Daniel M. Ivancevich

EDI Adoption and Implementation: An Examination of Perceived Operational and Strategic Benefits, and Controls

In recent years, Electronic Data Interchange (EDI) has revolutionized the way in which businesses conduct their trading activities. Even though the popularity and potential attached to EDI is growing rapidly, knowledge regarding the nature of EDI benefits and EDI control practices is very limited. This paper reports the results of a survey of EDI users that explores these key implementation issues. This study focuses on organizational factors that are associated with EDI adoption and implementation. Findings indicate that organizations experience both operational and strategic benefits from EDI. Customer‐initiated EDI users recognized slightly greater EDI strategic benefits than did other users. Also, long‐time users recognized both strategic and operational benefits in greater proportions than did more recent users, and smaller firms more often cited better customer service and convenience (as strategic and operational benefits, respectively) from implementing EDI. An examination of control practices rev...

Reply to Discussions of Information Technology‐Related Activities of Internal Auditors

Our paper was reviewed and discussed by both a practitioner (Burton 2000) and an academic (Jackson 2000). We thank both discussants for their time and helpful comments. The response will be organized to address comments made by each discussant. First, we thank Mr. Burton for taking time out of a hectic schedule as a Director of Internal Audit to read and discuss this paper. We felt this was a very constructive review that focused on the practical issues being examined. His comments are particularly helpful, as he holds the same position as the survey respondents. In general, this discussant found the results in our paper to be “pretty much as expected” from his experience in practice. We agree that the results are not surprising. We intended our paper to be a preliminary step in understanding the internal audit and control of IT, and sometimes a first step is a small one. Further, we believe that one of the contributions of academic research is to provide data so that positions can be taken or arguments can be made based on objective rather than anecdotal evidence. The discussant makes several valuable suggestions for future research. He suggests several other

Improving Students' Understanding of the Importance of Economic Consequences in Standard Setting: A Computerized Spreadsheet Tool.

Abstract In developing and implementing new accounting standards, consideration of potential economic consequences is often an important factor. In several instances, political pressure brought to bear on the Financial Accounting Standards Board (FASB) has caused it to alter a proposed or enacted standard. Accordingly, both the academic and professional communities have challenged accounting educators to go beyond simply teaching the mechanics of accounting topics. In particular, the Accounting Education Change Commission (AECC) has encouraged a perspective focusing on the user of accounting information. This article presents a tool for financial accounting educators to demonstrate the economic consequences of adoption of accounting standards.

The Economic Impact of International Differences in the Accounting and Tax Treatments of Goodwill: How Are Prospective Acquirers of U.S. Hospitality Interests Affected?

ABSTRACT The purpose of this article is to introduce hospitality executives to recent changes in the treatment of purchased goodwill and to the implications that international differences in the treatment of goodwill may have. Goodwill is the difference between the purchase price paid for a company and the fair market value (FMV) of that companys identifiable net assets. This paper provides an eight-country comparison of standards regarding the treatment of goodwill and discusses the implications of the differences that exist among countries. Despite the change in goodwill tax treatment afforded to U.S. firms in the 1993 tax bill, the U.S. continues to have less favorable standards regarding the accounting and tax treatment of purchased goodwill than do some foreign countries. Hence, U.S. firms still may be at a disadvantage in the hospitality acquisitions market when bidding against firms from countries with more favorable goodwill treatment.