The Development Impact of Information Technology in Trade Facilitation

The main purpose of this chapter is to provide an overview and context of the country studies on Information Technology (IT) for Trade Facilitation (TF) in Small and Medium Enterprises (SMEs).Impact of Information Techonology, Trade Facilitation, SMEs

EDI control : management and audit issues

https://egrove.olemiss.edu/aicpa_guides/1419/thumbnail.jp

Impact of IT related Trade Facilitation Measures on SMEs: An Overview of Indian Experience

This paper examine the extent of automation of trade facilitation in India and to assess the impact of automation on SMEs in the country.Impace of Information Techonology, SMEs, India

E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?

A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits. We hypothesize and find evidence indicating that information technology and communication expertise are positively related to expertise in E-commerce audit judgment. We also find that system change management expertise and information technology audit expertise mediate this relationship.E-commerce Audit Judgment, IT Audit, Structural Equations Modeling

Audit implications of EDI; Auditing procedure study;

https://egrove.olemiss.edu/aicpa_guides/1035/thumbnail.jp

Auditing Symposium XIII: Proceedings of the 1996 Deloitte & Touche/University of Kansas Symposium on Auditing Problems

Meeting the challenge of technological change -- A standard setter\u27s perspective / James M. Sylph, Gregory P. Shields; Technological change -- A glass half empty or a glass half full: Discussion of Meeting the challenge of technological change, and Business and auditing impacts of new technologies / Urton Anderson; Opportunities for assurance services in the 21st century: A progress report of the Special Committee on Assurance Services / Richard Lea; Model of errors and irregularities as a general framework for risk-based audit planning / Jere R. Francis, Richard A. Grimlund; Discussion of A Model of errors and irregularities as a general framework for risk-based audit planning / Timothy B. Bell; Framing effects and output interference in a concurring partner review context: Theory and exploratory analysis / Karla M. Johnstone, Stanley F. Biggs, Jean C. Bedard; Discussant\u27s comments on Framing effects and output interference in a concurring partner review context: Theory and exploratory analysis / David Plumlee; Implementation and acceptance of expert systems by auditors / Maureen McGowan; Discussion of Opportunities for assurance services in the 21st century: A progress report of the Special Committee on Assurance Services / Katherine Schipper; CPAS/CCM experiences: Perspectives for AI/ES research in accounting / Miklos A. Vasarhelyi; Discussant comments on The CPAS/CCM experiences: Perspectives for AI/ES research in accounting / Eric Denna; Digital analysis and the reduction of auditor litigation risk / Mark Nigrini; Discussion of Digital analysis and the reduction of auditor litigation risk / James E. Searing; Institute of Internal Auditors: Business and auditing impacts of new technologies / Charles H. Le Grandhttps://egrove.olemiss.edu/dl_proceedings/1012/thumbnail.jp

Studies in Trade and Investment: The Development Impact of Information Technology in Trade Facilitation

Section A of this chapter deals with the role of SMEs in exports while section B details evolution in the use of IT for cargo clearance. Section C examines the impact of IT trade facilitation measures on SMEs. Section D presents stakeholder interviews on the impact of information technology automation in trade facilitation. Section E concludes the chapter and proposes some recommendations.Trade facilitation, ICT, IT, SMEs, export, customs, India

25 Years of Research into the Management of eTechnology Projects

Over the last 25 years, information technology has evolved from intra-organizational systems to inter-organizational electronic technologies (eTechnology) that span organizations and industries and to extra-organizational systems delivered via the Internet, which involve individuals rather than organizationss. Project management research has largely sought reasons for project outcomes (Factor Research), and considered projects either as a process (Engineering Tradition) or as a form of organization (Social Science Tradition). This meta-analysis of 284 research papers identified key findings that provide insights and guidance for eTechnology project management in different technical and organizational environments. As the management context of eTechnology projects changed and project implementation moved beyond the control of a single organization, research focus shifted to examining topics within inter-organizational environments. Although some shift in focus occurred towards the social aspects of eTechnology project management, there was comparatively little use of multiple levels of analysis or interdisciplinary research within the Social Science Tradition

Barriers to global electronic commerce: A cross-country study of Hong Kong and Finland

So far electronic commerce has primarily been limited to electronic business-to-business transactions and small, but quickly growing, consumer-oriented activities on the Internet, such as electronic advertisements mated with the traditional mail-order operations. What lies ahead in the future is a concept of true global electronic commerce (GEC), in which firms will exploit a virtual value chain to migrate much of their value-adding activities from the physical marketplace to the virtual marketplace. The capability for business concerns to be able to reach out to a global business community at a relatively small cost is very attractive and promises to transform international business. Despite this realization, it has become increasingly evident that the proliferation of GEC is dependent on resolution of a myriad of technical, organizational, economic, cultural, political, and legal issues. In this study, field studies of 10 companies in Hong Kong and Finland were conducted with an eye toward identifying the major barriers that have hindered or slowed down the wide acceptance of electronic commerce across borders. In addition to several country-specific barriers to GEC, resistance to change, lack of education about the potentials of GEC, and lack of flexible software were found to be the key inhibitors to the orderly acceptance and deployment of computer-mediated commerce at the global level.published_or_final_versio