L'impact de l'utilisation des technologies de l'information sur la performance : résultats d'une enquête menée auprès des professionnels de la comptabilité

Authors

Michel Vézina, Département des sciences comptables ,École des Hautes Etudes Commerciales, Montréal (Québec) CanadaFollow

Abstract

As all professionals working in the current economic context, the accountants try to maintain the quality of audit services while improving their performance. This paper shows the result of a survey conducted to obtain the perceptions of 167 auditors of the public sector in Canada. The results show that the automation of the audit work improves the success of audit engagement but this impact is affected by the application portfolio, the way IT are used considering the nature of the task to be accomplished and the level of complexity of the audit.

Recommended Citation

Vézina, Michel (1996) "L'impact de l'utilisation des technologies de l'information sur la performance : résultats d'une enquête menée auprès des professionnels de la comptabilité," Systèmes d'Information et Management: Vol. 1: Iss. 3, Article 3.
Available at: https://aisel.aisnet.org/sim/vol1/iss3/3