{"id":"https://openalex.org/W1510170787","doi":"https://doi.org/10.4270/ruc.20095","title":"NOVOS DESAFIOS DE CONTABILIDADE E AUDITORIA NO AMBIENTE ELETR\u00d4NICO NA \u00cdNDIA","display_name":"NOVOS DESAFIOS DE CONTABILIDADE E AUDITORIA NO AMBIENTE ELETR\u00d4NICO NA \u00cdNDIA","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W1510170787","doi":"https://doi.org/10.4270/ruc.20095","mag":"1510170787"},"language":"en","primary_location":{"id":"pmh:oai:ojs.bu.furb.br:article/1081","doi":"https://doi.org/10.4270/ruc.20095","is_oa":false,"landing_page_url":"https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1081","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"instacron:FURB","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5007874154","display_name":"Shweta Bansal","orcid":"https://orcid.org/0000-0002-1740-5421","observed_orcids":["https://orcid.org/0000-0002-1740-5421","https://orcid.org/0000-0003-2959-2567"]},"institutions":[{"id":"https://openalex.org/I91699865","display_name":"Indian Institute of Management Lucknow","ror":"https://ror.org/05gfjrx96","country_code":"IN","type":"education","lineage":["https://openalex.org/I91699865"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Shweta Bansal","raw_affiliation_strings":["Indian Institute of Management, Lucknow, Uttar Pradesh, India"],"raw_orcid":"https://orcid.org/0000-0002-1740-5421","affiliations":[{"raw_affiliation_string":"Indian Institute of Management, Lucknow, Uttar Pradesh, India","institution_ids":["https://openalex.org/I91699865"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5040867179","display_name":"Lata Sharma","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I110166357","display_name":"University of Delhi","ror":"https://ror.org/04gzb2213","country_code":"IN","type":"education","lineage":["https://openalex.org/I110166357"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Lata Sharma","raw_affiliation_strings":["University of Delhi, Lakshmibai College, Delhi, Haryana, India"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Delhi, Lakshmibai College, Delhi, Haryana, India","institution_ids":["https://openalex.org/I110166357"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"5","issue":"1","first_page":"88","last_page":"99"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.6499000191688538,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.6499000191688538,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.11129999905824661,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.1014999970793724,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/e-commerce","display_name":"e-commerce","score":0.8190000057220459},{"id":"https://openalex.org/keywords/e-accounting","display_name":"e-accounting","score":0.8690000176429749},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.5419999957084656},{"id":"https://openalex.org/keywords/auditing-standards","display_name":"auditing standards","score":0.5540000200271606},{"id":"https://openalex.org/keywords/electronic-transactions","display_name":"electronic transactions","score":0.7009999752044678},{"id":"https://openalex.org/keywords/accountants","display_name":"accountants","score":0.6439999938011169},{"id":"https://openalex.org/keywords/auditors","display_name":"auditors","score":0.7179999947547913},{"id":"https://openalex.org/keywords/india","display_name":"India","score":0.5289999842643738}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8223509788513184},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.77359938621521},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5676140785217285},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.5538802146911621},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.4866676926612854},{"id":"https://openalex.org/C2781316041","wikidata":"https://www.wikidata.org/wiki/Q1230584","display_name":"Diversity (politics)","level":2,"score":0.4835233688354492},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.44584643840789795},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4169466495513916},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.15920338034629822},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.15017977356910706},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.09619998931884766},{"id":"https://openalex.org/C59822182","wikidata":"https://www.wikidata.org/wiki/Q441","display_name":"Botany","level":1,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":7,"locations":[{"id":"pmh:oai:ojs.bu.furb.br:article/1081","doi":"https://doi.org/10.4270/ruc.20095","is_oa":false,"landing_page_url":"https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1081","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"instacron:FURB","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:ojs.proxy.furb.br:article/1081","doi":"https://doi.org/10.4270/ruc.20095","is_oa":false,"landing_page_url":"https://proxy.furb.br/ojs/index.php/universocontabil/article/view/1081","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Universo