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Details van artikel 9 van 12 gevonden artikelen
| Titel: |
RELIABILITY THEORY APPLIED TO ACCOUNTING INTERNAL CONTROL: A FIELD STUDY |
| Auteur: |
Stratton, Weuliam O. |
| Verschenen in: |
IIE transactions |
| Paginering: | Jaargang 26 (1994) nr. 6 pagina's 44-55 |
| Jaar: |
1994-11-01 |
| Inhoud: |
Reliability modeling of accounting internal control structures has appeared in professional accounting literature but has not resulted in application in practice. Reasons for this include the lack of a prototype for application, the lack of expertise in the accounting discipline, computational complexities, and the resistance of the accounting profession to quantitative methods. The increased power and portability of computers and the need of the accounting profession for more interdisciplinary approaches to the evaluation and design of such systems have generated the need to reconsider the potential of the reliability approach. This paper presents a prototype for application and reports on a field study using this prototype. |
| Uitgever: |
Taylor & Francis |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 9 van 12 gevonden artikelen
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