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@article{Amoako-Gyampah_2004, title={ERP implementation factors: ERP implementation factors: Business Process Management Journal: Vol 10, No 2}, volume={10}, url={http://www.emeraldinsight.com/doi/abs/10.1108/14637150410530244}, number={2}, journal={Business Process Management}, author={Amoako-Gyampah, Kwasi}, year={2004}, pages={171–183} }
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@misc{2011a, title={iXBRL accounts requirement is imposing unacceptable burdens on business}, url={http://www.att.org.uk/Resources/ATT/Documents/2011/110201%20Joint%20Letter%20D%20Gauke%20re%20iXBRL%20amend%20plans%20FINAL.pdf}, author={Anthony Thomas and et al}, year={2011} }
@article{Arnold_Bedard_Phillips_Sutton_2012, title={The impact of tagging qualitative financial information on investor decision making: Implications for XBRL}, volume={13}, DOI={10.1016/j.accinf.2011.12.002}, number={1}, journal={International Journal of Accounting Information Systems}, author={Arnold, Vicky and Bedard, Jean C. and Phillips, Jillian R. and Sutton, Steve G.}, year={2012}, pages={2–20} }
@article{Athanassiou_2003, title={Critical Thinking in the Management Classroom: Bloom’s Taxonomy as a Learning Tool}, volume={27}, DOI={10.1177/1052562903252515}, number={5}, journal={Journal of Management Education}, author={Athanassiou, N.}, year={2003}, pages={533–555} }
@article{Backhouse_Dhillon_1995, title={Managing computer crime: a research outlook}, volume={14}, DOI={10.1016/0167-4048(95)00024-0}, number={7}, journal={Computers & Security}, author={Backhouse, James and Dhillon, Gurpreet}, year={1995}, pages={645–651} }
@book{Bagranoff_Simkin_Norman_2008, address={New York}, edition={10th ed}, title={Core concepts of accounting information systems}, publisher={John Wiley & Sons}, author={Bagranoff, Nancy A. and Simkin, Mark G. and Norman, Carolyn Strand}, year={2008} }
@misc{Bell_2013, title={Titsup 2e2’s data centre dustup gave UK users the CLOUD FEAR}, url={http://www.channelregister.co.uk/2013/04/26/2e2_channel_fallout/}, author={Bell, Steve}, year={2013} }
@misc{Bengtsson_Eckhardt_2009, title={Film Festival Summary Naturalistic Group Interviewing in China}, url={http://www.acrwebsite.org/volumes/ap08/ap_2009_vol8_127.pdf}, author={Bengtsson, Anders and Eckhardt, Giana M.}, year={2009} }
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@article{Busbin, James W._1990, title={Improving Spreadsheet Control For Sales Managers Through the Use of the Systems Development Life Cycle.}, volume={10}, url={http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=6654760&site=ehost-live}, number={3}, journal={Journal of Personal Selling & Sales Management}, author={Busbin, James W.}, year={1990}, pages={101–107} }
@misc{Cellan-Jones_2010, title={BBC News - Government calls for action on mobile phone crime}, url={http://news.bbc.co.uk/2/hi/technology/8509299.stm}, author={Cellan-Jones, Rory}, year={2010} }
@misc{Chan_2011, title={China ERP software, ERP Market}, url={http://nextinside.com/wp-content/uploads/public/China%20ERP%20Software%20Market.pdf}, author={Chan, Vincent}, year={2011} }
@misc{Charm, title={Kingdee marketing slides}, url={http://www-07.ibm.com/hk/e-business/events/archives/downloads/Kingdee_China-Ready_International_Compatible_Enterprise_Solutions.pdf}, author={Charm, Toa} }
@article{Cimadomo_2007, title={Fiscal Policy in Real Time}, DOI={10.2139/ssrn.989169}, journal={SSRN Electronic Journal}, author={Cimadomo, Jacopo}, year={2007} }
