NEW CHALLENGES OF ACCOUNTING AND AUDITING IN E-ENVIRONMENT IN INDIA
Autor(a) principal: | |
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Data de Publicação: | 2008 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://proxy.furb.br/ojs/index.php/universocontabil/article/view/1081 |
Resumo: | E-commerce is rapidly transforming the way accounting and auditing functions are performed, posing new challenges to the accounting profession. A few guidelines exist for meeting some of these new challenges, however, sheer magnitude and diversity of problems render these guidelines grossly inadequate to comprehend their intricacies. Most of the studies on e-commerce have examined the extent of its activities in the advanced countries. However, no attempt seems to have been made to examine the accounting and auditing aspects of e-commerce. The present work, therefore, bridges a research gap: it aims at identifying critical issues related to e-accounting and e-auditing that the professional community is presently confronted with. Two sets of pre-structured questionnaires have been used to collect information from 75 accounting professionals and 75 auditors who are members of the Institute of Chartered Accountants of India. The research has underlined the need for standards related to measurement, recording and disclosure of certain e-transactions. E-environment has also changed the manner of audit and the nature of services required from an auditor. It is hoped that the present work would be useful for professionals, policy makers, regulatory bodies and managers in the development of strategies for better handling of e-commerce environment. It would provide some insight into identification, measurement, communication and verification of economic information about e-commerce transactions. |
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NEW CHALLENGES OF ACCOUNTING AND AUDITING IN E-ENVIRONMENT IN INDIAE-commerce is rapidly transforming the way accounting and auditing functions are performed, posing new challenges to the accounting profession. A few guidelines exist for meeting some of these new challenges, however, sheer magnitude and diversity of problems render these guidelines grossly inadequate to comprehend their intricacies. Most of the studies on e-commerce have examined the extent of its activities in the advanced countries. However, no attempt seems to have been made to examine the accounting and auditing aspects of e-commerce. The present work, therefore, bridges a research gap: it aims at identifying critical issues related to e-accounting and e-auditing that the professional community is presently confronted with. Two sets of pre-structured questionnaires have been used to collect information from 75 accounting professionals and 75 auditors who are members of the Institute of Chartered Accountants of India. The research has underlined the need for standards related to measurement, recording and disclosure of certain e-transactions. E-environment has also changed the manner of audit and the nature of services required from an auditor. It is hoped that the present work would be useful for professionals, policy makers, regulatory bodies and managers in the development of strategies for better handling of e-commerce environment. It would provide some insight into identification, measurement, communication and verification of economic information about e-commerce transactions.Universidade Regional de Blumenau2008-11-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://proxy.furb.br/ojs/index.php/universocontabil/article/view/108110.4270/ruc.20095Revista Universo Contábil; v. 5 n. 1 (2009); 88-991809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://proxy.furb.br/ojs/index.php/universocontabil/article/view/1081/794Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessBansal, S CSharma, Lata2009-08-13T15:56:19Zoai:ojs.proxy.furb.br:article/1081Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2009-08-13T15:56:19Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
NEW CHALLENGES OF ACCOUNTING AND AUDITING IN E-ENVIRONMENT IN INDIA |
title |
NEW CHALLENGES OF ACCOUNTING AND AUDITING IN E-ENVIRONMENT IN INDIA |
spellingShingle |
NEW CHALLENGES OF ACCOUNTING AND AUDITING IN E-ENVIRONMENT IN INDIA Bansal, S C |
title_short |
NEW CHALLENGES OF ACCOUNTING AND AUDITING IN E-ENVIRONMENT IN INDIA |
title_full |
NEW CHALLENGES OF ACCOUNTING AND AUDITING IN E-ENVIRONMENT IN INDIA |
title_fullStr |
NEW CHALLENGES OF ACCOUNTING AND AUDITING IN E-ENVIRONMENT IN INDIA |
title_full_unstemmed |
NEW CHALLENGES OF ACCOUNTING AND AUDITING IN E-ENVIRONMENT IN INDIA |
title_sort |
NEW CHALLENGES OF ACCOUNTING AND AUDITING IN E-ENVIRONMENT IN INDIA |
author |
Bansal, S C |
author_facet |
Bansal, S C Sharma, Lata |
author_role |
author |
author2 |
Sharma, Lata |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Bansal, S C Sharma, Lata |
description |
E-commerce is rapidly transforming the way accounting and auditing functions are performed, posing new challenges to the accounting profession. A few guidelines exist for meeting some of these new challenges, however, sheer magnitude and diversity of problems render these guidelines grossly inadequate to comprehend their intricacies. Most of the studies on e-commerce have examined the extent of its activities in the advanced countries. However, no attempt seems to have been made to examine the accounting and auditing aspects of e-commerce. The present work, therefore, bridges a research gap: it aims at identifying critical issues related to e-accounting and e-auditing that the professional community is presently confronted with. Two sets of pre-structured questionnaires have been used to collect information from 75 accounting professionals and 75 auditors who are members of the Institute of Chartered Accountants of India. The research has underlined the need for standards related to measurement, recording and disclosure of certain e-transactions. E-environment has also changed the manner of audit and the nature of services required from an auditor. It is hoped that the present work would be useful for professionals, policy makers, regulatory bodies and managers in the development of strategies for better handling of e-commerce environment. It would provide some insight into identification, measurement, communication and verification of economic information about e-commerce transactions. |
publishDate |
2008 |
dc.date.none.fl_str_mv |
2008-11-21 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://proxy.furb.br/ojs/index.php/universocontabil/article/view/1081 10.4270/ruc.20095 |
url |
https://proxy.furb.br/ojs/index.php/universocontabil/article/view/1081 |
identifier_str_mv |
10.4270/ruc.20095 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://proxy.furb.br/ojs/index.php/universocontabil/article/view/1081/794 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 5 n. 1 (2009); 88-99 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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1754204039903444992 |