Collaborative organisational structures : implications for the accounting profession
Prasad, Acklesh (2010) Collaborative organisational structures : implications for the accounting profession. The Fiji Accountant, June.
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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|Item Type:||Journal Article|
|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:||31 May 2012 22:14|
|Last Modified:||31 May 2012 22:24|
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