@book{ title={Cobit Student book}, url={http://faculty.gvsu.edu/CANNOND/Cobit_Student_Book.pdf}, author={Cobit} }
@misc{COE_2005, title={Trust Services: A Better Way to Evaluate I. T. Controls}, url={http://www.journalofaccountancy.com/Issues/2005/Mar/TrustServicesABetterWayToEvaluateITControls.htm}, author={COE, Martin J.}, year={2005} }
@misc{2007a, title={Interal Control - Intergratef Framework}, url={http://www.vitalinsight.com/docs/al-i.2-cosomonitoringdiscussiondoc-0907.pdf}, author={COSO}, year={2007} }
@misc{Crovitz_2009, title={Information Age: Transparency Is More Powerful Than Regulation}, url={http://www.xbrl.org/LatestNews/Information%20Age_Transparency%20is%20More%20Powerful%20Than%20Regulation.pdf}, author={Crovitz, Gordon}, year={2009} }
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@misc{2011b, title={Happiness (Stanford Encyclopedia of Philosophy)}, url={http://plato.stanford.edu/entries/happiness/}, author={Dan}, year={2011} }
@book{David Wastell_2011, address={Axminster}, title={Managers as designers in the public services: beyond technomagic}, publisher={Triarchy Press}, author={David Wastell}, year={2011} }
@article{Dickinson_1998, title={Evidence-based decision-making: an argumentative approach}, volume={51}, DOI={10.1016/S1386-5056(98)00105-1}, number={2–3}, journal={International Journal of Medical Informatics}, author={Dickinson, Harley D.}, year={1998}, pages={71–81} }
@article{Drummond, Helga_2003, title={Did Nick Leeson have an accomplice? The role of information technology in the collapse of Barings Bank.}, volume={18}, url={http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=10783649&site=ehost-live}, number={2}, journal={Journal of Information Technology (Routledge, Ltd}, author={Drummond, Helga}, year={2003} }
@misc{Dubey_Wagle_2007, title={Delivering software as a service}, url={http://www.mckinsey.it/idee/mckinsey_quarterly/delivering-software-as-a-service.view}, author={Dubey, Abhijit and Wagle, Dilip}, year={2007} }
@misc{2007b, title={From Compliance to Competitive Edge}, url={http://www.tlan.net.cn/wp-content/uploads/2012/11/Audit_Research_InternalControlsSurvey2007.pdf}, author={Ernst&Young}, year={2007} }
@misc{2007c, title={PIAC | Mobile Commerce: Making it Work for Canadians}, url={http://www.piac.ca/telecom/mobile_commerce_making_it_work_for_canadians_1/}, author={Esteban Uribe}, year={2007} }
@article{Falck, Peter_2004, title={Who Relies on Spreadsheets? Too Many.}, volume={20}, url={http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=14329898&site=ehost-live}, number={6}, journal={Financial Executive}, author={Falck, Peter}, year={2004} }
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@misc{ title={Accounts and tax returns for private limited companies}, author={Gov.uk} }
@misc{ title={Corporation Tax}, url={https://www.gov.uk/business-tax/corporation-tax#ixbrl}, author={Gov.uk} }
@book{Groh_2010, address={Indianapolis, Ind}, title={Access 2010 bible}, url={http://site.ebrary.com/lib/unnc/Doc?id=10380963}, publisher={Wiley Pub., Inc}, author={Groh, Michael R.}, year={2010} }
@article{Hevner, Alan R._2004, title={DESIGN SCIENCE IN INFORMATION SYSTEMS RESEARCH.}, volume={28}, url={http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=12581935&site=ehost-live}, number={1}, journal={MIS Quarterly}, author={Hevner, Alan R.}, year={2004} }
@article{Hines_1988a, title={Financial accounting: In communicating reality, we construct reality}, volume={13}, DOI={10.1016/0361-3682(88)90003-7}, number={3}, journal={Accounting, Organizations and Society}, author={Hines, Ruth D.}, year={1988}, pages={251–261} }
