Home // eKNOW 2022, The Fourteenth International Conference on Information, Process, and Knowledge Management // View article

Toward a Continuous Measurement Model

Authors:
Qing Huang
Miklos Vasarhelyi
Eric Mantelaers

Keywords: continuous measurement; continuum paradigm; business reporting; cybersecurity; sustainability; ESG.

Abstract:
The business and Enterprise Resource Planning (ERP) system data for accounting and auditing is close to continuous, but the accounting and auditing work is interval-based and loses the close to continuous characteristic of the business measurement process. A series of proxies for more frequent measures have emerged in the increasingly desperate attempt to have very short time market trading superiority. Our objective in this paper is to propose a continuous measurement framework in critical areas of business.

Pages: 18 to 22

Copyright: Copyright (c) IARIA, 2022

Publication date: June 26, 2022

Published in: conference

ISSN: 2308-4375

ISBN: 978-1-61208-986-7

Location: Porto,Portugal

Dates: from June 26, 2022 to June 30, 2022