B. Considine, J. P. Krahel, Margarita M. Lenk, Diane J. Janvrin
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引用次数: 1
摘要
摘要:七个简短的案例强调了对社交技术使用进行组织控制的必要性。高管们现在认为社会技术战略和风险的管理是他们的第四优先事项,投入大量资源来制定有效的社会技术使用政策(卡里克等人,2013;德勤2012;Feltham and Nichol 2012)。此外,组织根据其目标和目标受众改变其社交技术投资选择(AICPA 2013;Gallaugher and Ransbotham 2010;Kaplan and Haenlein 2010)。各种各样的案例学习目标涉及应用内部控制模型,以及开发和证明关于社会技术的使用和滥用如何影响运营、财务报告和法规遵从性目标、风险、控制和性能监视活动的意见。教师可以在一次使用一个或多个案例,无论是个人或学生团体,在本科或研究生金融…
ABSTRACT: Seven short cases highlight the need for organizational control of the use of social technology. Executives now consider the management of social technology strategies and risks to be their fourth highest priority, investing significant resources to develop effective social technology use policies (Carrick et al. 2013; Deloitte 2012; Feltham and Nichol 2012). Moreover, organizations vary their social technology investment choices depending on their objectives and their target audiences (AICPA 2013; Gallaugher and Ransbotham 2010; Kaplan and Haenlein 2010). A wide variety of case learning objectives involve applying internal control models, and developing and justifying opinions about how social technology uses and abuses affect operational, financial reporting and regulatory compliance objectives, risks, controls, and performance-monitoring activities. Instructors may utilize one or more of these cases at a time, either individually or in student groups, and in undergraduate or graduate financia...
期刊介绍:
The mission of Issues in Accounting Education is to publish research, commentaries, instructional resources, and book reviews that assist accounting faculty in teaching and that address important issues in accounting education. The journal will consist of two major sections, “Research and Commentary” and “Instructional Resources”.