@article{Hines_1988b, title={Financial accounting: In communicating reality, we construct reality}, volume={13}, DOI={10.1016/0361-3682(88)90003-7}, number={3}, journal={Accounting, Organizations and Society}, author={Hines, Ruth D.}, year={1988}, pages={251–261} }
@article{Hines_2000, title={An evaluation of two qualitative methods (focus group interviews and cognitive maps) for conducting research into entrepreneurial decision making: Qualitative Market Research: An International Journal: Vol 3, No 1}, volume={3}, url={http://www.emeraldinsight.com/doi/abs/10.1108/13522750010310406}, number={1}, journal={Qualitative market research}, author={Hines, Tony}, year={2000}, pages={7–16} }
@misc{2013, title={Modernising PAYE - Real Time Information}, url={http://www.att.org.uk/Resources/ATT/Documents/2013/03/Modernising%20PAYE-RTI.pdf}, author={HM Revenue & Customs}, year={2013} }
@misc{2001a, title={Methodology for the Audit of Spreadsheet Models}, url={http://anw.bygsoftware.com/auditing/methodology.pdf}, author={H.M.Customs and Excise Computer Audit Service}, year={2001} }
@misc{2001b, title={Methodology for the Audit of Spreadsheet Models}, url={http://anw.bygsoftware.com/auditing/methodology.pdf}, author={H.M.Customs and Excise Computer Audit Service}, year={2001} }
@article{Howcroft_2006, title={Spreadsheets and the financial planning process: a case study of resistance to change}, volume={2}, DOI={10.1108/18325910610690081}, number={3}, journal={Journal of Accounting & Organizational Change}, author={Howcroft, Douglas}, year={2006}, pages={248–280} }
@misc{2005, title={Emerging trendsin internal controls}, url={http://webapp01.ey.com.pl/EYP/WEB/eycom_download.nsf/resources/ZRG_Emerging_Trends_Survay.pdf/$FILE/ZRG_Emerging_Trends_Survey.pdf}, author={http://webapp01.ey.com.pl/EYP/WEB/eycom_download.nsf/resources/ZRG_Emerging_Trends_Survay.pdf/$FILE/ZRG_Emerging_Trends_Survey.pdf}, year={2005} }
@article{Huang, Zhenyu_2001, title={ERP implementation issues in advanced and developing countries}, volume={7}, url={http://search.proquest.com/docview/220300276/98E3283DFA0F42A9PQ/15?accountid=16676}, number={3}, journal={Business Process Management Journal}, publisher={Emerald Group Publishing, Limited}, author={Huang, Zhenyu}, year={2001}, pages={276–284} }
@article{Hubbard, Larry_2005, title={Limits of Process Documentation.}, volume={62}, url={http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17479925&site=ehost-live}, number={3}, journal={Internal Auditor}, author={Hubbard, Larry}, year={2005} }
@misc{2007d, title={Focus groups in ChinaFile}, url={http://asbbs.org/files/2009/PDF/G/GilbertZ.pdf}, author={Kaigler-Walker, Karen and Gilbert, Zelda L.}, year={2007} }
@misc{Kelly_2010, title={BBC News - Gadgets secure the wallet, phone and home}, url={http://news.bbc.co.uk/2/hi/programmes/click_online/8564070.stm}, author={Kelly, Spencer}, year={2010} }
@misc{King_Ren_2012, title={Why care about China’s reporting system?}, url={http://www.financialexecutives.org/KenticoCMS/Financial-Executive-Magazine/2012_04/Why-Care-About-China%E2%80%99s-Reporting-System-.aspx#axzz3OD7bSnMu}, author={King, Ronald R. and Ren, Mingchuan}, year={2012} }
@article{Klamm, Bonnie K._2004, title={Linking Business Processes and Transaction Cycles.}, volume={18}, url={http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=15672372&site=ehost-live}, number={2}, journal={Journal of Information Systems}, author={Klamm, Bonnie K.}, year={2004} }
