Accounting regulatory changes that affect the information technology (IT) infrastructure of firms have prompted Chief Information Officers (CIOs) to take the lead in aligning IT changes with new reporting requirements. This study investigates the associations between the mandatory adoption of...

Classifies the critical knowledge/skill set according to content or domain of knowledge by means of a survey. This is conducted in accordance with what IS practitioners and educators can easily relate. The survey uses this approach and includes four broad categories of critical Information...