Toward a multilevel framework for studying electronic control systems

LA Kidwell, RE Kidwell Jr - Journal of Accounting and Public Policy, 1997 - Elsevier
Computers and other electronic devices are increasingly used to monitor employee
performance and enhance internal control systems. The use of electronic control systems
(ECS) has spawned considerable inquiry from academics and practitioners alike. As
research interest in electronic surveillance grows, it is important to explicity detail
perspectives from which the impact of monitoring and control by electronic technology is
studied. Our paper places existing research regarding ECS into a theoretical framework and …
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