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Environmental impact assessments
. Companies review not just the finished product but their 
production processes too. 
As far as 
pollution
goes, it is likely that government will take an increased interest in this area. 
Companies might have to face a variety of measures designed to deal with pollution. 
 
9
The impact of technology on organisations and accountants 
9.1 Organisation structure
Information systems and information technology have played a significant role in the development of the 
modern business environment, including encouraging the 
flattening
of
 organisation hierarchies
and 
widening 
spans of control
.
Information systems and information technology have played a significant role in the development of the 
modern business environment. For example, modern communications technology makes decentralised 
organisations possible, allowing decision-making to be passed down to 'empowered' workers or 
outsourced to external companies. 
There is a trend towards smaller, more 
agile companies
. 
Flexibility 
and speed
 
are increasingly seen as 
the key to competitive advantage. Advances in IT have allowed complex operating processes to be 
accelerated and made feedback information available almost immediately. 
9.1.1 Span of control 
Span of control, or 'span of management', refers to the number of subordinates responsible to a superior. 
If a manager has five subordinates, the span of control is five. 
Business automation and rationalisation, and improved management information systems, have often 
resulted in reduced staffing levels. In particular, layers of middle management have been removed in 
many organisations. This has been termed 
'delayering'
. Managers or staff 'lower down' the hierarchy 
have been empowered to make decisions previously made by middle managers. Information technology 
has therefore had the effect of flattening organisation hierarchies and