QUT ePrints

Collaborative organisational structures : implications for the accounting profession

Prasad, Acklesh (2010) Collaborative organisational structures : implications for the accounting profession. The Fiji Accountant, June.

View at publisher

Abstract

The IT systems drive the financial reporting processes in modern business environments. The result is an integrative system of initialing, authorizing, recording, and processing of financial transactions. This IT-related change inextricably links to the overall financial reporting process, requiring a deeper level of understanding and commitment. Firm’s IT governance initiatives provide this commitment by enforcing controls to IT components to ensure compliance to overall financial reporting requirements. The IT governance institute (ITGI) and other authorities have developed a number of frameworks and guidelines (e.g., COBIT) to help management in managing IT-intensive processes.

Impact and interest:

Citation countsare sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

25 since deposited on 31 May 2012
11 in the past twelve months

Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.

ID Code: 50703
Item Type: Journal Article
ISSN: 1728-9378
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2010 Fiji Institute of Accountants
Copyright Statement: Copyright: © Reproduction in whole or part of any text, photograph or illustration without the written permission of the Executive Director is prohibited.
Deposited On: 01 Jun 2012 08:14
Last Modified: 01 Jun 2012 08:24

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page