Williams, Bernard C.; Hood, Keith L.; Chen, Jui‐Chih; … - In: Managerial Auditing Journal 12 (1997) 6, pp. 298-304
Considers the impact of EDI on accounting systems, accounting, and on auditing. Indicates that the beneficiaries of EDI are mainly the powerful companies that initiate it, a point sometimes overloooked in the claims made for EDI. Finds that IT and business strategy did not appear to be...