The explosive - velopment of the Internet emphasizes the importance of IT, since it is today’s key factor driving global access and availability of information and allows the division of labour on an international scale, the globalization. IT is the most prominent technology revolutionizing the ind- trial development, from products and processes to services, as well as finance, which is itself one of the central pillars of modern economics. One of the key technologies with this respect is Infor- tion Technology. The driving forces behind many of these developments are of a technological nature. Over the last decades the world has seen many changes in politics, economics, science and legislation. Thirdly, because serious applications of IT in Finance require specialists with a professional training and professional knowledge in both areas. Secondly, because both areas develop with a terrific speed causing an urgent need of up to date information on recent dev- opments. Why do we need a handbook on Information Technology (IT) and Finance? At first, because both IT as well as finance, are some of the most prominent driving forces of our contemporary world.
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