Cont\u00e1bil; v. 5 n. 1 (2009); 88-99","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.943.8325","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.943.8325","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.redalyc.org/pdf/1170/117015043007.pdf","raw_type":"text"},{"id":"pmh:oai:americanae.aecid.es:1674386","doi":"https://doi.org/10.4270/ruc.20095","is_oa":false,"landing_page_url":"http://americanae.aecid.es/americanae/es/registros/registro.do?tipoRegistro=MTD&idBib=1674386","pdf_url":null,"source":{"id":"https://openalex.org/S4306400786","display_name":"Americanae (AECID Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Universo Cont\u00e1bil; v. 5, n. 1 (2009); 88-99","raw_type":"<dc:type/><dc:type/><dc:type>info:eu-repo/semantics/article"},{"id":"pmh:oai:redalyc.org:117015043007","doi":null,"is_oa":false,"landing_page_url":"https://www.redalyc.org/articulo.oa?id=117015043007","pdf_url":null,"source":{"id":"https://openalex.org/S4377196100","display_name":"Redalyc (Universidad Aut\u00f3noma del Estado de M\u00e9xico)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I179647637","host_organization_name":"Universidad Aut\u00f3noma del Estado de M\u00e9xico","host_organization_lineage":["https://openalex.org/I179647637"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Universo Cont\u00e1bil (Brasil) Num.1 Vol.5","raw_type":"art\u00edculo cient\u00edfico"},{"id":"mag:1510170787","doi":null,"is_oa":false,"landing_page_url":"https://www.redalyc.org/pdf/1170/117015043007.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},{"id":"mag:2572691982","doi":null,"is_oa":false,"landing_page_url":"https://www.redalyc.org/pdf/1170/117015043007.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":2,"referenced_works":["https://openalex.org/W64098237","https://openalex.org/W87432623"],"related_works":["https://openalex.org/W2572691982","https://openalex.org/W2992965324","https://openalex.org/W2364617894","https://openalex.org/W2184522337","https://openalex.org/W4387228169","https://openalex.org/W2397200779","https://openalex.org/W2517759041","https://openalex.org/W2973586288","https://openalex.org/W7217750486","https://openalex.org/W3049085370"],"abstract_inverted_index":{"E-commerce":[0],"is":[1,103,171],"rapidly":[2],"transforming":[3],"the":[4,16,48,54,60,73,100,129,140,157,162,174,189],"way":[5],"accounting":[6,17,74,120],"and":[7,33,75,97,122,148,161,186,208],"auditing":[8,76],"functions":[9],"are":[10,126],"performed,":[11],"posing":[12],"new":[13,28],"challenges":[14],"to":[15,42,67,71,95,115,145],"profession.":[18],"A":[19],"few":[20],"guidelines":[21,39],"exist":[22],"for":[23,142,180,193],"meeting":[24],"some":[25,202],"of":[26,35,47,56,78,109,128,131,134,150,159,164,191,196,210],"these":[27,38],"challenges,":[29],"however,":[30],"sheer":[31],"magnitude":[32],"diversity":[34],"problems":[36],"render":[37],"grossly":[40],"inadequate":[41],"comprehend":[43],"their":[44],"intricacies.":[45],"Most":[46],"studies":[49],"on":[50],"e-commerce":[51,197,214],"have":[52,68,112],"examined":[53],"extent":[55],"its":[57],"activities":[58],"in":[59,188],"advanced":[61],"countries.":[62],"However,":[63],"no":[64],"attempt":[65],"seems":[66],"been":[69,113],"made":[70],"examine":[72],"aspects":[77],"e-commerce.":[79],"The":[80,136],"present":[81,175],"work,":[82],"therefore,":[83],"bridges":[84],"a":[85],"research":[86,137],"gap:":[87],"it":[88],"aims":[89],"at":[90],"identifying":[91],"critical":[92],"issues":[93],"related":[94,144],"e-accounting":[96],"e-auditing":[98],"that":[99,173],"professional":[101],"community":[102],"presently":[104],"confronted":[105],"with.":[106],"Two":[107],"sets":[108],"pre-structured":[110],"questionnaires":[111],"used":[114],"collect":[116],"information":[117,212],"from":[118,167],"75":[119,123],"professionals":[121],"auditors":[124],"who":[125],"members":[127],"Institute":[130],"Chartered":[132],"Accountants":[133],"India.":[135],"has":[138,154],"underlined":[139],"need":[141],"standards":[143],"measurement,":[146,206],"recording":[147],"disclosure":[149],"certain":[151],"e-transactions.":[152],"E-environment":[153],"also":[155],"changed":[156],"manner":[158],"audit":[160],"nature":[163],"services":[165],"required":[166],"an":[168],"auditor.":[169],"It":[170,199],"hoped":[172],"work":[176],"would":[177,200],"be":[178],"useful":[179],"professionals,":[181],"policy":[182],"makers,":[183],"regulatory":[184],"bodies":[185],"managers":[187],"development":[190],"strategies":[192],"better":[194],"handling":[195],"environment.":[198],"provide":[201],"insight":[203],"into":[204],"identification,":[205],"communication":[207],"verification":[209],"economic":[211],"about":[213],"transactions.":[215]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2016-06-24T00:00:00"}