Toward a multilevel framework for studying electronic control systems

Computers and other electronic devices are increasingly used to monitor employee performance and enhance internal control systems. The use of electronic control systems (ECS) has spawned considerable inquiry from academics and practitioners alike. As research interest in electronic surveillance grows, it is important to explicitly detail perspectives from which the impact of monitoring and control by electronic technology is studied. Our paper places existing research regarding ECS into a theoretical framework and suggests avenues for future research into elec-tronic monitoring from an accounting perspective.