Monitoring and information system structure.
The purpose of this paper is to investigate how the information system structure of an organisation affects its demand and preference for monitoring costs in Malaysian business environment. Data is collected using primary source. Multiple regression analysis is used. The findings indicate that co...
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| Main Author: | |
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| Format: | Conference or Workshop Item |
| Language: | English English |
| Online Access: | http://psasir.upm.edu.my/id/eprint/27797/1/ID%2027797.pdf http://psasir.upm.edu.my/id/eprint/27797/ |
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| Institution: | Universiti Putra Malaysia |
| Language: | English English |
| Summary: | The purpose of this paper is to investigate how the information system structure of an
organisation affects its demand and preference for monitoring costs in Malaysian business
environment. Data is collected using primary source. Multiple regression analysis is used.
The findings indicate that companies using centralised information system structure have
negative and significant relationship with total monitoring costs. However the information
system structure is not significant when the cost of directorship and auditing are compared.
But when internal auditing and external auditing costs are compared, the result indicates
that companies with centralised information system structure have significantly more internal
auditing costs. |
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