期刊論文

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
ISSN 0268-6902
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