E-Transactions and Management Accounting Practices of Kenyan Manufacturing Companies: A Literature Review

[...]regulatory structures that are in place to deal with the traditional transactions are likely to be tested by the uptake of the electronic commerce and the use of the internet. Prior research states that as electronic commerce increases, it is bound to profoundly change accounting information sy...

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Bibliographic Details
Published inICSB World Conference Proceedings p. 1
Main Authors Mbogo, Marion, Macharia, Jimmy
Format Conference Proceeding
LanguageEnglish
Published Washington International Council for Small Business (ICSB) 01.01.2014
Subjects
Accounting procedures
Electronic commerce
Forensic accounting
Globalization
Information systems
Internet
Literature reviews
Management accountants
Management accounting
Manufacturing
Mobile commerce
Studies
Kenya
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Summary:[...]regulatory structures that are in place to deal with the traditional transactions are likely to be tested by the uptake of the electronic commerce and the use of the internet. Prior research states that as electronic commerce increases, it is bound to profoundly change accounting information systems and professional practices in auditing, financial reporting, management accounting, tax accounting, forensic accounting and business intelligence and counter intelligence. [...]regulatory structures that are in place to deal with the traditional transactions are likely to be tested by the uptake of the electronic commerce and the use of the internet.