TY  - JOUR
AB  - 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.
VL  - 12
IS  - 6
SN  - 0268-6902
DO  - 10.1108/02686909710180652
UR  - https://doi.org/10.1108/02686909710180652
AU  - Williams Bernard C.
AU  - Hood Keith L.
AU  - Chen Jui‐Chih
AU  - Russell Peter O
PY  - 1997
Y1  - 1997/01/01
TI  - Understanding changes in systems, accounting and auditing: the impact of EDI
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 298
EP  - 304
Y2  - 2024/05/09
ER  -