New procedures redesigned the way paper flowed, changed organizational structures, called for a rethink of the way information was presented to management and challenged the internal control principles adopted by the designers of accounting systems.
Novi postupci su izmenili način na koji je papir proticao, promenili su organizacione strukture, terali na razmišljanje o načinu predstavljanja informacija menadžmentu i osporavali su prihvaćene principe interne kontrole od strane kreatora računovodstvenih sistema.