From the early 1980s to the late 1990s overall productivity rates did not reflect the rising investment in information and computer technology (ICT). This paradox, the productivity paradox, which was widely discussed among economists may well turn out to be mainly a mirage once the assumption is...

Purpose The purpose of this paper is to investigate potential barriers to deployment of information technology (IT) projects and evaluate strategies to overcome them in hotel companies. Design/methodology/approach Empirical data were collected through a series of in-depth semi-structured...

In the future, paperless audits will become commonplace as audit clients increasingly shift to paperless systems and audit software is developed that allows auditors to complete most procedures on‐line. To audit on‐line systems, auditors will have to incorporate on‐line audit software as...

Technological advances (e.g. e‐commerce and the Internet) have changed business practices and the process of recording and storing business transactions. Extensible Business Reporting Language (XBRL) will soon be built into accounting and reporting software which would allow on‐line...

In many organisations information systems are difficult to use and so underutilised that managers lose substantial productivity gains. Major problems stem from design processes based on an engineering paradigm; these are critically assessed. How to build the software interface through user...

The accountants′ world is changing greatly as a result of, inter alia , emerging technologies, global competition, increasing complexity, dynamic effects, dramatic growth, and new laws. To manage accountants effectively in this evolving environment, new techniques are eeded to support and...

Computer crime and the abuse of computer and telecommunications systems have become a serious threat to the integrity of information systems. The Organization for Economic Co‐operation and Development has addressed this problem as has Interpol. National governments such as Canada have enacted...

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...

As businesses increasingly use electronic data processing (EDP) techniques to process their accounting systems, auditors must gather critical information more efficiently. Such tools and techniques as electronic data interchange, the Internet and other modern technological subjects signal the...