Relevant bibliographies by topics / Accounting information systems (AIS)

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting information systems (AIS)'

Author: Grafiati
Published: 4 June 2021
Last updated: 12 February 2022

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Journal articles on the topic "Accounting information systems (AIS)"

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HÄCKNER, EINAR, and ANDERS NILSSON. "ACCOUNTING INFORMATION SYSTEMS IN SMEs." Journal of Enterprising Culture 07, no. 01 (March 1999): 37–64. http://dx.doi.org/10.1142/s0218495899000042.

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The research questions concern the possible link between Accounting Information Systems (AIS) and profitability in small and medium-sized firms (SMEs). "Instrumental" functions of AIS are compared with profitability for 24SMEs in the Swedish prefab housing industry. Data were collected by extensive, structured interviews with firm CEOs and CFOs. Results are interpreted in the context of the "sense-making process". AIS parts include: budgets, cash management, calculations, accounting and reports. The instrumental functions are evaluated in terms of completeness, complexity, logic, consistency and timeliness. The findings indicate that instrumental features of calculations and reporting do matter and are related to profitability in the business. Well designed features of these parts of an AIS seemed to be necessary but not sufficient prerequisites for profitability. It is suggested that the relationships can be better understood in the light of sense-making aspects. On the basis of the findings a framework of decision models is proposed. The framework is based on two dimensions of a problematic situation: degree of structure and complexity.
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Bredmar, Krister, Urban Ask, Elisabeth Frisk, and Johan Magnusson. "Accounting Information Systems Implementation and Management Accounting Change." Business Systems Research Journal 5, no. 2 (September 10, 2014): 125–38. http://dx.doi.org/10.2478/bsrj-2014-0015.

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AbstractBackground: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.
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Lois, Petros, Efthalia Tabouratzi, and Georgios Makrygiannakis. "Accounting Information Systems course: perceptions of accounting and non-accounting students." EuroMed Journal of Business 12, no. 3 (September 4, 2017): 258–68. http://dx.doi.org/10.1108/emjb-11-2016-0032.

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Purpose The purpose of this paper is to explore how the delivery of an accounting information system (AIS) course affects the perceptions of accounting and non-accounting students, and whether these differences are important enough to suggest the separate the delivery of this course. Design/methodology/approach A questionnaire was distributed during the last teaching weeks of the AIS course in a Cypriot University. A comparative analysis between the two study groups, i.e. accounting and non-accounting students, followed. Findings The findings suggest that the successful delivery of the course reinforces the positive perceptions of the accounting group, and increases the interests and the positive perceptions of the non-accountants. Originality/value Following the development of the enterprise resource planning and the hybridization of the accountants’ role, non-accountants are increasingly engaged in practices traditionally performed by financial or management accountants. That market development may motivate business schools to offer AIS courses to non-accounting students. This study addresses this unexplored topic.
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Ibrahim, Fahmi, Diyana Najwa Haji Ali, and Nur Suaidah Awang Besar. "Accounting Information Systems (AIS) in SMEs." International Journal of Asian Business and Information Management 11, no. 2 (April 2020): 51–67. http://dx.doi.org/10.4018/ijabim.2020040104.

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Small-medium enterprises (SMEs) have always been considered to be the backbone of Brunei's economy. As published by the OECD in 2006, SMEs constitute a high percentage of businesses, where they account for 98% of all active business enterprises, and contribute about 92% of the employment in the private sector, and at least 66% of the GDP within the non-oil sector of the economy. Since SMEs are considered to be significant for the economy, they are encouraged to improve their business performance in order to sustain their business development by enhancing their accounting information system. This article will focus on the current accounting practices in which Brunei SMEs have been implemented by MMA Cube Stores as a case study. As cube shop businesses have been growing all over the country, it is significant to carry out this research as it may apply to the other similar business in Brunei. Reasonable recommendations are included in this article for the augmentation of the accounting system among Brunei SMEs.
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Carolina, Yenni. "Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality." GATR Accounting and Finance Review 2, no. 3 (July 12, 2017): 32–37. http://dx.doi.org/10.35609/afr.2017.2.3(5).

