教師資料查詢 | 類別: 期刊論文 | 教師: 陳叡智 Jui-chih Chen (瀏覽個人網頁)

標題:Understanding changes in systems, accounting and auditing: the impact of EDI
學年85
學期1
出版(發表)日期1997/01/01
作品名稱Understanding changes in systems, accounting and auditing: the impact of EDI
作品名稱(其他語言)
著者Williams, Bernard C.; Hood, Keith L.; 陳叡智; Chen, Jui-chih; Russell, Peter O
單位淡江大學會計學系
出版者Bingley: Emerald Group Publishing Ltd.
著錄名稱、卷期、頁數Managerial Auditing Journal 12(6), pp.298-304
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.
關鍵字Accountancy; Auditing; EDI; Information technology; Systems design
語言英文
ISSN0268-6902
期刊性質國外
收錄於
產學合作
通訊作者
審稿制度
國別英國
公開徵稿
出版型式紙本
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