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Published in:
2024 | OriginalPaper | Chapter
9. Accounting Information Systems: Transaction Processing Cycles (I)
Author : Tony Boczko
Published in: Information Systems in Accounting and Finance
Publisher: Springer Nature Switzerland
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Abstract
This chapter analyses the key features and decision stages of the revenue cycle, and the expenditure cycle. It also provides an exploration of the key internal control requirements of each cycle, and the potential risks and threats associated with inappropriate internal control. It also provides a review of the impact of information and communication technology enabled innovations on the corporate revenue cycle, and the expenditure cycle.