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Objective - Nowadays, computer-based systems are used more to create, store and transfer information. Reliable accounting information will have impact on decision making. In other words, the success of an organization will depend heavily on the accounting information quality owned. Accounting information is generated from accounting information systems. The objective of this research is to know the extent if the knowledge influence of accounting information users towards implementation quality of accounting information systems and implication towards accounting information quality. Methodology/Technique - Instrument of data collection is using enclosed questionnaire filled by managers/chief of accounting and finance as well as branch chief of 63 insurance companies in Indonesia. SEM-PLS is used as a tool for processing data and hypothesis testing. Findings - The result of this research obtained empirical evidence that quality of accounting information systems implementation is influenced by knowledge of accounting information systems use and quality of accounting information influenced by quality of accounting information systems implementation. Novelty - The result of this study is consistent with theories and strengthens previous research results. The result contributes to the development of science, especially in the field of AIS. Type of Paper: Empirical Keywords: AIS; User Knowledge; Accounting Information. JEL Classification: M15, M41.
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Cheh, John J. "Innovators Dilemma And An Association For Accounting Information Systems Educators." Review of Business Information Systems (RBIS) 4, no. 4 (October 1, 2000): 77–98. http://dx.doi.org/10.19030/rbis.v4i4.5415.

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Recently, there have been debates on whether it will be services to the accounting information systems (AIS) educators and the society if AIS educators form a new organization independent of American Accounting Association. As like any new discipline, AIS emerged from many existing disciplines, including accounting, computer science and information systems. Yet, different from their counterpart in industry, the leadership in accounting academics across the nation has been slow in embracing the new reality based on information technology and has the difficult time to make a smooth transition to restructure their old curriculum to the fast changing market places. Yet, the strong market demands for information technology graduates and declining enrollments in the traditional accounting programs across the nation provide an incentive for accounting educators in many institutions to rethink their long term strategy in surviving this tumultuous time and preparing for the challenging future ahead (Albrecht and Sack, 2000). Against this backdrop of radical changes, the new conferences for AIS educators held consecutively for two years (AIS Educator Conference, 1999, 2000) were devoted to the professional growth of AIS educators. And the conferences drew serious attention from AIS faculty, particularly, those who are interested in teaching practical and hands-on application-driven information technology (IT) to their students. In this paper, I examine various issues related to this idea of creating a new organization for AIS educators independent from AAA. First, I highlight the paradigm shift in accounting industry for the last three decades from the traditional accounting services to accounting and information systems (AIS) services. Then, I delve into exploring who AIS educators are. Once the AIS educators model is established, I examine the missions and purposes of two independent organizations: one is the existing AAA, and the other is one yet to be formed, a new organization for AIS educators. Once the differences and similarities between organizations missions and purposes are established, I examine the implications of creating the new AIS educators organization, using the findings from Christensens study (1997), and similar studies on the impact of innovative technology on organizational changes.
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Kearns, Grover S. "The Importance of Accounting Information Systems in the Accounting Curricula: A CPA Perspective." AIS Educator Journal 9, no. 1 (January 1, 2014): 24–40. http://dx.doi.org/10.3194/1935-8156-9.1.24.

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ABSTRACT Research regarding accounting program curricula design has been extensive. While attention has been given to generic skills, the relative importance of specific functional skills has been lacking. The importance of accounting information systems (AIS) knowledge and skills has been assumed but rarely tested although it is an integral part of most accounting programs. Little attention has been given to the comparative value of AIS topics within the overall accounting curricula. In this study, 56 CPAs were surveyed to elicit opinions about the importance of individual accounting skills and determine the importance of AIS to the program. Responses support the value of AIS skills to practitioners and compare well to generic and other functional skill sets. Accounting educators will benefit from this research by gaining a new perspective on the importance of AIS within the overall accounting program and external stakeholders ranking of skills.
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Brown, Darrell L., Jesse F. Dillard, and R. Scott Marshall. "Strategically Informed, Environmentally Conscious Information Requirements for Accounting Information Systems." Journal of Information Systems 19, no. 2 (September 1, 2005): 79–103. http://dx.doi.org/10.2308/jis.2005.19.2.79.

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Accounting information systems (AIS) should provide the information firms need to manage organizational activities. Environmental considerations are increasingly important in the business world, so firms are attending more to environmental risks and activities. AIS must respond to these emerging environmental requirements. We develop an information matrix for identifying alternative management strategies for framing and responding to environmental issues. The proposed matrix provides a tool for identifying the information collected, stored, analyzed, and reported in environmentally attuned accounting information systems.
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Moradi, Mahdi, Hossein Tarighi, Reza Hosseinipour, and Mahdi Saravani. "Factors influencing the learning of accounting information systems (AIS)." Journal of Economic and Administrative Sciences 36, no. 3 (November 28, 2019): 226–45. http://dx.doi.org/10.1108/jeas-02-2019-0014.

