Collaborative organisational structures : implications for the accounting profession

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

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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.

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ID Code: 50703
Item Type: Journal Article
Refereed: No
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
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
Deposited On: 31 May 2012 22:14
Last Modified: 31 May 2012 22:24

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