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Monitoring and information system structure.


Mustapha, Mazlina Monitoring and information system structure. In: 3rd Terengganu International Business and Economic Conference 2012 (TIBEC III) , 18-20 Oct. 2012, Kuala Terengganu, Trengganu, Malaysia. . (Unpublished)


The purpose of this paper is to investigate how the information system structure of an organisation affects its demand and preference for monitoring costs in Malaysian business environment. Data is collected using primary source. Multiple regression analysis is used. The findings indicate that companies using centralised information system structure have negative and significant relationship with total monitoring costs. However the information system structure is not significant when the cost of directorship and auditing are compared. But when internal auditing and external auditing costs are compared, the result indicates that companies with centralised information system structure have significantly more internal auditing costs.

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Additional Metadata

Item Type: Conference or Workshop Item (Paper)
Divisions: Faculty of Economics and Management
Notes: Full text are available at Special Collection Division Office.
Keywords: Information system structure; Monitoring; Auditing; Internal audit; External audit; Directorship; Agency theory.
Depositing User: Samsida Samsudin
Date Deposited: 08 May 2014 02:11
Last Modified: 30 Jun 2014 06:25
URI: http://psasir.upm.edu.my/id/eprint/27797
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