TDNet Discover

The purpose of this qualitative case study is to examine how fragmented payroll governance impacts financial reporting accuracy across Payroll, Human Resources Information Systems (HRIS), and Corporate Accounting within a multi-entity organization. The problem of practice is that fragmented ownership, inconsistent processes, and limited cross-functional communication across these areas contribute to payroll discrepancies, reconciliation challenges, and reduced reporting accuracy. This study is guided by Systems Theory and the COSO Internal Control Framework to examine interdependencies and control effectiveness across organizational functions. The primary research question explores how fragmentation in payroll governance contributes to discrepancies, reconciliation challenges, and reduced reporting accuracy. The study is conducted within a private real estate investment organization utilizing multiple enterprise systems, including UKG, Yardi, and Vena, with approximately 851 employees across multiple locations. Data will be collected through semi-structured interviews with payroll, HRIS, and accounting professionals, along with document analysis of payroll reports, reconciliation records, and existing organizational data. Data will be analyzed using coding and thematic analysis to identify patterns related to control breakdowns, communication gaps, and system misalignment. The findings are expected to support the development of a systems-based payroll governance framework designed to improve cross-functional alignment, strengthen internal controls, and enhance financial reporting accuracy. The study is expected to result in improved payroll accuracy, enhanced internal controls, and stronger cross-functional alignment across Payroll, HRIS, and Corporate Accounting.