Back, Barbro

Koskivaara, Eija

Mueller, Christian D.

Novakowski, Robert

O\u27Learly, Daniel E.

Themistocleous, Marinos

English

AIS Electronic Library (AISeL)

Association for Information SystemsAIS Electronic Library (AISeL)ECIS 2002 Proceedings European Conference on Information Systems(ECIS)2002The Impact of IT on Accounting and AuditingBarbro BackAbo Akademi UniversityDaniel E. O'LearlyUniversity of Southern CaliforniaRobert NovakowskiKPMG WarsawChristian D. MuellerUniversity of St. GallenMarinos ThemistocleousBrunel UniversitySee next page for additional authorsFollow this and additional works at: http://aisel.aisnet.org/ecis2002This material is brought to you by the European Conference on Information Systems (ECIS) at AIS Electronic Library (AISeL). It has been acceptedfor inclusion in ECIS 2002 Proceedings by an authorized administrator of AIS Electronic Library (AISeL). For more information, please contactelibrary@aisnet.org.Recommended CitationBack, Barbro; O'Learly, Daniel E.; Novakowski, Robert; Mueller, Christian D.; Themistocleous, Marinos; and Koskivaara, Eija, "TheImpact of IT on Accounting and Auditing" (2002). ECIS 2002 Proceedings. 1.http://aisel.aisnet.org/ecis2002/1AuthorsBarbro Back, Daniel E. O'Learly, Robert Novakowski, Christian D. Mueller, Marinos Themistocleous, and EijaKoskivaaraThis article is available at AIS Electronic Library (AISeL): http://aisel.aisnet.org/ecis2002/1ECIS 2002 • June 6–8, Gdańsk, Poland — First — Previous — Next — Last — Contents —1097THE IMPACT OF IT ON ACCOUNTING AND AUDITING Chair:Barbro Back Åbo Academi University, Finland Panellists:Daniel E. O’LearlyUniversity of Southern California, USA Robert NovakowskiKPMG Warsaw, Poland Christian D. Mueller University of St. Gallen, Switzerland Marinos ThemistocleousBrunel University, United Kingdom Eija KoskivaaraTurku Centre for Computer Science TUCS and Turku School of Economics and Business Administration, Finland The focus of the panel is on new information technology support systems for monitoring and controlling operations. Increased competition and the need for faster and better information for decisions mark today's business environment. In addition, systems are complex and many times on-line. A large amount of information, e.g. receipts and accounting records, is increasingly displayed only in electronic form. Companies are reporting their financial outcome quarterly and more and more companies are moving their financial information on to a public network. Sometimes the speed at which these reports are made makes one wonder whether all the relevant information is audited and reliable. This complexity means that managers, accountants, and auditors have more and different kinds of work to do than they had earlier. Therefore a central theme in the panel would be how information technology developments affect the nature of the work process and the skills and what benefits advanced methods offers to users. The target audience is managers, investors, auditors, researchers, and tax authorities. All these persons need reliable information and the adaptation of new tools may create a competitive advantage for them.  The audience of the panel will get update information about new methods and possible examples how these methods could affect their working environment. Each panellist presents a different perspective, including advantages and disadvantage, on the advanced methods and their affects to ensure the reliability of information. This presentation would take about five to ten minutes. Then the chaired debate between the panellists' start. There could be questions from the audience during the debate. 

The Impact of IT on Accounting and Auditing

https://aisel.aisnet.org/cgi/viewcontent.cgi?article=1025&amp;context=ecis2002

The Impact of IT on Accounting and Auditing

Abstract

Similar works

Full text

Available Versions

AIS Electronic Library (AISeL)