Understanding changes in systems, accounting and auditing: the impact of EDI

Bernard C. Williams (University of East Anglia, Norwich, UK)
Keith L. Hood (University of East Anglia, Norwich, UK)
Jui‐Chih Chen (Tamkang University, Tamsui, Taiwan)
Peter O Russell (University of East Anglia, Norwich, UK)

Managerial Auditing Journal

ISSN: 0268-6902

Publication date: 1 August 1997


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.



Williams, B., Hood, K., Chen, J. and Russell, P. (1997), "Understanding changes in systems, accounting and auditing: the impact of EDI", Managerial Auditing Journal, Vol. 12 No. 6, pp. 298-304. https://doi.org/10.1108/02686909710180652

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Copyright © 1997, MCB UP Limited

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