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Purpose The purpose of this paper is to investigate factors affecting the students’ learning of the concepts of the accounting information systems (AIS) in Iran. Design/methodology/approach The statistical population of the study is the accounting and auditing students (Master’s degree) who have the lesson of AIS at state and private universities, as well as the institutes of higher education in 2017. The Likert scale has been used to design questionnaires. Further, the data were analyzed using structural equation modeling with the partial least squares technique. Findings Overall, after analyzing and comparing the results of the hypotheses, it was found that, respectively, “assistance to students,” “the power of critical thinking,” “academic professors skills,” “kind of transition to university,” “AIS course structure,” “proper timing of AIS presentation,“ “presentation of a prerequisite course” and finally, “appreciation of AIS” have the greatest impact on the level of student learning in AIS lesson. The results of this paper showed that “teaching style” and “having the previous background of the information system concepts” do not have a statistically significant effect on students’ general learning. Originality/value Without any overstatement, this paper will warn educational authorities in emerging countries that lack of attention to factors affecting university students’ learning can have serious consequences for the market of a country. Other than that, this paper will make university professors aware of the effects of effective methods for better student learning in the field of information technology, so that they can make a better assessment of the importance of AIS course.
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Baldwin, Amelia A., and Alan Sangster. "Can Field-Based Studies Bridge The Accounting Information Systems Research Gap?" Review of Business Information Systems (RBIS) 2, no. 2 (April 1, 1998): 21–32. http://dx.doi.org/10.19030/rbis.v2i2.5457.

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Over the last 15 years, numerous authors have suggested that opportunities for relevant real-world research are being missed, while a large portion of accounting research lacks relevance. Although most prominent in the management accounting literature, such comments are now increasingly addressed to accounting information systems (AIS). This paper reviews the literature calling for more relevant accounting research, identifies contributions field-based research makes to AIS, considers barriers to real-world research, and calls for a shift toward real-world AIS research.
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Dissertations / Theses on the topic "Accounting information systems (AIS)"

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Xu, Hongjiang. "Critical success factors for accounting information systems data quality." University of Southern Queensland, Faculty of Business, 2003. http://eprints.usq.edu.au/archive/00001526/.

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Quality information is critical to organisations’ success in today’s highly competitive environment. Accounting information systems (AIS) as a discipline within information systems require high quality data. However, empirical evidence suggests that data quality is problematic in AIS. Therefore, knowledge of critical factors that are important in ensuring data quality in accounting information systems is desirable. A literature review evaluates previous research work in quality management, data quality, and accounting information systems. It was found that there was a gap in the literature about critical success factors for data quality in accounting information systems. Based on this gap in the literature and the findings of the exploratory stage of the research, a preliminary research model for factors influence data quality in AIS was developed. A framework for understanding relationships between stakeholder groups and data quality in accounting information systems was also developed. The major stakeholders are information producers, information custodians, information managers, information users, and internal auditors. Case study and survey methodology were adopted for this research. Case studies in seven Australian organisations were carried out, where four of them were large organisations and the other three are small to medium organisations (SMEs). Each case was examined as a whole to obtain an understanding of the opinions and perspectives of the respondents from each individual organisation as to what are considered to be the important factors in the case. Then, cross-case analysis was used to analyze the similarities and differences of the seven cases, which also include the variations between large organisations and small to medium organisations (SMEs). Furthermore, the variations between five different stakeholder groups were also examined. The results of the seven main case studies suggested 26 factors that may have impact on data quality in AIS. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Australian CPA, and Australian Computer Society to further develop and test the research framework. The major findings from the survey are: 1. respondents rated the importance of the factors consistent higher than the actual performance of those factors. 2. There was only one factor, ‘audit and reviews’, that was found to be different between different sized organisations. 3. Four factors were found to be significantly different between different stakeholder groups: user focus, measurement and reporting, data supplier quality management and audit and reviews. 4. The top three critical factors for ensuring data quality in AIS were: top management commitment, education and training, and the nature of the accounting information systems. The key contribution of this thesis is the theoretical framework developed from the analysis of the findings of this research, which is the first such framework built upon empirical study that explored factors influencing data quality in AIS and their interrelationships with stakeholder groups and data quality outcomes. That is, it is now clear which factors impact on data quality in AIS, and which of those factors are critical success factors for ensuring high quality information outcomes. In addition, the performance level of factors was also incorporated into the research framework. Since the actual performance of factors has not been highlighted in other studies, this research adds new theoretical insights to the extant literature. In turn, this research confirms some of the factors mentioned in the literature and adds a few new factors. Moreover, stakeholder groups of data quality in AIS are important considerations and need more attention. The research framework of this research shows the relationship between stakeholder groups, important factors and data quality outcomes by highlighting stakeholder groups’ influence on identifying the important factors, as well as the evaluation of the importance and p erformance of the factors.
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Abukrisha, Taha Zakaria. "Socio technical perspective on computer based AIS development and implementation : reflections on recent changes in Egypt." Thesis, University of Essex, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.274305.