@article{Klem_Weiss_2005, title={Evidence-Based Resources and the Role of Librarians in Developing Evidence-Based Practice Curricula}, volume={21}, DOI={10.1016/j.profnurs.2005.10.004}, number={6}, journal={Journal of Professional Nursing}, author={Klem, Mary L. and Weiss, Patricia M.}, year={2005}, pages={380–387} }
@misc{Koch_2002, title={ABCs of ERP}, url={http://www.cchristopherlee.com/news/2002/020207a.htm}, author={Koch, C.}, year={2002} }
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@article{Lehman, Mark W._2000, title={FLOWCHARTING Made Simple.}, volume={190}, url={http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=3624394&site=ehost-live}, number={4}, journal={Journal of Accountancy}, author={Lehman, Mark W.}, year={2000} }
@misc{Li_Lim_Raman, title={An Exploratory Case Study on IS Implementation and Organizational Change in China}, url={http://is2.lse.ac.uk/asp/aspecis/20030086.pdf}, author={Li, Huixian and Lim, John and Raman, K.S.} }
@misc{2003, title={IEEE Xplore Abstract - Critical success factors of enterprise resource planning systems implementation success in China}, url={http://ieeexplore.ieee.org/xpl/articleDetails.jsp?tp=&arnumber=1174613&queryText%3DCritical+Success+Factors+of+Enterprise+Resource+Planning+Systems+Implementation+Success+in+China}, author={Liang, Zhang and Matthew K.O. Lee and Zhe Zhang and Probir Banerjee}, year={2003} }
@article{Lu, Luo_2001, title={Understanding Happiness: A Look into the Chinese Folk Psychology.}, volume={2}, url={http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=11308468&site=ehost-live}, number={4}, journal={Journal of Happiness Studies}, author={Lu, Luo}, year={2001} }
@article{Lyttle_2003, title={Focus Groups a step by step guide}, volume={8}, url={http://www.alara.net.au/files/ALAR%20V8%20No1.pdf}, number={1}, journal={Action learning and Action research journal}, author={Lyttle, Graham}, year={2003} }
@book{Marr_2009, title={Evidence-based Decision Making: Using Business Intelligence to Drive Value}, url={http://www.cmabc-pd.com/images/publications/Jul6-Eng-_Evidence-09_1.pdf}, author={Marr, Bernard}, year={2009} }
@article{Matsumoto, Isao T_2005, title={Use of process maps to develop a management briefing sheet for a design consultancy}, volume={12}, url={http://search.proquest.com/docview/218646781/8FB0FA5A542B4715PQ/6?accountid=16676}, number={5}, journal={Engineering, Construction and Architectural Management}, publisher={Emerald Group Publishing, Limited}, author={Matsumoto, Isao T}, year={2005}, pages={458–469} }
@misc{1990, title={Reengineering Work: Don’t Automate, Obliterate}, url={https://hbr.org/1990/07/reengineering-work-dont-automate-obliterate/ar/1}, author={Michael, Hammer}, year={1990} }
@misc{2002a, title={The Evolution of ERP Systems: A Historical Perspective}, url={https://faculty.biu.ac.il/~shnaidh/zooloo/nihul/evolution.pdf}, author={Mohammad A. Rashid and Liaquat Hossain and Jon David Patrick}, year={2002} }
@article{Munday_2006, title={Identity in Focus: The Use of Focus Groups to Study the Construction of Collective Identity}, volume={40}, DOI={10.1177/0038038506058436}, number={1}, journal={Sociology}, author={Munday, J.}, year={2006}, pages={89–105} }
@article{Newman, Mike, title={Perpetrators.}, url={http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=9081189&site=ehost-live}, journal={Financial Management}, author={Newman, Mike} }
@article{O’Beirne, Patrick_2005, title={Spreadsheets risks and controls practical advice}, volume={37}, url={http://search.proquest.com/docview/223181717/4AC831CB74DE4A45PQ/27?accountid=16676}, number={1}, journal={Accountancy Ireland}, publisher={Institute of Chartered Accountants In Ireland}, author={O’Beirne, Patrick}, year={2005}, pages={70–73} }
