Brian L. McGuire

Reducing the Conflict between Accounting and It Brought About by ERP, Compliance and Ethical Issues

The emergence of enterprise resource planning (ERP) software applications as well as more recent compliance issues have forced many previously separate and independent information technology (IT) and accounting tasks and responsibilities to become tightly coordinated. In addition, the growing emphasis on ethics and the laws created to enhance corporate responsibility, accountability, and compliance in the United States (such as the Sarbanes-Oxley Act and the control objectives for information and related technology) are putting a strain on the relationship between accounting and IT. This paper identifies areas that have caused problems and suggest ways to reduce or lessen the resultant tension