Contentment and the computer system

Article Abstract:

Accountants who are requested by clients to approve new computer systems should inform their clients about many situations in which systems can become inefficient. Accountants can refer to user manuals to explain to clients how they can get the most out of the new system. Clients should also become aware that users have to work together to ensure the efficient use of the system. Double entry is another essential factor in controlling a computer system, as well as the system's ablility to identify theindividuals entering transactions for easy reference if the need for verifications arise. Natural disasters or unexpected incidents can also lead tosystem inefficiency. Thus, contingency plans for such situations are essential.Lastly, accountants should consider timing when communicating these requirements to clients so as not to upset or interfere with existing implementation plans.

Evaluation, Computers, Digital computers

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It's the way we do things here

Article Abstract:

Organizations that operate in developing markets need to have a strong financial culture in place. This is particularly true in countries where local staffers have not fully accepted the tenets of Western-style business management, perhaps because they are more familiar with bureaucratic systems. To ensure that management decisions are properly understood, accountants are advised to provide non-finance personnel with some training on the basics of financial culture. This can be done by explaining key accounting concepts that can help members of the operations team to better appreciate the role of the finance department in setting corporate strategy. Recruiting qualified local finance people, building cross-functional relationships, and being a visible, active member of senior management would also help bridge the cultural gap with local staff.

Financial Personnel, Organization of the Financial Function, Methods, Management, Developing countries, Financial management, Financial occupations, Finance departments

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The IT detectives

Article Abstract:

The usefulness of IT forensic skills to forensic accountants in gathering evidence of data and reports from electronic devices is presented.

United Kingdom, Management dynamics, Information Systems & Theory, Usage, Information technology, Technology application, Accounting, Accounting software, Accounting departments, Integrated accounting software

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