Ethical structuring of advanced information technology in public accounting firms
Article Abstract:
Understanding the dynamics between individual agents in accounting firms and the organizational structures of the firm is crucial for creating ethical behavior. The mutually reinforcing dynamic of structure and agent is especially important in the age of advanced information technology. Responsibility for decisions must be monitored when computers do an increasing amount of the work.
Publication Name: Accounting Forum
Subject: Business
ISSN: 0155-9982
Year: 1997
User Contributions:
Comment about this article or add new information about this topic:
Information systems reliability assurance: the inherent difficulty in structured analysis of dynamic processes
Article Abstract:
The author explores reliability testing in the development of information systems. He points out the conflict of evaluating development processes with dynamic rather than static analysis, and he mentions that one must include tests which explore the implications for individuals and society.
Publication Name: Accounting Forum
Subject: Business
ISSN: 0155-9982
Year: 2000
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Introduction. The archaeology of accounting systems. Celebrating and reviewing
- Abstracts: Further notes on estimating economic returns from published accounting statements. Discussion of estimating the equity risk premium using accounting fundamentals
- Abstracts: An examination of the long run performance of UK acquiring firms. Discussion of acquisition-related provision-taking and post-acquisition performance in the UK prior to FRS7
- Abstracts: Determinants of financial information published by private not-for-profit organisations. Understanding assurance service reports: a user perspective
- Abstracts: Building information security layer by layer. From conscription to subscription. Combating terrorism