“…Due to the lack of efficient accounting systems, attempts are being made to create partial solutions, especially adapted to virtual organizations (Buthelezi, Adigun, Ekabua, & Iyilade, 2008;Jiang, Novales, Mathieu, Casson, Rogers, & Gordon, 2011;Waldburger, Göhner, Reiser, Rodosek, & Stiller, 2009). Organizations are more and more often forced to submit accounting information electronically, not just within the organization but also outside of it.…”