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Full-Text Articles in Technology and Innovation
Virtual Auditing Agents: The Edgar Agent Challenge, Kay M. Nelson, Alex Kogan, Rajendra P. Srivastava, Miklos Vasarhelyi, Hai Lu
Virtual Auditing Agents: The Edgar Agent Challenge, Kay M. Nelson, Alex Kogan, Rajendra P. Srivastava, Miklos Vasarhelyi, Hai Lu
Research Collection School Of Accountancy
Intelligent agents can be used as agents of organizational change. This potential exists in the domain of accounting audit, where much of what is currently done manually in batch mode could be done continuously and on-line. We discuss the use of intelligent Internet agents as a way of changing and expanding audit practices in the virtual world. A quality/service framework is presented that suggests ways that accounting firms can evolve in this era of on-line opportunities. The EDGAR Agent is presented as an example of an intelligent Internet agent that gathers financial information. The challenges involved in the development of …
The Implications Of The Knowledge Economy For Venture Promotion Policies, Teck Meng Tan, Wee Liang Tan
The Implications Of The Knowledge Economy For Venture Promotion Policies, Teck Meng Tan, Wee Liang Tan
Research Collection Lee Kong Chian School Of Business
The advent of the knowledge economy brings with it needed new public policy initiatives on the part of governments desiring to ensure that enterprises in their economies are able to participate and excel in this new arena. The knowledge economy brings with it opportunities for new ventures as it embroils the global economy in a revolution where information technology is a pervasive and enabling force; where knowledge is the critical asset. This paper explores the implications this revolution for small and medium-sized enterprises and suggests policy initiatives that would assist in promoting ventures for this brave new world.