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/10.1108/02686909710180652Download as .RIS
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