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The Role of Handheld Information Technologies in Controlling Inter-organisational Data Transactions: Electronic Cash Registers for Value-added Tax Administration in Ghana

Gamel Wiredu
Ghana Institute of Management and Public Administration (GIMPA), Ghana


Abstract
Currently, there is inadequate understanding of the use of handheld technologies to control electronic data transactions between public and private sector organisations. Therefore, this research seeks predominantly to explore these circumstances to proffer insights that will improve our understanding of public sector use of information technology for control. This exploration will be conducted in an empirical study of a pilot implementation of handheld card-reading payment technologies (called electronic cash registers) for value-added tax (VAT) administration in Ghana. This research seeks to contribute a theoretical model of the appropriate socio-technical systems of control that ensure smooth implementation of inter-organisational information systems

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Reference:Wiredu, G.O. (2010). "The Role of Handheld Information Technologies in Controlling Inter-organisational Data Transactions: Electronic Cash Registers for Value-added Tax Administration in Ghana," Proceedings > Proceedings of IFIP 8.2/Organizations and Society in Information Systems (OASIS) . Sprouts: Working Papers on Information Systems, 10(65). http://sprouts.aisnet.org/10-65
Keywords:inter-organizational control, inter-organizational information systems, handheld computers, electronic data interchange.
Item Type:Article - Volume 10 Article 65 (2010)
Language:English
Email: Gamel Wiredu (gwiredu@gimpa.edu.gh)

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