Overview of accounting principles & problems for auditor created by advanced technology in manufacturing industries, emphasizing obsolete, ineffective & irrelevant traditional cost accounting procedures.
Written in 1988; 6,975 words; 27 sources; $ 135.95
From the Paper:
" The purpose of this research is to explore-the problems created for the auditor, as a consequence of the introduction of advanced technology (high-tech) into the manufacturing industries in the United States (U.S.). The introduction of high-tech into the manufacturing process creates changes which render many traditional cost accounting procedures ineffective, irrelevant, or both. As a consequence, the necessary changes in cost accounting, procedures create problems in auditing the cost accounting process.
The introduction of high-tech into the manufacturing. process has, in most instances, been accompanied by a significant shift in emphasis in manufacturing management. In the recent past, the emphasis in manufacturing management was on materials (...)"
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