The book has chapters on EDI and Internet commerce controls. Other sections show how data entry, EDI and EDI alternatives can reduce errors. Eventually, error reduction will improve efficiency and profits. I highly recommend Internet and EDI in Effective Accounting to system developers, accountants and auditors whose interests include business process re-engineering. Foremost, it effectively introduces alternative methods.
Caution is recommended, however.
As shown by the authors, electronic methods that do away with traditional record keeping, may first require clearance from governing organizations. Based on the extensive use of EDI and electronic payments in some European countries, the authors show knowled ge and experience. According to the Finnish authors, more than 90 percent of all payments in Finland is electronic. Also, I missed mention of any commerce interface issues between the users of different EDI standards. However, these points do not lessen the value of this recommended publication.