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Puasa, Sharinah. "A phenomenon of the critical factors of accounting information system (AIS) effectiveness." Thesis, University of Strathclyde, 2017. http://digitool.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=28583.

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The complexity of the Government’s environment provides greater challenges in making the AIS effective. Prior studies have reported many and inconsistent determinants of system effectiveness, as well as its measurement. This study intends to fill the gaps by understanding the phenomenon of the critical factors of AIS effectiveness for an on-going and stable system. This includes exploring the critical factors of AIS effectiveness and examining the factors that significantly influence the phenomenon. In addition, the condition of the identified factors is investigated based on perceived importance versus perceived performance. The effectiveness of AIS in this study is viewed from the perspective of user satisfaction. This study was conducted using multiple methods (qualitative and quantitative). The qualitative method includes group discussions, observation and semi-structured interviews. The qualitative findings were used to develop a survey questionnaire for the quantitative study on a larger scale. This study contributes to the literature by presenting a comprehensive measure of AIS effectiveness using a user satisfaction approach. In addition, the results emphasise the AIS main components that are crucial for the achievement of an effective system, which are user commitment, technology support function and teamwork. Furthermore, this study is different to earlier studies in that its findings uncover additional factors that are antecedents for the critical factors of AIS effectiveness. Moreover, the perceived importance-performance gap shows the benefit of the assessment in providing a strategic direction for management. Overall,this study has shed light on the investigated phenomenon by offering: a comprehensive measure of AIS effectiveness; the factors important in achieving an effective system; and further action to be taken by the management and the system’s users on each of those factors. Thus, in addition to academic literature contributions,practitioners will also derive benefits from the findings of this study.
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Riccio, Edson Luiz. "Uma contribuição ao estudo da contabilidade como sistema de informação." Universidade de São Paulo, 1992. http://www.teses.usp.br/teses/disponiveis/12/12131/tde-19012009-121736/.

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O contínuo aparecimento de novos conceitos para o desenvolvimento e controle de uma organização, os avanços da Contabilidade Gerencial além da crescente demanda pela Contabilidade Financeira colocam um desafio para a Contabilidade e todos os envolvidos na sua utilização, operação, pesquisa, desenvolvimento e implementação. Este desafio tem sido mais forte devido ao aumento da complexidade das organizações e o impacto causado pelos Computadores, que reforçaram o conceito de velocidade nos negócios. Adicionalmente, a influencia da cultura japonesa na Administração Organizacional, mais especificamente, \"kanban\", \"Just in Time\", Circulos de Qualidade e flexibilidade, trouxeram mudanças no comportamento organizacional, pressionando a área contábil a atuar dentro dos mesmos padrões. Muitos autores tem questionado sobre estes aspectos como, por exemplo: Bromwich & Hopwood em \" Research and Current Issues in Management Accounting (1986, dizendo: \"Varias abordagens para estrutura organizacional estão criando diferentes necessidades de informação para decisão e controle. Maior enfase está sendo colocada na necessidade de atender tanto as necessidades de informação locais quando as da administração central, e mais, \"a Contabilidade é tambem chamada a desempenhar um papel explicito na mobilização da mudança organizacional. Nao mais vista como um mero repositório passivo de dados do passado, o sistema contábil é parte integrante do desenho de diferentes abordagens na gestão da visibilidade organizacional e das várias direções para sua atuação.\" Estes aspectos foram tambem identificados por Iudicibus em \"Teoria da Contabilidade (1980), ao discutir as categorias de usuários da informação contábil e seus objetivos. Assim, a Contabilidade e os Contadores vem sendo mais e mais requesitados a suprir toda a organização com melhores seriços e informações. O Contador como profissional é solicitado a ser empresário, e sair de sua posição tradicional de \" dono dos dados\" para um novo papel, o de agente de serviços de informação e facilitador na tomada de decisão. Portanto, o Contador e o Sistema de Informação Contábil devem estar totalmente integrados aos objetivos da organização, tanto internos quanto externos. A questão é: como o Sistema de Informação Contábil pode satisfazer as necessidades de informação de uma organização. O objetivo desta tese é o de revisar a abordagem sistêmica da Contabilidade considerando os novos conceitos acima propostos.
The continuous release of new concepts in the development and control of an Organization, the advances of Managerial Accounting plus the growing requirements for Financial Accounting present all together a challenge for Accounting and for all individuals somehow involved in its usage, operation, research, development and implementation. This challenge has been stronger due to the increase in the complexity of an organization and the impact caused by the use of Computers, which have introduced the concept of speed in business. Additionally, the influence of the Japanese culture in Business Administration, more specifically, the Kanban, Just in Time, Quality Circles and flexibility, has caused many changes in the organizations behavior, pressuring the Accounting area to act accordingly. Several authors have questioned about these points as for example: Bromwich & Hopwood in Research and Current issues in Management Accounting (1986), saying: Different approaches to organizational structuring are creating different information needs for decision making and control. Greater emphasis is being placed on the need to service both local and central management needs for information, and more, Accounting is also being called upon to play a quite explicit role in the mobilization of organizational change. No longer seen as a mere passive reckoning of the economics of the past, accounting systems are now being implicated in the design of different approaches to the management of organizational visibility and different incentives for organizational action. This aspect had also been identified by Iudícibus in Teoria da Contabilidade (1980) when discussing the Categories of accounting information users and their objectives. Thus, the Accounting and the Accountants are being requested more and more to supply the entire organization with better service and information. The Accountant, as a professional, is asked to be a businessman, changing from his old position of data owner to a new one, as an Information Service Agent, and as a decision making facilitator. Therefore, the Accountant and the Accounting System must be fully integrated with the companys objectives internally and externally. The question is, how the Accounting System can satisfy the information requirements of a Company. The objective of this study is to revise the systems approach for Accounting in a computerized environment considering the new concepts above explained.
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Karamatova, Liliya. "Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting." Thesis, Luleå tekniska universitet, Datavetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851.

