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    題名: Understanding changes in systems, accounting and auditing: the impact of EDI
    作者: Williams, Bernard C.;Hood, Keith L.;陳叡智;Chen, Jui-chih;Russell, Peter O
    貢獻者: 淡江大學會計學系
    關鍵詞: Accountancy;Auditing;EDI;Information technology;Systems design
    日期: 1997-01-01
    上傳時間: 2009-11-30 12:39:26 (UTC+8)
    出版者: Bingley: Emerald Group Publishing Ltd.
    摘要: Considers the impact of EDI on accounting systems, accounting, and on auditing. Indicates that the beneficiaries of EDI are mainly the powerful companies that initiate it, a point sometimes overloooked in the claims made for EDI. Finds that IT and business strategy did not appear to be integrated for these companies although they were able to extend their span of control through inter-organizational systems beyond their organizational boundaries into areas where they do not need to be providers of capital. In turn this presents them with an additional control risk which needs to be addressed through a stronger managerial or internal audit function.
    關聯: Managerial Auditing Journal 12(6), pp.298-304
    DOI: 10.1108/02686909710180652
    顯示於類別:[會計學系暨研究所] 期刊論文


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