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| Tekijä: | Olivier, H. |
| Otsikko: | Challenges facing the accountancy profession |
| Lehti: | European Accounting Review
2000 : VOL. 9:4, p. 603-624 |
| Asiasana: | Accounting profession Information technology Internet Regulated industries |
| Kieli: | eng |
| Tiivistelmä: | This article cosiders that the two most important influences on the accounting profession are the development of new information technology and the elaboration of an ever more complex regulatory framework. The article examines the evolution of business reporting on the Internet and its likely consequences for accounting, accountants and assurance services provided by auditors. |
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