most important to consumer stakeholders. Furthermore, the study highlights particular activities within each factor that are most important to the consumer stakeholder group. This research has implications for preparers of sustainability reports and organizations, such as the GRI, that establish guidance for sustainability reporting.

  PublisherDOI

Frequent coauthors

• Eileen Z. Taylor

  5 shared

• Julia B. Earp

  North Carolina State University

  5 shared

• Robert Gingras

  Cornell University

  4 shared

• Amr Kotb

  Zayed University

  4 shared

• Jonathan Hornby

  SAS Institute (United States)

  4 shared

• B.S. Vijayaraman

  University of Akron

  3 shared

• Joseph F. Brazel

  North Carolina State University

  3 shared

• Akhilesh Chandra

  All India Institute of Medical Sciences Rishikesh

  3 shared

Labs

• Accounting DepartmentPI

Awards & honors

• Best Education Paper Award (2010)