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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/20260

    Title: Understanding changes in systems, accounting and auditing: the impact of EDI
    Authors: Williams, Bernard C.;Hood, Keith L.;陳叡智;Chen, Jui-chih;Russell, Peter O
    Contributors: 淡江大學會計學系
    Keywords: Accountancy;Auditing;EDI;Information technology;Systems design
    Date: 1997-01-01
    Issue Date: 2009-11-30 12:39:26 (UTC+8)
    Publisher: Bingley: Emerald Group Publishing Ltd.
    Abstract: 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.
    Relation: Managerial Auditing Journal 12(6), pp.298-304
    DOI: 10.1108/02686909710180652
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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