Information Technology is changing the nature of organizations and the way all ofus work. IT design variables make it possible to create new organization structures andnew modes of operation. The second order impact of these new types of organizationsand working arrangements is on physical...

Information technology (IT) has a tremendous impact on the discipline of accounting by introducing new ways of retrieving and processing information about performance deviations and control effectiveness. This paper explores the role of IT for managing organizational controls by analyzing value...