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Accounting is an old discipline inherent to any business. Accounting is divided into Financial Accounting (FA) and Management Accounting (MA). Financial Accounting focuses on the pure processing of the economic data. Management Accounting focuses on the decision-making aspects of the accounting. Accounting industry has been tremendously transformed in the past two decades due to the implementation of Enterprise Resource Planning (ERP) systems. These systems integrate and unify an organisation’s business functions and processes into one complex computer system. Previous research suggests that the ERP systems’ main functionality primarily addresses the issues of Financial Accounting and much less the issues of Management Accounting. The purpose of this study is to explore the underlying factors behind the application of the Management Accounting Techniques through the ERP systems and to suggest a further development in the field. Five large Swedish companies were examined through the comparative case studies with semi-structured interviews. This study discovered that MATs were mostly implemented through spreadsheets, BI systems and custom-built software, i.e. outside of the ERP systems. The main reasons were inflexibility and standard design of the ERP systems, that did not fully suit the companies. Additionally, the customization of the ERP systems would be too costly when other tools, such as BI systems or spreadsheets, provided better functionality to a better price. The conclusion of this study is that it is impossible to build a universal ERP system that would suit all kind of companies, however, ERP systems can serve as a common base and a transaction engine for the MA. ERP systems can provide a data structure for the analysis parameters crucial to MA, such as profit centre, cost centre, unit, and other dimensionality aspects. Spreadsheets and BI systems win the MA battle by providing the flexibility, user-friendliness and the acceptable price, required by the users. Therefore, ERP systems must provide good integration possibilities with other software. One can further speculate if ERP system providers choose not to deliver flexible and visually appealing products, since they benefit from the income that the customer education and the customization of an ERP system implies.
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Fragos, Serafeim. "Behavioural modelling in management and accounting information systems." Thesis, Lancaster University, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.483621.

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Bradshaw, Adrian Tyrone. "The Impact of Information Systems Consultants on Small and Medium-sized Enterprises: A Theory of the Firm Perspective." Thesis, University of Canterbury. Management, 2012. http://hdl.handle.net/10092/6933.

