Purpose – The purpose of this paper is to discuss the impact of an Enterprise Resources Planning (ERP) system on the role of accountants, to provide job qualifications for their reference. Design/methodology/approach – This research adopts the case study method, using on‐the‐spot...

Purpose – To examine whether there are differences with respect to internal auditors' attitude toward environmental protection, cognizance of environmental auditing and environmental knowledge. Design/methodology/approach – A questionnaire survey based research method is used and a...