@misc{2002b, title={Department of Employee Relations Department of Finance SEMA4 Information Technology Audit}, url={http://www.auditor.leg.state.mn.us/fad/pdf/fad0257.pdf}, author={OLA}, year={2002} }
@article{Overton_Kelly_McCalister_Jones_MacVicar_2009, title={The practice-based small group learning approach: Making evidence-based practice come alive for learners}, volume={29}, DOI={10.1016/j.nedt.2009.02.009}, number={6}, journal={Nurse Education Today}, author={Overton, Githa K. and Kelly, Diane and McCalister, Peter and Jones, Jane and MacVicar, Ronald}, year={2009}, pages={671–675} }
@misc{Pang, title={Manager’s Guide to Enterprise Resource Planning (ERP) Systems}, url={http://www.isaca.org/Journal/Past-Issues/2001/Volume-4/Pages/Managers-Guide-to-Enterprise-Resource-Planning-ERP-Systems.aspx}, author={Pang, Les} }
@misc{ title={Panorama Consulting 2013 ERP Report}, url={http://go.panorama-consulting.com/rs/panoramaconsulting/images/2013-ERP-Report.pdf}, author={Panorama-Consulting.com} }
@article{Paradiso, Joe_2003, title={THE essential PROCESS.}, volume={35}, url={http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=9334881&site=ehost-live}, number={4}, journal={Industrial Engineer: IE}, author={Paradiso, Joe}, year={2003} }
@misc{2010, title={The Netsize Guide 2010}, url={http://www.mvnodynamics.com/wp-content/uploads/2010/12/thenetsizeguide_2010.pdf}, author={Peppy Anne Salz}, year={2010} }
@article{Pfeffer, Jeffrey_2006, title={EVIDENCE-BASED MANAGEMENT.}, volume={84}, url={http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=19117732&site=ehost-live}, number={1}, journal={Harvard Business Review}, author={Pfeffer, Jeffrey}, year={2006} }
@article{Ping Zhang_2005, title={INTEGRATING HUMAN-COMPUTER INTERACTION DEVELOPMENT INTO THE SYSTEMS DEVELOPMENT LIFE CYCLE: A METHODOLOGY.}, volume={15}, url={http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17557122&site=ehost-live}, journal={Communications of the Association for Information Systems}, author={Ping Zhang}, year={2005} }
@misc{2011c, title={Treasury rejects institutes’ plea for iXBRL delay}, url={http://www.accountancyage.com/aa/news/2025085/treasury-rejects-institutes-plea-ixbrl-delay}, author={Rachael Singh}, year={2011} }
@article{Randles, Chris_2005, title={We’re asking spreadsheets to do too much.}, volume={77}, url={http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=17350112&site=ehost-live}, number={11}, journal={Machine Design}, author={Randles, Chris}, year={2005} }
@article{Reimers, Kai_2003, title={IMPLEMENTING ERP SYSTEMS IN CHINA.}, volume={11}, url={http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=11386786&site=ehost-live}, journal={Communications of the Association for Information Systems}, author={Reimers, Kai}, year={2003} }
@article{Rezaee, Zabihollah_2001, title={Continuous auditing: The audit of the future}, volume={16}, url={http://search.proquest.com/docview/274686677/F8A3ECF0C12543ECPQ/9?accountid=16676}, number={3}, journal={Managerial Auditing Journal}, publisher={Emerald Group Publishing, Limited}, author={Rezaee, Zabihollah}, year={2001}, pages={150–158} }
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@book{Romney_Steinbart_2014, address={Harlow, Essex}, edition={Thirteenth edition, Global edition}, title={Accounting information systems}, publisher={Pearson}, author={Romney, Marshall B. and Steinbart, Paul J.}, year={2014} }