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This research aims to show the impact that consultants have on the creation of IS knowledge assets as well as the impact that they have on the development of IS competencies in SMEs. Exploratory case studies involving SMEs and consultants are used to investigate the impact consultants have on SMEs. IS knowledge and IS competencies are important themes that emerge from the exploratory stage of the study. This research further investigates the types of IS knowledge assets and IS competencies that consultants impact in SMEs by conducting further case studies with consultants and SMEs. Several propositions about the types of IS knowledge assets and IS competencies impacted by consultants are developed and tested using a longitudinal single-case study. The results are analysed using resource-based theory and knowledge-based theory and reveals that consultants contribute to the development of experiential knowledge assets like know-how and experience, routine knowledge assets and systemic knowledge assets by influencing the knowledge creation processes of implementing SMEs. Consultants enhance and contribute to the development of the Management of IT competence which relates to the SME’s ability utilise IS. However, the results also show that consultants compensate for other IS competencies: strategy and vision; sourcing and alignment; and systems and infrastructure. These competencies relate to the SME’s ability to integrate IT with business processes, to source and alignment IT/IS and to engage in business and IS strategic thinking. It is proposed that in addition to overcoming the knowledge barrier in SMEs, consultants are an essential part of the IS knowledge-creation process. Additionally, consultants compensate for IS competencies which are abilities; however, it is noted that if an on-going relationship develops between the consultants and SMEs then SMEs may, over time, develop IS competencies related to business and IS strategic thinking, management of IT and, sourcing and alignment.
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Rom, Anders. "Management accounting and integrated information systems : how to exploit the potential for management accounting of information technology /." Copenhagen : Business School, 2008. http://www.gbv.de/dms/zbw/563772867.pdf.

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Gullberg, Cecilia. "Roles of Accounting Information in Managerial Work." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-223653.

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Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of how accounting information comes into play in managers’ work. Moreover, technologies aimed at accommodating managers’ information needs are becoming increasingly sophisticated, and allow for timelier and more precise accounting information. This gradual transformation of technologies has led to questions concerning how management accounting is practised, and how it is related to accounting information systems. The aim of this dissertation is to identify roles of accounting information in managerial work in order to better understand the link between managerial work and management accounting systems. The dissertation consists of two volumes, each with three papers and a summary appraisal. The empirical material consists of interviews with a cross-sectional sample of mainly first-line managers, and a study of a construction firm including interviews with higher- and lower-level managers, observations of workshops where higher-level managers and staff discuss the management accounting systems, and internal documents. Overall, this dissertation suggests four roles of accounting information, based on its capacity to serve as representation, translation, key and perspective. Essentially, these roles reflect the ability of accounting information to both aggregate and disaggregate “reality”. The potential of each of these roles is shaped by managerial, organisational and technological issues, and is not always easily realised. The potential of these roles is particularly challenged in an environment with many local contexts. By accentuating what makes accounting information more and less valuable vis-à-vis other informational resources, this dissertation adds clarity to the emerging body of literature on managers’ situated use of accounting information, and to the debate on information technologies and management accounting.
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Al-Taweel, Laila. "Accounting information systems adoption : a case study of Syria." Thesis, University of Portsmouth, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.433045.

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Books on the topic "Accounting information systems (AIS)"

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Mitchell, F. Venture capital supply and accounting information system development. St. Andrews: St. Salvator's College, 1996.

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Office, General Accounting. [Army accounting adjustments--Aviation Systems Command]. Washington, D.C: The Office, 1992.

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United States. Joint Financial Management Improvement Program. Grant financial system requirements: Exposure draft. Washington, DC: The Program, 1999.

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Guard, United States Coast. Automated information systems (AIS) security manual. [Washington, D.C.]: U.S. Dept. of Transportation, U.S. Coast Guard, 1987.

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Guard, United States Coast. Automated information systems (AIS) security manual. [Washington, D.C.]: U.S. Dept. of Transportation, U.S. Coast Guard, 1987.

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Hall, James A. Accounting information systems. Minneapolis/St. Paul: West Pub. Co., 1995.

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Summers, Edward L. Accounting information systems. Boston: Houghton Mifflin Co., 1988.

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S, Hopwood William, ed. Accounting information systems. Boston: Prentice Hall, 2010.

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B, Dull Richard, ed. Accounting information systems. 8th ed. Australia: South-Western/ Cengage Learning, 2010.

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Bodnar, George H. Accounting information systems. 4th ed. Boston: Allyn and Bacon, 1990.

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Book chapters on the topic "Accounting information systems (AIS)"

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Budiarto, Dekeng Setyo, Rahmawati, Muhammad Agung Prabowo, Bandi, Ludfi Djajanto, Kristianto Purwoko Widodo, and Tutut Herawan. "Accounting Information System (AIS) Alignment and Non-financial Performance in Small Firm: A Contingency Perspective." In Computational Science and Its Applications – ICCSA 2018, 382–94. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95165-2_27.

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Dessì, Silvia, Claudia Melis, and Ernestina Giudici. "Exploring the Effectiveness of Web Ads Via Greenwald and Leavitt’s Involvement Model." In Information Systems: Crossroads for Organization, Management, Accounting and Engineering, 165–72. Heidelberg: Physica-Verlag HD, 2012. http://dx.doi.org/10.1007/978-3-7908-2789-7_19.

