E-Business in the Irish ICT Sector: CFO Perceptions

摘要

Both the role of the CFO and the discipline of accounting can be viewed as being in transition in the e-Business world. One perspective suggests that CFOs are becoming "e-process architects" - an alternative suggests that accounting is becoming commoditised to "foot-soldier" status. In this paper we present some preliminary evidence on this architect/foot-soldier question, and on levels of e-Business activity, based on data obtained from over 120 CFOs in the Irish ICT sector in 2001.