@misc{Roohani_2003, title={Trust and Data Assurances in capital markets: the role of technology solutions}, url={http://www.xbrleducation.com/pubs/PWC_Book.pdf}, author={Roohani, Saeed J.}, year={2003} }
@article{Russell_2005, title={It’s a question of trust: balancing the relationship between students and teachers in ethnographic fieldwork}, volume={5}, DOI={10.1177/1468794105050834}, number={2}, journal={Qualitative Research}, author={Russell, L.}, year={2005}, pages={181–199} }
@misc{Sakr_2011, title={BBC News - RFID: Radio tags set to combat the counterfeiters}, url={http://www.bbc.com/news/business-12358919}, author={Sakr, Sharif}, year={2011} }
@misc{ title={Requirements and Technologies for Ubiquitous Payment}, url={http://www.vs.inf.ethz.ch/publ/papers/MKWI_UPayment.pdf}, author={Sandra Gross, Elgar Fleisch and Matthias Lampe and René Müller} }
@article{Sarker_Lee_2003, title={Using a case study to test the role of three key social enablers in ERP implementation}, volume={40}, DOI={10.1016/S0378-7206(02)00103-9}, number={8}, journal={Information & Management}, author={Sarker, Suprateek and Lee, Allen S.}, year={2003}, pages={813–829} }
@article{Saul_2007a, title={Australia in 2025: A Happy Scenario}, volume={11}, url={http://www.jfs.tku.edu.tw/11-3/ES03.pdf}, number={3}, journal={Journal of Futures Studies}, author={Saul, Peter}, year={2007}, pages={97–100} }
@misc{Saul_2007b, title={Australia in 2025: A Happy Scenario}, volume={11}, url={http://www.jfs.tku.edu.tw/?page_id=2145}, number={3}, journal={Journal of Futures Studies}, author={Saul, Peter}, year={2007}, pages={97–100} }
@article{Scapens, Robert W._2003, title={ERP systems and management accounting change: opportunities or impacts? A research note.}, volume={12}, url={http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=9683552&site=ehost-live}, number={1}, journal={European Accounting Review}, author={Scapens, Robert W.}, year={2003} }
@misc{Scavarda_Bouzdine-Chameeva_Goldstein_Hays_Hill_2004, title={A Review of the Causal Mapping Practice and Research Literature}, url={http://www.pomsmeetings.org/ConfProceedings/002/POMS_CD/Browse%20This%20CD/PAPERS/002-0256.pdf}, author={Scavarda, Annibal José and Bouzdine-Chameeva, Tatiana and Goldstein, Susan Meyer and Hays, Julie M. and Hill, Arthur V.}, year={2004} }
@article{Schwartz, Ephraim_2005, title={Burn Those Spreadsheets.}, volume={27}, url={http://search.ebscohost.com/login.aspx?direct=true&db=aph&AN=16406864&site=ehost-live}, number={11}, journal={InfoWorld}, author={Schwartz, Ephraim}, year={2005} }
@article{Seng Woo_2007, title={Critical success factors for implementing ERP: the case of a Chinese electronics manufacturer}, volume={18}, DOI={10.1108/17410380710743798}, number={4}, journal={Journal of Manufacturing Technology Management}, author={Seng Woo, Hong}, year={2007}, pages={431–442} }
@misc{Shaw_Ruby_Post_1998, title={The Insider Threat to information systems}, url={http://www.pol-psych.com/sab.pdf}, author={Shaw, Eric and Ruby, Keven G. and Post, Jerrold M.}, year={1998} }
@article{Sheard_Kakabadse_2007, title={A role‐based perspective on leadership decision taking: Journal of Management Development: Vol 26, No 6}, volume={26}, url={http://www.emeraldinsight.com/doi/abs/10.1108/02621710710753594}, number={6}, journal={Journal of Management Development}, author={Sheard, A.G. and Kakabadse, A.P.}, year={2007}, pages={520–622} }
@misc{2006, title={The Netsize Guide 2006}, url={http://www.kiwanja.net/database/document/report_netsize_guide_2006.pdf}, author={Stanislas Chesnais}, year={2006} }
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