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Altschuller, Shoshana, and Shaya (Isaiah) Altschuller. "Accounting information systems." In The Routledge Companion to Risk, Crisis and Security in Business, 309–18. 1st Edition. | New York : Routledge, [2018] | Series: Routledge international handbooks: Routledge, 2018. http://dx.doi.org/10.4324/9781315629520-20.

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Busulwa, Richard, and Nina Evans. "IT, information systems, strategic information systems, and digital technologies." In Digital Transformation in Accounting, 10–18. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Business & digital transformation: Routledge, 2021. http://dx.doi.org/10.4324/9780429344589-3.

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Brandt, Tobias, and Marco Grawunder. "Spatial Query Processing on AIS Data Streams in Data Stream Management Systems." In Business Information Systems Workshops, 461–72. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-36691-9_39.

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Dull, Richard B., and Lydia F. Schleifer. "Ethics and accounting information systems." In The Routledge Handbook of Accounting Ethics, 234–48. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge international handbooks: Routledge, 2020. http://dx.doi.org/10.4324/9780429490224-20.

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Mancini, Daniela, Eddy H. J. Vaassen, and Renata Paola Dameri. "Trends in Accounting Information Systems." In Lecture Notes in Information Systems and Organisation, 1–11. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35761-9_1.

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Inghirami, Iacopo Ennio. "Defining Accounting Information Systems Boundaries." In Lecture Notes in Information Systems and Organisation, 185–201. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35761-9_11.

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Inghirami, Iacopo Ennio. "Accounting Information Systems: The Scope of Blockchain Accounting." In Digital Business Transformation, 107–20. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47355-6_8.

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Rumph, F. J., G. H. Kruithof, and G. B. Huitema. "Accounting, Charging and Billing for Dynamic Service Composition Chains." In Information Systems Development, 41–48. Boston, MA: Springer US, 2009. http://dx.doi.org/10.1007/b137171_5.

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Conference papers on the topic "Accounting information systems (AIS)"

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Stabingis, Linas, and Anna Látečková. "QUALITY ASSESSMENT OF SELECTED ACCOUNTING INFORMATION SYSTEMS IN SLOVAKIA." In RURAL DEVELOPMENT. Aleksandras Stulginskis University, 2018. http://dx.doi.org/10.15544/rd.2017.231.

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The quality assessment of accounting information systems (AIS) is complicated and important for scientific investigation. From theoretical point of view the difficulties lies in big amount of methods, proposed for AIS quality assessment. From practical points of view most of proposed methods are not suitable in particular situation and it is difficult to eliminate the subjectivity of respondents, participating in the survey. In the stage of monographic research it was made analysis of scientific publications, dealing with understanding of AIS quality in face with technological progress of information and communication technologies (ICT) and changing of requirements, declared by end-users. In the stage of empirical investigation it was provided questioning of specialists, participating in accounting data processing using three different kinds of applied software and working in small and medium size agri-food enterprises in Slovak Republic. For processing of received data it was used method of multi-criteria evaluation. Following results of investigation and recommendations provided in standard ISO/IEC 25041:2012 and previous scientific publications it was made assessment of quality of investigated systems, identified strengths and weaknesses of these systems and reliability of investigation.
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Minovski, Zoran, Bojan Malchev, and Todor Tocev. "NEW PARADIGM IN ACCOUNTING INFORMATION SYSTEMS – THE ROLE OF THE LATEST INFORMATION TECHNOLOGY TRENDS." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2020. http://dx.doi.org/10.47063/ebtsf.2020.0004.

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The purpose of this paper is to identify the impact and benefits of the latest information technologies on Accounting Information Systems (AIS). Taking into account the numerous papers related to new technologies and their application in the accounting profession within Industry 4.0, and conducted survey about perception of practitioners in Republic of North Macedonia, this paper summarizes the characteristics and key benefits of some of the new technologies for the functioning of AIS in the digital age. First of all, the evolution of AIS is elaborated, based on theoretical and empirical analysis of the accounting process from the appearance of the first AIS up to nowadays’ services and techniques available for supporting the accounting function. The first technology to be elaborated is Big Data and its potential to change the business landscape, especially in the field of automating operation processes, customer engagements, and predictive decision-making process. Secondly, the Blockchain Technology as an example of Distributed Ledger Technology (DLT), which adoption brings new possibilities in eliminating or redefining the role of entities external to the company. Cloud Computing i.e. Cloud Accounting is the third technology which is elaborated in this paper through the services it offers on the cloud, especially the way AIS process, store and backup the sensitive and confidential data. Last but not least, Artificial Intelligence (AI), a technology that could change the professional services, the need, and opportunities that are provided for a solution to the current accounting issues. In summary, taking into account the relevant literature and the perception of the respondents-practitioners, increased use of these technologies is necessary because their application reduces costs; increases transparency and confidence in information; flexibility, i.e. no time and space restrictions on their use, etc., which is especially useful in the current state of Pandemic, caused by the virus COVID-19.
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Amin, Md Khaled, Shobnom Munira, Afrin Azhar, Afrina Amin, and Mubasshir Tahmidul Karim. "Factors affecting employees' behavioral intention to adopt accounting information system (AIS) in Bangladesh." In 2016 19th International Conference on Computer and Information Technology (ICCIT). IEEE, 2016. http://dx.doi.org/10.1109/iccitechn.2016.7860249.

