期刊名称：International Journal of Digital Accounting Research
印刷版ISSN：1577-8517
出版年度：2006
卷号：6
页码：1-24
出版社：University of Huelva, Rutgers University
摘要：Many companies have recently digitized a substantial number of their business processes. It is often the case that some companies store their data on a digital medium and that this data is can be captured and stored in real-time or in a batch process. Measuring the time it takes a system to traverse and process information is of the utmost importance to internal and external stakeholders of the organization. However, it is often difficult for companies to identify information flow and process bottlenecks. In this paper we develop an approach for evaluating the level of companies’ digitization. We formalize and provide an illustrative example for a model that can facilitate the measurement of information flow latency within organizations and discuss the benefits associated with the model.
关键词：Digitization; Latency; Data Flow Diagram; Assurance.
