Social technology: a compendium of short cases

Brett Considine, John Peter Krahel, Margarita M. Lenk, Diane J. Janvrin

Research output: Contribution to journalArticleOtherpeer-review

1 Citation (Scopus)

Abstract

Seven short cases highlight the need for organizational control of the use of social technology. Executives now consider the management of social technology strategies and risks to be their fourth highest priority, investing significant resources to develop effective social technology use policies (Carrick et al. 2013; Deloitte 2012; Feltham and Nichol 2012). Moreover, organizations vary their social technology investment choices depending on their objectives and their target audiences (AICPA 2013; Gallaugher and Ransbotham 2010; Kaplan and Haenlein 2010). A wide variety of case learning objectives involve applying internal control models, and developing and justifying opinions about how social technology uses and abuses affect operational, financial reporting and regulatory compliance objectives, risks, controls, and performance-monitoring activities. Instructors may utilize one or more of these cases at a time, either individually or in student groups, and in undergraduate or graduate financial accounting, accounting information systems, governance, or auditing courses.

Original languageEnglish
Pages (from-to)417-430
Number of pages14
JournalIssues in Accounting Education
Volume31
Issue number4
DOIs
Publication statusPublished - Nov 2016
Externally publishedYes

Keywords

  • Case studies
  • Internal controls
  • Problem-based learning
  • Risk management
  • Social technology

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