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Laksmita Alim, Dita, and Dodik Siswantoro. "The Effect of the Accounting Information System (AIS) on Accounting and Financial Task Efficiency at the Depok City Local Government Finance Office." In Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/apbec-18.2019.57.

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Qi, Lee Zi, and Shakerin Ismail. "Factors Influencing Small And Medium Enterprises' Behavior And Intention To Adopt Accounting Information System (AIS) Based Information Technology (IT)." In EBIMCS '19: 2019 2nd International Conference on E-Business, Information Management and Computer Science. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3377817.3377826.

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FanLin, Wang, and Yang ShiZhong. "Notice of Retraction: An empirical study on the relationship between the characteristics of the accounting information systems (AIS) planning and the credibility thereof." In 2011 International Conference on E-Business and E-Government (ICEE). IEEE, 2011. http://dx.doi.org/10.1109/icebeg.2011.5882305.

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Carolina, Yenni, Rapina Rapina, Barnabas T. Silaban, Christine Sada, Ghina Widyaningsih, and Fitri Ayu. "Internal Control, AIS Quality and Accounting Information Quality." In ICBDT 2020: 2020 3rd International Conference on Big Data Technologies. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3422713.3422755.

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Qing-Xiang Zhu, Lu Li, Jing Liu, and Nan Xu. "The analysis and design of accounting information security system based on AES algorithm." In 2009 International Conference on Machine Learning and Cybernetics (ICMLC). IEEE, 2009. http://dx.doi.org/10.1109/icmlc.2009.5212109.

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Lutfillah, Novrida Qudsi, Yenni Mangoting, and Riesanti Edie Wijaya. "Relevant Accounting Information Systems." In 2nd Annual Management, Business and Economic Conference (AMBEC 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210717.030.

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Ak, Ronay, Moneer M. Helu, and Sudarsan Rachuri. "Ensemble Neural Network Model for Predicting the Energy Consumption of a Milling Machine." In ASME 2015 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/detc2015-47957.

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Accurate prediction of the energy consumption is critical for energy-efficient production systems. However, the majority of existing prediction models aim at providing only point predictions and can be affected by uncertainties in the model parameters and input data. In this paper, a prediction model that generates prediction intervals (PIs) for estimating energy consumption of a milling machine is proposed. PIs are used to provide information on the confidence in the prediction by accounting for the uncertainty in both the model parameters and the noise in the input variables. An ensemble model of neural networks (NNs) is used to estimate PIs. A k-nearest-neighbors (k-nn) approach is applied to identify similar patterns between training and testing sets to increase the accuracy of the results by using local information from the closest patterns of the training sets. Finally, a case study that uses a dataset obtained by machining 18 parts through face-milling, contouring, slotting and pocketing, spiraling, and drilling operations is presented. Of these six operations, the case study focuses on face milling to demonstrate the effectiveness of the proposed energy prediction model.
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Reports on the topic "Accounting information systems (AIS)"

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Gilligan, Kimberly V., and John A. Oakberg. Nuclear Material Accounting and Reporting Information Systems: Capabilities Review. Office of Scientific and Technical Information (OSTI), October 2014. http://dx.doi.org/10.2172/1162083.

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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on the Complexity of Their Nature. Table. Comparison of Properties of Various Types of Virtual Assets of the Distributed Ledger Derivative of the Original Asset. Table. Main Properties and Parameters of Types of Tokenized Assets. Table. Classification of Virtual Assets as Tools for Implementing the Methods of Financial and Management Accounting of Property.
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Martin, Ronnie. A Tailoring Guide for the Use of DoD-STD-2167A, Defense System Software Development in Concert with DoD-STD-7935A DoD Automated Information Systems (AIS) Documentation Standards. Fort Belvoir, VA: Defense Technical Information Center, May 1990. http://dx.doi.org/10.21236/ada269157.

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