Detail Managers' behavior and internal controls in an EDI environment: An investigation using the theory of planned behavior Bibliografi Author: Glandon, TerryAnn ; Taylor, Martin (Advisor) Topik: BUSINESS ADMINISTRATION; ACCOUNTING|BUSINESS ADMINISTRATION; MANAGEMENT Bahasa: (EN )    ISBN: 0-599-80882-9     Penerbit: THE UNIVERSITY OF TEXAS AT ARLINGTON     Tahun Terbit: 2000     Jenis: Theses - Dissertation Fulltext: 9975291.pdf (0.0B; 14 download) Abstract This research is unique in that applies the theory of planned behavior in an accounting and information systems context. The theory has been tested in information systems; this is the first study that combines the two disciplines. A field study of 235 small businesses was conducted to determine the degree to which critical factors influence executives in the decision-making process. The context used was modification of internal controls after electronic data interchange (EDI) implementation. The results of the research indicate that small business owners and managers are influenced by their attitude and by their perception of whether stakeholders will approve or disapprove of internal control changes. Potential obstacles such as limited financial and human resources were expected to affect their decision; however, the sample data did not support that hypothesis. Two of the external variables, firm size and accounting system complexity, also had an impact on their decision. Executives in larger firms were more likely to modify controls; system complexity interacted with attitude, suggesting that the executive's attitude was more important in firms with more complex systems. The results are cause for concern because overall, few of the respondents planned to modify internal controls after EDI adoption. It is possible that small business owners and managers are not aware of the increased business risk associated with changing accounting systems and business practices without a corresponding change in internal controls. An inadequate control system can have serious implications for all trading partners. By drawing attention to these concerns this study can help executives of small businesses develop sensitivity for internal control issues that will be of concern to their trading partners. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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