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Continuous Auditing, broadly defined as the transformation of internal and external auditing through the application of modern information technology, is being increasingly adopted by firms throughout the world. Organizations ranging from Siemens, HCA, the Royal Canadian Mounted Police, BIPOP Bank and the Internal Revenue Service are developing tools and(More)
ERP – Enterprise Resources Planning is a concept broadly diffused to people and organizations since when it was coined by Gartner Group in early 1990 as the next-generation of MRP II (Keller). Very soon it became the symbol of a revolutionary change in the mode of operating company processes. Later, it was considered the solution for those organizations(More)
The Teaching of Accounting is facing nowadays a significant challenge. Reason is that it aims educating youngster that are going to work in companies that use advanced Information Technologies and endeavor promoting continuous organizational changes. Those changes require constant attention and continuous adaptation from both academics and practitioners. To(More)
The general objective of this work is to identify a set of electronic governance practices for the executive power of the Brazilian States and Federal District, to measure and relate them to the economic and social development of the respective States and Federal District. In order to achieve this objective, the authors first used bibliographic research to(More)
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