Ethical structuring of advanced information technology in public accounting firms

Article Abstract:

Understanding the dynamics between individual agents in accounting firms and the organizational structures of the firm is crucial for creating ethical behavior. The mutually reinforcing dynamic of structure and agent is especially important in the age of advanced information technology. Responsibility for decisions must be monitored when computers do an increasing amount of the work.

Management, Information technology, Accounting firms, Accounting services

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Information systems reliability assurance: the inherent difficulty in structured analysis of dynamic processes

Article Abstract:

The author explores reliability testing in the development of information systems. He points out the conflict of evaluating development processes with dynamic rather than static analysis, and he mentions that one must include tests which explore the implications for individuals and society.

United Kingdom, Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Statistical Data Included, Analysis, Testing, Accounting, Practice, Information systems, Reliability, Reliability (Trustworthiness), Dynamic testing, Dynamic testing (Engineering)

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